EMCS fallback: Fallback Accompanying Document (FAD)
Use form FAD when goods need to be dispatched following the fallback procedures in Excise Notices 197 and 204b.
Documents
Details
If the Excise Movement and Control System is not available, use the movements of excise goods under suspension form.
Use the movements of duty paid excise goods form when goods need to be dispatched. You’ll need to follow the fallback procedures in Notice 204b to help you fill in this form.
Email HMRC to ask for this form in Welsh (Cymraeg).
You will need details for the movement of excise goods including:
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the Consignor and Consignee excise IDs and addresses
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details for places of dispatch and delivery
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local reference number and invoice information
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guarantor and transporter details
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details of the excise goods, such as types, quantities and excise product codes
Before you start
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You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form so we suggest you gather all your information together before you begin to fill it in.
Related forms and guidance
Receive goods into and remove goods from an excise warehouse (Excise Notice 197)
Guidance on the fallback procedures for duty paid movements.
Commercial importers, certified traders and tax representatives — EU trade in duty paid excise goods (Excise Notice 204b)
Guidance on the standard scheme for importing such goods as an unregistered commercial importer, as well as the registered commercial importer and tax representative schemes.
Find a version of the form that was used before January 2021.
Last updated 3 July 2023 + show all updates
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The Fallback Accompanying Document (FAD) for movements of duty paid excise goods form has been added.
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This page has been updated because the Brexit transition period has ended.
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First published.