HCOTEG35500 – Relevant Law: Duty Suspended Movement of Excise Goods Regulations 2001 (DSMEG)
Relates to duty suspended movements between Member States. It fixes the duty point for EU movements where there has been an irregularity, for example where a certified AAD has not been returned to the consignor within 4 months.
| Section | Section title | Summary and comments |
| 3 | Irregularity occurring in the United Kingdom | Determines duty point |
| 4 | Failure of excise goods to arrive at their destination | Determines duty point when duty suspended movement is not discharged by arrival at destination within 4 months |
| 5 | Repayment of Excise Duty | Allows repayment if it is established that irregularity occurred in another Member State and excise duty has been paid in that MS |
| 7 | Payment | Determines who should pay |
