Use the FCoD form for duty paid or duty suspended goods when the destination needs to be changed under the fallback procedures in Excise Notices 197 and 204b.
Submit a fallback change of destination for duty paid movements by email
https://www.tax.service.gov.uk/print-and-post/form/IndirectTax/1.0/FCoDdpm/FcoDdpm.xdp
Submit a fallback change of destination duty suspended movement by email
https://www.tax.service.gov.uk/print-and-post/form/IndirectTax/1.0/FCoDdsm/FcoDdsm.xdp
Notes to help you complete fallback change of destination
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You should only use these forms when the Excise Movement and Control System is not available.
To help you fill in these forms you’ll need to follow the fallback procedures in:
Email HMRC to ask for this form in Welsh (Cymraeg).
How to use the form
You will fill this form in online and you cannot save your progress. It is best to get all of your information together before you start.
You will need details for the movement of excise goods including:
- the Consignee excise ID and addresses
- details for the new place of delivery
- local reference number or administrative reference code (ARC), and invoice information
Before you start
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