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HMRC internal manual

Holding and Movements Assurance Guidance

HM Revenue & Customs
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Registration and approval: issuing revocation notices for warehouse approvals

The revocation of excise approvals is covered under CEMA s98. Notice of revocation for a warehouse premises approval must be given in writing and ideally delivered by hand to the authorized warehousekeeper. When the notice is presented to the warehousekeeper, notice is deemed to have been provided to all persons interested in any goods deposited within the warehouse at that time under CEMA s98(2).

The notice should:

  • state the period of notice and expiry date of the warehouse premises approval;
  • provide clear statement as to the reason(s) for revocation (for example incidents and level of non-compliance);
  • explain that all goods must be duty paid or removed (in accordance with revocation conditions) prior to the end of the notice period otherwise they are liable to seizure;
  • clarify the effect of the revocation notice on other regimes (i.e. customs warehouse approval if appropriate);
  • state the warehousekeeper’s rights of review / appeal and how to do so.

The notice should clearly state the conditions that the warehousekeeper must follow during the revocation period. For example:

  • no removals other than to home use or third country export;
  • no further receipts of duty-suspended goods into the warehouse;
  • no removals from warehouse without the knowledge of the officer dealing with the revocation;

The notice required to be provided for revocation of a GSD premises approval is 3 months. At the end of this notice period any goods under duty suspension within the warehouse may be taken by an officer to a Queens’s warehouse. Subject to CEMA s98(3) the goods may be sold after a further period of one month.

If the Commissioners allow, the goods may remain in the former warehouse and if they are not removed within one month they may be sold.

Where goods remain in the formerly approved warehouse after expiry of the notice period and approval they are to be treated as other goods deposited within a Queens Warehouse.

The financial security for the premises, Regulations and any condition imposed by or under CEMA will still continue to have effect as if the former warehouse was still approved.

The lapsing of premises securities should be dealt with in accordance with HMFSA guidance.