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Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179)

Find out about the requirements and obligations for warehousekeepers of motor and heating fuels in the UK. ....

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Exporting excise goods to the EU

Exporting excise goods to the EU
From 1 January 2021, there will be changes to how you export and declare excise goods – alcohol, tobacco and certain oils.
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From 1 January 2021, exports of excise goods from Great Britain (England, Wales and Scotland) to the EU will be treated the same as exports to the rest of the world. This includes moving excise goods to a place of export in Great Britain.
Exporting excise duty-paid goods
From 1 January 2021 you’ll need to submit an electronic customs export declaration. If you’re a business, you may be able to recover the excise duty on the exported goods by claiming excise duty drawback. ....

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Receive goods into and remove goods from an excise warehouse (Excise Notice 197)

Receive goods into and remove goods from an excise warehouse (Excise Notice 197)
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HCOTEG61260 - Oils Technical Manual - HMRC internal manual

HCOTEG61260 - Movements between Northern Ireland and EU countries: movements: Excise Movement and Control System (EMCS)
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
EMCS is an electronic system developed to replace the previous system of paper documents for movements of excise goods within the EU and Northern Ireland. The UK was fully participating in the EMCS system for receipts and for dispatches but this ended when teh UK left the EU on 1 January 2021. When EMCS was implemented in 2012 the paper-based Administrative Accompanying Document (AAD) was replaced by the eAD (electronic administrative document). ....

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