HMRC: Excise Notice 196 Details Duty Suspension Requirements
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HMRC: Excise Notice 196 Details Duty Suspension Requirements

United Kingdom·Wire Summary⏱️ 4 min read

We use some essential cookies to make this website work. We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services. We also use cookies set by other sites to help us deliver content from their services. You have accepted additional cookies. You can change your cookie settings at any time. You have rejected additional cookies. You can change your cookie settings at any time. Requirements for excise goods held in duty suspension in a warehouse by an authorised warehousekeeper or registered consignor in the UK. This notice explains the UK’s requirements for the warehousing of excise goods held in duty-suspension within the UK. You should read this notice if you: Excise Notice 197 is about the receipt into and removal from warehouse of excise goods in duty-suspension and should be read along with this notice. As an authorised warehousekeeper or registered consignor you have obligations under the law. Failure to fulfil these obligations or observe any condition of your authorisation and approval could result in one or all of the following: In addition, where there has been a breach of our regulations, any goods concerned may be liable to forfeiture, or you may be liable for the excise duty on missing goods. You must be authorised to deal in duty-suspended goods. To be authorised as an excise warehousekeeper or registered consignor you need to contact HMRC. We regularly review the compliance of existing authorised excise warehousekeepers and excise registered businesses and robustly challenge all new applications. The law allows us to decide if we should: Only persons who can demonstrate that they are fit and proper to carry out an excise business will be authorised or registered. Failure to apply for authorisation or approval at the correct time can attract a financial penalty. You can avoid financial penalties by applying for excise warehousekeeper, excise warehouse premises or registered consignor approval at the correct time. For more information on changes in ownership, read paragraph 2.1. We will visit the authorised excise warehousekeeper and the approved premises of excise goods in duty-suspension to carry out checks on the: Our controls consist of both audit based and physical checks. While our officers are on your premises you must make sure their safety in line with the relevant Health and Safety Act 1974 and regulations. If you do not provide safe access to your premises and warehoused goods, we will restrict or withdraw your authorisation. This notice contains our general requirements for the approval of premises, authorisation of warehousekeepers and registered consignors. For certain trade facility warehouses more information is contained in: If you’re a warehousekeeper you must prominently display, the warning poster Excise Notice 50: duty-free warehouse warning at each entrance and exit to the warehouse site. Notice 50 explains that excise goods in the warehouse may be duty-suspended. It warns that, by improperly removing these goods, anyone can incur severe penalties or imprisonment. Registered excise businesses must make sure that they are carrying out appropriate due diligence checks on their suppliers, customers and supply chains. For information on due diligence, read section 11. We will normally arrange appointments to visit your premises, but may also make unannounced visits, particularly when undertaking physical checks. You must permit our officers access to any area of the excise warehouse during warehouse operating hours or at any time when activity is taking place at the excise warehouse. All our officers carry identification which they will produce upon arrival or on request. If your application is rejected, or your authorisation or approval is revoked, you may be able to apply for a temporary approval whilst you seek a review or appeal of that decision. Excise approval will not transfer to the new owner of a business where both of the f

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