Detail of the scheme: What is scenario 2 and what conditions must be met for a warehousekeeper to abandon goods?
In Scenario 2 a warehousekeeper becomes liable for excise duty on excise goods as a resultof circumstances not related to the expiry of the initial period (i.e.):
- The registration of an owner of goods (or duty representative) has been revoked, or,
- An unregistered owner may have purchased relevant goods from a registered owner whilst they are held within the warehouse, or,
- A non-UK trader storing goods in the warehouse is no longer represented by a UK duty representative.
In these circumstances the warehousekeeper can abandon goods if the followingconditions 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 excise duty point.
- And that duty had not been paid or accounted for on those goods.
For goods to be abandoned under Scenario 2 either the registered owner or the dutyrepresentative must have failed to meet one of the following additional legalrequirements:
The new owner failed to provide the authorised warehousekeeper with a copy of his certificate of registration prior to buying relevant goods and is, therefore, not a registered person.
- The owner failed to immediately give written notice to the warehousekeeper that his registration had been revoked.
- The new duty representative failed to provide the authorised warehousekeeper with a copy of his registration prior to relevant goods being bought by his principal (customer) or a duty representative no longer acts on behalf of a foreign owner.
- The duty representative failed to immediately give written notice to the warehousekeeper that his registration had been revoked.
- That duty had not been paid or accounted for on or before the duty point.
The excise duty point occurs when the goods are no longer owned by a registered owneror when there ceased to be a duty representative acting as the owner’s agent.