Registration and approval: Reasons for refusing excise warehouse approval applications
Reasons for refusing an application include:
- applicant provides false information with the clear intention to deceive;
- there are significant health & safety or security risks with the premises, or applicants with two or more employees fail to provide a satisfactory documented premises health & safety risk assessment;
- applicant cannot demonstrate a genuine business need for the warehouse, or any trade facilitation application includes an element of storage that is outside the need for the trade facilitation.
- the general storage and distribution warehouse will not or does not meet the throughput or stockholding criteria; for example, the premises are to small to justify claimed throughput;
- premises do not meet a particular trade need or are unsuitable for intended operations;
- trader is unable to provide a financial security for the premises or duty deferment account (where required);
- the operation is not commercially viable given its lifespan to date and business plan - many businesses will expect to operate at a loss initially but this should be expected to be taken into consideration within their overall business plan (Departmental Accountants are available to support officers when considering the viability of a trader);
- the proposed occupier of the warehouse, or other key persons involved in the management of the premises represent an unacceptable risk to the revenue as a result of a lack of suitability, probity or previous/current compliance issues associated with them;
- the systems in place to receive, store and release goods do not meet our requirements;
- proposed record and accounting systems are inadequate.
The list is not exhaustive.