Find a form

FCoD - Fallback change of destination

On this page:

Forms

Form URL
 FCoD
Description

Fallback Change of Destination document for use when EMCS is not available and the destination of goods need to be changed following the fallback procedures in Notice 197.

Fallback Change of Destination document for use when EMCS is not available and the destination of goods need to be changed following the fallback procedures in Notice 197.

Help and guidance relating to this form

Form URL
FCoD Notes - Notes to help you complete form Fallback Change of Destination (PDF, 29KB)
Completion notes for the 'Fallback Change of Destination' form (FCoD).

Help with PDF files

PDF is a file format that lets you view and print a document in a style which matches the look and feel of the paper version - including fonts, colours, images and layout.

To view these documents you need to use a PDF viewer such as Adobe Reader.

Get help viewing PDFs

Forms in alternative formats

If you would like an HMRC form in large print, Braille or another alternative format, please contact the relevant HMRC helpline - see the link below.

Contact HMRC