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HMRC internal manual

Holding and Movements: Alcohol Strategy Abandonment of Goods

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HM Revenue & Customs
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Legislation: What legal definitions are used in this guidance?

A number of terms defined within regulation 2 of WOWGR and elsewhere appear within thisguidance. The main ones are:

  • Authorised warehousekeeper – an occupier of an excise warehouse who is approved by HMRC and registered under Regulation 3 of WOWGR.
  • Duty representative – a revenue trader approved to act as an agent of other (non- UK based) revenue traders who wish to deposit relevant goods that they own in an excise warehouse or buy relevant goods already in an excise warehouse. They are registered under Regulation 6 of WOWGR.
  • Excise warehouse – place of security approved under section 92 of the Customs and Excise Management Act (CEMA) 1979 or a distiller’s warehouse approved under section 15 of the Alcoholic Liquor Duties Act (ALDA) 1979.
  • Initial period – a period of seventy-two hours (excluding Saturday, Sunday and public holidays at Christmas and Easter) following the deposit of relevant goods in an excise warehouse.
  • Registered owner – a revenue trader approved to deposit relevant goods that they own in an excise warehouse or buy relevant goods already in an excise warehouse. They are registered under Regulation 5 of WOWGR.
  • Relevant goods – excise dutiable goods, other than (a) hydrocarbon oil, (b) bioethanol, and (c) special energy product; on which excise duty has not been paid. [Note: Wine and made wine are not treated as being relevant goods. They are excluded as a result of an Extra Statutory Concession (ESC) within Notice 48]

Please note: these definitions have been abridged for the purposes of thisguidance. For full detailed legal descriptions you should refer to the relevantlegislation.