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HMRC internal manual

Holding and Movements: Alcohol Strategy Abandonment of Goods

From
HM Revenue & Customs
Updated
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What happens once the warehousekeeper asks to abandon the goods?: What action should assurance officers take?

 

Consider the following points on receipt of an abandonment request:

  • If you receive a request to abandon goods via your Risk Team (or Client Relationship Manager CRM) which was originally made to the NAS then make contact with the warehousekeeper and make them aware that you are dealing with their request.
  • Establish / confirm the circumstances concerning the goods and the reasons why the warehousekeeper wants to abandon the goods.
  • Establish / confirm whether all the goods concerned are relevant goods.
  • Confirm whether the warehousekeeper is abandoning the goods immediately following the expiry of the initial period (i.e. Scenario 1) or as a result of the goods no longer being owned by a registered owner or no longer being the responsibility of a duty representative (Scenario 2).
  • Consider the legal requirements for the relevant Scenario which must be met before any request to abandon goods can be allowed - see pages HMASABN5020 HMASABN5030 and HMASABN5040. Consider whether the request to abandon was made within a reasonable period.
  • Decide whether the goods can be abandoned in the circumstances.
  • Notify your decision in writing to the warehousekeeper together with supporting reasons.
  • Secure relevant goods liable to forfeiture by detaining them and arranging their removal from the warehouse - see page HMASABN5080.
  • Remember to withdraw any assessments against the warehousekeeper if their request to abandon goods is acceptable.
  • Identify any traders who have become liable to an assessment of duty as a result of the warehousekeeper being allowed to abandon goods (Scenario 1) - see page HMASABN5070.
  • Identify traders who remain liable to assessments and continue to pursue these (Scenario 2) – see page HMASABN5070.
  • If the warehousekeepers request to abandon goods is rejected officers should continue to pursue any existing assessment concerning the goods. If no assessment was notified to the warehousekeeper prior to his request (and the warehousekeeper is liable for the duty) officers should raise an assessment in the normal way.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)