Detail of the scheme: In what circumstances can a warehousekeeper abandon relevant excise goods?
There are two particular scenarios where a warehousekeeper can abandon relevant goods:
Where an excise duty point occurs:
Scenario 1 immediately following the expiry of the initial period,or
Scenario 2 due to either:
- the goods no longer being owned by a registered owner, or,
- a foreign owner no longer being represented by a UK duty representative
Note that there are specific conditions which must be met for a warehousekeeper to beable to abandon goods under either scenario.