Statutory guidance

Changes to conditions of excise warehouse approvals from 1 June 2022

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
• Published: 18 May 2022

Documents

Changes to throughput requirements and storage times in excise warehousing approvals from 1 June 2022

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Details

Changes to conditions of warehouse approvals if you’re the approved warehousekeeper of, or hold excise goods in any excise warehouse approved under either:

• section 92 of the Customs and Excise Management Act 1979
• section 15 of the Alcoholic Liquor Duties Act 1979

These changes have force of law and take effect from 1 June 2022.

Notification of changes to Excise Notice 196 on 1 June 2022 regarding all general storage and distribution warehouses approved prior to 1 June 2022, and which continue to be approved on this date.

Published 18 May 2022