Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Holding and Movements: Alcohol Strategy Abandonment of Goods

From
HM Revenue & Customs
Updated
, see all updates

What happens when the warehousekeeper asks to abandon the goods?: What happens if the warehousekeeper's request is approved?

When an officer approves a request to abandon goods the warehousekeeper is no longerliable to pay excise duty on them. Therefore any assessment previously notified to thewarehousekeeper should be withdrawn without undue delay.

The liability to pay excise duty on the goods will either pass to another trader or remainwith any other trader(s) already jointly and severally liable to pay. This depends on thecircumstances / which scenario the warehousekeeper is abandoning the goods.

For cases following Scenario 1 (see page HMASABN5020) the liability for excise duty transfers to the trader who was the owner of the goods whenthey were deposited into the excise warehouse. The duty point is the time when the goodswere initially deposited in the warehouse. (Regulation 20(7) of WOWGR refers).

Officers should identify the owner and raise an assessment against them for the exciseduty due on the goods - see X51 Excise Assessments for more information. Officers should maintainthe detention of the related excise goods - see page HMASABN5080 concerning detention and seizure.

For cases following Scenario 2 (see page HMASABN5030),where they exist the following traders will remain jointly and severally liable for exciseduty:

  • The owner of the goods immediately before the excise duty point
  • (if different) the owner of the goods immediately after the excise duty point, and
  • The duty representative of the owner of the goods immediately before the excise duty point.

(Regulation 21(3) of WOWGR refers).

Officers should continue to pursue assessments raised against joint and severally liabletraders and maintain the detention of the related excise goods - see page HMASABN5080 concerning detention and seizure.