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HMRC internal manual

Holding and Movements: Alcohol Strategy Abandonment of Goods

From
HM Revenue & Customs
Updated
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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.