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HMRC internal manual

Holding and Movements Assurance Guidance

Specific approval conditions: warehousekeeper approval conditions

Conditions may be placed on the warehousekeeper’s approval privileges to control or address concerns/risks with the warehousekeeper, or clients using the warehouse. WOWGR Regulation 11 provides a warehousekeeper approved to occupy an excise warehouse with the following privileges to:

  • receive dutiable goods at his excise warehouse and keep them there,
  • consign relevant goods, or special energy product, to other Member States,
  • carry out operations on dutiable goods in his excise warehouse, and
  • remove dutiable goods from his excise warehouse

These privileges apply to the duty suspension of goods in the warehouse, whether or not they are owned by the warehousekeeper.  Where the privilege relates to ‘dutiable goods’  this covers all excise goods under suspension arrangements including hydrocarbon oils and wine. Where the privilege relates to ‘relevant goods’  this covers goods such as beer, cider and spirit. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)