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HMRC internal manual

Holding and Movements: Alcohol Strategy Abandonment of Goods

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. HMASABN4000
  3. HMASABN4020

Scope of the scheme: Why would a warehousekeeper want to abandon goods to HMRC?

To avoid a liability to pay excise duty on the goods as a result of them passing an exciseduty point prescribed in WOWGR.

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