Cookies on GOV.UK

We use some essential cookies to make this website work.

We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.

We also use cookies set by other sites to help us deliver content from their services.

You have accepted additional cookies. You can change your cookie settings at any time.

You have rejected additional cookies. You can change your cookie settings at any time.

View cookies
Skip to main content
GOV.UK

Navigation menu

Menu
Search GOV.UK

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments

    Departments, agencies and public bodies

  • News

    News stories, speeches, letters and notices

  • Guidance and regulation

    Detailed guidance, regulations and rules

  • Research and statistics

    Reports, analysis and official statistics

  • Policy papers and consultations

    Consultations and strategy

  • Transparency

    Data, Freedom of Information releases and corporate reports

Search

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

  1. Home
HMRC internal manual

Holding and Movements Assurance Guidance

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
3 June 2025 - See all updates
  1. Back to contents
  2. HMAG150000

HMAG150301 - Excise duty points: excise duty points that apply in Great Britain

  1. HMAG150401
    Excise goods found to be missing or deficient from a warehouse in Great Britain
  2. HMAG150501
    Excise goods unlawfully removed from a warehouse in Great Britain
  3. HMAG150601
    Unlawful movement of excise goods started by a registered consignor in Great Britain
  4. HMAG150701
    Irregularity which occurs in Great Britain during an excise duty suspended movement consigned from a warehouse
  5. HMAG150801
    Irregularity which occurs in Great Britain during an excise duty suspended movement started by a registered consignor in Great Britain
  6. HMAG150901
    Excise goods that are unlawfully imported into Great Britain
  7. HMAG151001
    Excise goods lawfully imported into Great Britain but are not entered into excise duty suspension by a registered consignor in Great Britain
  8. HMAG151101
    Failure to comply with any condition subject to any relief from payment of excise duty in Great Britain
  9. HMAG151201
    Failure to comply with the procedures for excise duty suspended movements taking place wholly within the united kingdom (including simplified procedures) where the irregularity occurs in Great Britain
  10. HMAG151301
    Failure to comply with terms and conditions for excise goods in free zones in Great Britain
  11. HMAG151401
    Supply of excise duty suspended goods from an export shop in Great Britain to a passenger travelling to a destination outside the United Kingdom
Previous page
Next page

Is this page useful?

  • Maybe
Thank you for your feedback

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments
  • News
  • Guidance and regulation
  • Research and statistics
  • Policy papers and consultations
  • Transparency
  • How government works
  • Get involved

Support links

  • Help
  • Privacy
  • Cookies
  • Accessibility statement
  • Contact
  • Terms and conditions
  • Rhestr o Wasanaethau Cymraeg
  • Government Digital Service
All content is available under the Open Government Licence v3.0, except where otherwise stated
© Crown copyright