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HMRC internal manual

Holding and Movements: Alcohol Strategy Abandonment of Goods

HM Revenue & Customs
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Background: Who is this guidance intended for?

This guidance is intended for officers engaged in the assurance of excise warehouses; itis also intended for Risk Teams involved in the initiation of assurance events. Itprovides information on the arrangements for authorised warehousekeepers to abandoncertain excise goods and came into effect on 1st January 2006. This book is a foundationfor good practice in considering whether a request from an excise warehousekeeper toabandon excise goods should be allowed