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:
Updated:
, see all updates

  1. Contents
  2. HMASABN5000
  3. HMASABN5020

Detail of the scheme: What is scenario 1 and what conditions must be met for a warehousekeeper to abandon goods?

In scenario 1 the warehousekeeper becomes liable to pay excise duty on goods deposited inhis warehouse where the owner of the goods:

  • Is required to be registered as an owner and does not hold the required registration by the end of the initial period; or,
  • Is a foreign owner required to be represented by an approved UK duty representative and has failed to appoint a UK duty representative by the end of the initial period.

In these circumstances the warehousekeeper can abandon goods immediately following theexpiry of the initial period of 72 hours if the following conditions are met:

  • The goods must not be owned by the warehousekeeper at the excise duty point
  • The goods must be relevant goods (see page HMASABN3030)
  • The warehousekeeper must abandon the goods to HMRC immediately following the expiry of the initial period.
  • The duty has not been paid or accounted for

The excise duty point in Scenario 1 is the time when the goods were deposited in thewarehouse. This assumes that the goods have not been entered for removal in accordancewith WOWGR regulation 17(2) (b).

Print this page