EXPP3040 - International trade developments: Accompanying Administrative Document (AAD)
Goods under excise duty suspension arrangements are exported to a third country under cover of an AAD provided for by Regulation (EEC) 2719/92. At the office of export you should endorse Export Accompanying Document (EAD) and return it to the person presenting it at the office of export after making the endorsement 'Export' in red, and stamp all copies of the AAD. The NES EAD copy will need to be stamped in the box marked 'office of export control'. The consignor is to cross refer the AAD to the EAD or NES equivalent and vice versa. The EAD or NES equivalent reference is to be the Customs declaration number.
Customs will then stamp, endorse and return the documents. On Exit from the Community the AAD will be presented and the export procedure finalised. Return of the properly completed AAD copy 3 discharges the duty suspended movement. In 2010 excise duty suspended movements will be captured on the Excise Movement Control System (EMCS). It is hoped that indirect export of this type of goods will use ECS messaging to confirm exit formalities.