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

HMRC internal manual

Holding and Movements: Alcohol Strategy Abandonment of Goods

Legislation: Are all UK tax warehousekeepers covered by this legislation?

No. Only authorised warehousekeepers registered under WOWGR and occupying approved excisewarehouses (see page HMASABN3030) are covered by theabandonment of goods provisions within WOWGR.