Changes to throughput requirements and storage times in excise warehousing approvals from 1 June 2022
Published 18 May 2022
© Crown copyright 2022
This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.
Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.
This publication is available at https://www.gov.uk/government/publications/changes-to-conditions-of-excise-warehouse-approvals-from-1-june-2022/changes-to-throughput-requirements-and-storage-times-in-excise-warehousing-approvals-from-1-june-2022
For the attention of approved excise warehousekeepers and users
You should read this document if you are the approved warehousekeeper of, or hold excise goods in, any excise warehouse approved under section 92 of the Customs and Excise Management Act 1979 or section 15 Alcoholic Liquor Duties Act 1979. This page contains variations to conditions of warehouse approvals.
Distiller’s warehouse approval variation
This section has force of law.
This variation applies to all distiller’s warehouses which were approved prior to 1 June 2022, and which continue to be approved on this date.
With effect from the 1 June 2022 the Commissioners for Her Majesty’s Revenue and Customs, under section 15 Alcoholic Liquor Duties Act 1979, vary the condition in distiller’s warehouse approvals that specifies how long goods can remain in the warehouse, following the completion of the operation (including maturation) for which they were originally entered for, as follows:
Warehousekeepers may in any distiller’s warehouse they occupy:
- store their own goods indefinitely
- store spirit produced at the facility to which the warehouse is linked, owned by a third party for a period of 90 days following the completion of the operation (including maturation) they were entered into the warehouse for
Trade facility warehouse approval variation
This section has force of law.
This variation applies to all trade facility warehouses which were approved prior to 1 June 2022 and which continue to be approved on this date.
With effect from 1 June 2022 the Commissioners for Her Majesty’s Revenue and Customs, under section 92 of the Customs and Excise Management Act 1979, vary the condition in excise trade facility warehouse approvals that specifies how long goods can remain in the warehouse following completion of the operation for which they were originally entered for, as follows:
From 1 June 2022 warehousekeepers may in any trade facility warehouse they occupy:
- store their own goods indefinitely
- store goods owned by a third party for a period of 90 days, following the completion of the operation they were entered into the warehouse for
General storage and distribution warehouse approval variation
This section has force of law.
This variation applies to all general storage and distribution warehouses which were approved prior to 1 June 2022, and which continue to be approved on this date.
With effect from 1 June 2022 the Commissioners for Her Majesty’s Revenue and Customs, under section 92 of the Customs and Excise Management Act 1979, vary the terms in all general storage and distribution warehouse approvals that specifies a minimum throughput level, as follows:
The requirements for both:
- a minimum potential duty liability of £500,000 on the average monthly stockholding of duty-suspended excise goods
- a duty liability of at least £2 million on an annual throughput of duty-suspended excise goods
are revoked. This means there is no longer a minimum throughput level on general storage and distribution warehouses that meet this criteria.
General storage and distribution warehouse approval — notice of amendment of Excise Notice 196
This is a notification of change. The change applies to all general storage and distribution warehouses which were approved prior to 1 June 2022, and which continue to be approved on this date.
With effect from 1 June 2022, paragraph 4.1 of Excise Notice 196 (Registration and approval of excise goods held in duty suspension) will be amended. This change will be made in Excise Notice 196 itself.
The amendment of Notice 196, paragraph 4.1 removes the requirements to comply with the minimum throughput levels.
Specifically, there is no longer a requirement to have either:
- a minimum potential duty liability of £500,000 on the average monthly stockholding of duty-suspended excise goods
- a duty liability of at least £2 million on an annual throughput of duty-suspended excise goods
to be considered for approval as a general storage and distribution warehouse.