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HMRC internal manual

Holding and Movements Alcohol Strategy - Subsidiary Records

Subsidiary Records: What is a revenue trader?

A revenue trader, as defined in the Customs and Excise Management Act 1979 (CEMA) Section 1, is:

“revenue trader” means

(a) Any person carrying on a trade or business subject to any of the revenue trader provisions of the customs and excise Acts [or which consists of or includes-

  • The buying, selling, importation, exportation, dealing in or handling of any goods of a class or description which is subject to a duty of excise (whether or not duty is chargeable on the goods;

Whether or not that trade or business is an excise licence trade [; and

(b) any person who is a wholesaler or an occupier of an excise warehouse (so far as not included in paragraph (a) above),

and includes a registered club].