Guidance and regulation

How to move, store and trade duty-suspended and duty-paid excise goods.

• From: HM Revenue & Customs
• Updated: 24 March 2023

How to get relief from excise duty on oil used in certain ways using the Industrial Relief Scheme, also known as the Tied Oils Scheme.

• From: HM Revenue & Customs
• Updated: 5 February 2024

Find out how to apply to operate premises as an excise warehouse, how to renew or make changes to your approval and what happens if HMRC cancel your approval.

• From: HM Revenue & Customs
• Updated: 23 October 2014

Apply for approval to own duty-suspended goods in an excise warehouse and find out how to change registration details or ownership.

• From: HM Revenue & Customs
• Updated: 23 October 2014

Find out about checks you need to carry out before accepting goods into your excise warehouse and your obligations when receiving cash payments for duty-suspended sales of alcohol products.

• From: HM Revenue & Customs
• Updated: 23 October 2014

Notification to excise warehousekeepers and warehouse users of changes to conditions under section 92 Customs and Excise Management Act 1979, and section 15 Alcoholic Liquor Duties Act 1979.

• From: HM Revenue & Customs
• Updated: 18 May 2022