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HMRC internal manual

Holding and Movements Assurance Guidance

Registration and approval: the law

The relevant areas of the law which apply to the approval of premises and authorisation of persons in this guidance are:

  • Alcoholic Liquor Duties Act 1979 (ALDA)
  • Customs and Excise Management Act 1979 (CEMA)
  • Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (HMDP)
  • Warehousekeepers and Owners of Warehoused Goods Regulations 1999 (WOWGR)
  • Excise Warehousing (etc) Regulations 1988 (EWR)
  • Human Rights Act 1998 (HRA)
  • Revenue Traders (Accounts and Records) Regulations 1992 (RTAR)
  • Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999 (SOBSA)
  • Excise Goods (Export Shops) Regulations 2000