Excise Notice 196: excise goods - registration and approval of warehousekeepers, warehouse premises, owners of goods and registered consignors

This notice explains the UK requirements for the warehousing of excise goods held in duty suspension within the UK.



This notice is for warehousing of excise goods held in duty-suspension within the UK.

It explains the obligations under law, of an authorised warehousekeeper, registered owner, duty representative or registered consignor.

Published 23 October 2014
Last updated 15 September 2021 + show all updates
  1. Section 2 has been updated with a link to apply for a temporary approval.

  2. Sections 6.2 the approval process and 6.3 the application process, have been updated.

  3. The postal address for the HMRC Financial Securities Centre has been updated.

  4. This page has been updated because the Brexit transition period has ended.

  5. The postal addresses have changed for the National Warrant Processing Unit, National Warehouse Return Centre, HMRC Excise Liaison Office and HMRC Financial Securities Centre.

  6. Section 13 has been updated following legislation changes on 1 July 2019 for heated tobacco.

  7. The number for National Warrant Processing Unit has been updated, and the National Verification Centre name has been renamed to the Excise Liaison Office with a change of telephone number.

  8. The number for faxing documents in section 14 has been updated.

  9. The contact addresses in section 14 have been updated.

  10. The postal address has changed, National Registration Unit (NRU) has changed to Excise Processing Teams (EPT) throughout the notice. Glossary and section 14 have been updated to reflect changes effective from January 2017.

  11. Criteria that must be met by person or business who are applying for approval, or already approved as an authorised warehousekeeper/excise warehouse, registered owner or duty representative.

  12. Revised Notice 196 (October 2014). This notice cancels and replaces Notice 196 (October 2012). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

  13. First published.