HMRC: Excise Warehousekeeper Authorization Process

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. Find out how to apply to operate as an excise warehousekeeper and how to make changes or cancel your authorisation. Authorised warehousekeepers are excise traders who are authorised to operate excise warehouses premises for the receipt, storage and dispatch of excise goods in duty suspension. You need to apply to HMRC to be authorised as an excise warehousekeeper. Before applying you should make sure you are aware of your obligations and the conditions that apply for approval . You will not automatically be authorised. How you apply for authorisation will depend on the type of warehouse you intend to operate. If you want to operate a general storage warehouse, or a trade facility warehouse, you must complete the online form to apply for authorisation to be an excise warehousekeeper . If you want to operate a motor and heating fuels warehouse, you must complete form EX61 . If you are a partnership you must also complete form EXCISE102 . Application forms must be completed and signed by a responsible person within the business, such as: the sole proprietor of the business one of the partners if the business is a partnership a director or the company secretary or an authorised signatory if the business is a corporate body Completed forms should be returned to the Excise Processing Teams at: HMRC Excise Processing Teams BX9 1GL You must apply at least 45 working days before the date on which you wish your authorisation to begin. This will allow us time to carry out the necessary verification and pre-approval checks, which will include a visit to your place of business. You’ll also need approval for excise warehouse premises. Find out about applying for excise warehouse premises approval . Your application will be vetted and subjected to background checks. We may ask for more information if these checks do not provide sufficient assurance that the business is suitable for authorisation. We’ll put your application on hold until we receive this information from you. All applicants will receive a pre-approval visit by an HMRC officer. During the visit we’ll examine all your business’s activities and may ask about your: If you can demonstrate that you’re fit and proper to carry on an excise business, you will be granted approval. We must be satisfied that the business is commercially viable, with a genuine need for approval. We must also be sure that everyone with an important role or interest in the business are law abiding, responsible, and do not pose a threat in terms of potential revenue non-compliance or fraud. We will assess all applicants, not just the legal entity of the business, but all partners, directors and other key persons. Key persons are those who play a key role in the operation of the business. For example, they have authority and responsibility for directing and controlling the activities of the business or day to day management. Significant beneficiaries of the business who are not directors or partners and such like are also key persons. They will be assessed against a number of ‘fit and proper’ criteria to establish that: there’s no evidence that the legal entity or key persons involved in the business have been previously involved in revenue non-compliance or fraud, either within excise or any other regime - examples of evidence we would consider are : there are no connections between the business, or key persons involved in the business, and other known non-compliant or fraudulent businesses key persons involved in the business have no criminal convictions which are relevant