You can reject the movement before the goods arrive at your premises if: 

• you receive an eAD on EMCS 
• you’re not willing to accept the consignment 

You should submit a rejection message through the Excise Movement and Control System (EMCS). You can reject a consignment at any point during the movement, but once the goods have arrived at your premises and before they enter the approved area of your warehouse, you should use the refusal option by completing the report of receipt instead of submitting a rejection message. 

It’s the consignor’s responsibility to amend the consignee or place of delivery once an  eAD  has been raised. In cases where other information on the  eAD  is incorrect, and the consignee is unwilling or unable to accept the consignment because of an error, a change of destination will need to be submitted by the consignor to return the goods back to the despatching warehouse or some other approved person or premises. The consignor can then discharge the original  eAD  and raise a new one using the correct information. A consignor cannot raise a new  eAD  for goods that are still in transit or have arrived at their destination.