HMRC publish guidance (Excise Notice 196) on ‘”Registration and approval of excise goods held in duty suspension”. The guidance explains the “requirements for excise goods held in duty suspension in a warehouse by an authorised warehousekeeper, registered owner, duty representative or registered consignor in the UK”.
The guidance has been updated (2 December 2022) in respect of the following:
- information on changes to ownership; and
- the approval process and refusal of an application.
The overall guidance is arranged under the following headings:
- Introduction
- Approvals, authorisations and registrations
- Authorisation of excise warehousekeepers
- Approval of premises as an excise warehouse
- Registration of owners of excise goods in warehouse (including duty representatives)
- Approval as a registered consignor
- Approval to carry out operations in warehouse
- Claims against premises guarantees
- Excise Warehouse Returns (form W1)
- The due diligence condition
- The review and appeal procedures
- The Law
- Glossary
- Contact us
- Your rights and obligations
- Help us improve this notice
- Putting things right
- How HMRC uses your information