Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Holding and Movements: Alcohol Strategy Abandonment of Goods

HM Revenue & Customs
, see all updates

Legislation: What legislation provides for the abandonment of goods?

The law providing for the abandonment of goods within excise warehouses is containedwithin the Warehousekeepers and Owners of Warehoused Goods Regulations (WOWGR) 1999. Thereare two provisions in WOWGR allowing a warehousekeeper to abandon to HMRC third partygoods held in his warehouse:

  • Regulation 20(6) allowing goods to be abandoned immediately after the initial period following deposit in the warehouse has expired when certain conditions of deposit have not been met. Refer to Regulation 17(2) (a) for conditions and restrictions applying to warehousekeepers.
  • Regulation 21(4) allowing goods to be abandoned whilst they are warehoused when certain conditions for continued deposit have not been met.