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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: How will warehousekeepers request to abandon the goods?

When should the warehousekeeper request to abandon goods?

Warehousekeepers should request permission to abandon goods to HMRC when they firstbecome aware that they have become liable to pay the excise duty on them (e.g. immediatelyafter the initial period, immediately after discovering that the owner’s registrationhas been revoked, or that relevant goods have been sold to an owner without the requiredWOWGR registration or to a foreign owner who has not secured the services of a UK dutyrepresentative). Additionally the warehousekeeper does not intend to pay or account forthe duty.

Who should warehousekeepers contact when requesting to abandon goods?

It is likely that officers will have already identified that the warehousekeeper isliable to pay excise duty on the goods and issued an appropriate excise duty assessment.If this is the case the warehousekeeper can be expected to contact the issuing officerdirectly.

However, where warehousekeepers identify that they are liable to excise duty without anyprior contact from HMRC and they don’t have regular contact with a particularassurance team they are likely to approach the National Advice Service. If this happensofficers within NAS have been asked to forward on these requests to the relevant risk teamor Client Relationship Manager (CRM) for the trader. The decision to allow goods to beabandoned will not be made by the NAS.

Risk teams will arrange for the request to be dealt with by the appropriate assurance teamwho will make suitable enquiries to establish whether the request meets the conditionsnecessary for abandonment of the goods to be allowed - see pages HMASABN5010,HMASABN5020 and HMASABN5030).