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

1. Home

HMRC internal manual

Holding and Movements: Alcohol Strategy Abandonment of Goods

• From: HM Revenue & Customs
• Published: 12 April 2016
• Updated: 21 July 2016, see all updates

Give feedback about this page

1. Contents
2. HMASABN5000
3. HMASABN5010

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.

Print this page