Updates: Holding and Movements Assurance Guidance
2022
Update links
Holding and Movements Assurance Guidance
Contents list updated to include missing section headings for HMAG40000 and HMAG70000.
Registration and approval: types of approval/authorisation/registration
Ex intra-EU regimes like registered and temporary consignees, commercial importers etc, only applicable to Northern Ireland and not to GB
Registration and approval: approval process overview
Amended reference to NRU to EPT, Local Compliance to ISBC and LBS to LB through out this page. Added link for CCM contacts
Holding and Movements Assurance Guidance: recent changes
Page archived – Old legacy update page no longer required.
Holding and Movements Assurance Guidance: recent changes
Page archived – Old legacy update page no longer required.
Holding and Movements Assurance Guidance: recent changes
Page archived – Old legacy update page no longer required.
Holding and Movements Assurance Guidance: recent changes
Page archived – Old legacy update page no longer required.
Holding and Movements Assurance Guidance: recent changes
Page archived – Old legacy update page no longer required.
Holding and Movements Assurance Guidance: recent changes
Page archived – Old legacy update page no longer required.
Registration and Approval guidance: recent changes
Page archived – Old legacy update page no longer required.
HMAG - Holding and Movements Assurance Guidance: update index
Page archived – Old legacy update page no longer required.
2021
Registration and approval: Introduction
Ex intra-EU regimes like registered and temporary consignees, commercial importers etc, only applicable to Northern Ireland and not GB
Registration and approval: General information
Ex intra-EU regimes like registered consignees, temporary registered consignees, registered commercial importers or tax representatives, only applicable to Northern Ireland and not GB
Part 2 Notice of intention (NOI) stage: recording the NOI onto the drawback database
CITEX changed to ISBC
Part 2 Notice of intention (NOI) stage: recording unique marks found on goods during inspection
Reference made to NI business only when goods supplied to 'competitors' in EU Member States.
Specific approval conditions: registered consignee conditions
Updated to reflect EU exit - registered consignee movements only applicable to Northern Ireland
Specific approval conditions: example of a tax representative condition
Change to reflect no deal Brexit
Specific approval conditions: examples of when a condition cannot be applied to a tax representative
Changes made to reflect no deal Brexit
Part 2 Notice of intention (NOI) stage: notice of intention form EX75
Reference made that dispatches to EU Member States applies to Northern Ireland only.
Excise Duty Drawback: drawback schemes
Updated to reflect that distance selling to EU Member States applies to dispatches of goods from Northern Ireland only. Reference to CDS export evidence is required if CHIEF is not used.
The Drawback event: Warehousing for Export
Update to warehousing for export rules that eligible goods sent from Northern Ireland must be exported to a country outside the EU.
The Drawback event: dispatch to other EU Member States
Updated to reflect that all detail on this page applies to dispatches of goods to EU Member States from Northern Ireland businesses only from 1 January 2021
The Drawback event: general information
additional bullet added to reflect exports from GB mainland
Part 3 the claim stage: claim stage risks
References to EU Member States updated to stress that requirements/processes apply to dispatches of goods received from Northern Ireland only
Part 3 the claim stage: claim form EX76 in detail
Updated to reflect that dispatches to an EU Member State applies to Northern Ireland(NI) businesses only and that exports outside the EU applies to NI only. Additional bullet point inserted to show that exports from GB mainland are to any country.
Specific approval conditions: UK registered consignor conditions
Change required as a result of a no deal Brexit
The Drawback event: exports to a non EU country (direct and indirect)
Addition of the Customs Declaration Service (CDS)
EU refs changed to GB
Indirect exports applicable to Northern Ireland only.
Excise Duty Drawback: part 4 auditing a drawback claim (assurance officers)
Note inserted to advise that in sub paras 'Establishing whether EU VAT rules are met' and 'Post visit action' review with VAT Policy input is required. Customs Declaration Service (CDS) meaning added to 'Pre-visit drawback trader....' sub-para'.
Notification of cash transactions: contact details
Contact details amended
Notification of cash transactions: detail of the scheme
NWRC fax number and email details updated
The Drawback event: general information
Updated to reflect that dispatches to an EU Member State applies to Northern Ireland(NI) businesses only and that exports outside the EU applies to NI only. Additional bullet point inserted to show that exports from GB mainland are to any country.
Specific approval conditions: examples of warehousekeeper conditions
removed -must seek our approval on a consignment by consignment basis before consigning high risk relevant goods, or special energy product, to other Member States under suspension arrangements and Entitled misc removals changed to outside UK
change delivery of cash by couriers from outside the UK
General principles: what we mean by proprtionate
taken out EU warehouses.
General principles: limitations on conditions involving movements of goods to and from the EU
remove from index
Registration and approval: preparation for the pre-approval visit
amended guidance to show registered consignee, registered commercial importer, tax representative only applies to businesses in Northern Ireland
2020
2019
Excise Movement and Control System: exceptions to the use of EMCS procedures
Changed Local Customs Procedure to Customs Supervised Export
Introduction of new duty category - tobacco for heating.
Part 3 the claim stage: claim stage risks
Introduction to new duty category - tobacco for heating.
The Drawback event: Warehousing for Export
Introduction of a new duty category - tobacco for heating.
2018
Registration and approval: after the pre-approval visit: spent convictions
Amendment of spent convictions information at page HMAG30930, including regional differences for Scotland and Northern Ireland.
General principles: when an extra condition should not be added
Published.
Specific approval conditions: examples of when a condition cannot be applied to an RCI
4th bullet point amended as text corrupted on original publication date of 22/11/18
Holding and Movement Bespoke Conditions Guidance
-Publish
General principles: the interaction between conditions and the 'fit and proper' requirements
Published.
General principles: drafting the terms of the condition
Published.
General principles: unforeseen consequence
Published
General principles: WOWGR conditions forcing an early release to consumption
Published.
General principles: notifying conditions and Commissioners' Directions
Published.
General principles: post condition action: monitoring compliance
Published.
Specific approval conditions: contents
Published
Specific approval conditions: general information
Published
Specific approval conditions: warehouse premises approval conditions
Published
Specific approval conditions: conditions on operations
Published
Specific approval conditions: when conditions on warehouse operations are needed
Published
Published
Specific approval conditions: warehousekeeper approval conditions
Published
Specific approval conditions: examples of warehousekeeper conditions
Published
Specific approval conditions: Commissioners' Direction
Published
Specific approval conditions: process of issuing and recording a Commissioners' Direction
Published
Specific approval conditions: examples of when a Commisioners' Direction can and cannot be applied
Published
Specific approval conditions: registered owner conditions
Published
Specific approval conditions: examples of registered owner conditions
Published
Published
Specific approval conditions: duty representative conditions
Published
Specific approval conditions: examples of duty represenative conditions
Published
Specific approval conditions: examples of when conditions cannot be applied to a duty representative
Published
Specific approval conditions: registered consignee conditions
Published
Specific approval conditions: examples of registered consignee conditions
Published
Published
Specific approval conditions: temporary registered consignee conditions
Published
Specific approval conditions: examples of TRC conditions
Published
Specific approval conditions: examples of when a condition cannot be applied to a TRC
Published
Specific approval conditions: commercial importer conditions
Published
Specific approval conditions: examples of when a condition cannot be applied to an RCI
Published
Specific approval conditions: examples of registered consignor condtions
Published
Specific approval conditions: examples when a condition cannot be applied to a registered consignor
Published
Specific approval conditions: registered tax representative conditions
Published
Specific approval conditions: example of a tax representative condition
Published
Specific approval conditions: examples of when a condition cannot be applied to a tax representative
Published
Specific approval conditions: examples of AWRS conditions
Published
Published
Specific approval conditions: Alcohol Wholesaler's Registration Scheme (AWRS)
Published
Specific approval conditions: examples of RCI conditions
Table inserted showing examples of RCI conditions
General principles: when an extra condition should not be added
Added hyperlink.
General principles: the time a condition is valid
Hyperlink added.
General principles: limitations on issuing conditions
Hyperlink added.
Specific approval conditions: examples when a condition cannot be applied to a registered consignor
Publishing time changed
Specific approval conditions: Alcohol Wholesaler's Registration Scheme (AWRS)
Grammar error corrected
Publishing time amended
Specific approval conditions: conditions on operations
publishing time amended
General principles: limitations on issuing conditions: relevant goods
Corrected punctuation error.
Specific approval conditions: process of issuing and recording a Commissioners' Direction
Grammar error corrected
Specific approval conditions: examples of when a Commisioners' Direction can and cannot be applied
Re-checking publishing date
Specific approval conditions: examples of registered owner conditions
grammar errors corrected
Specific approval conditions: examples of when conditions cannot be applied to a duty representative
Page title change - deleted 'registered'
Specific approval conditions: examples of registered consignee conditions
Grammar error corrected
Specific approval conditions: examples of TRC conditions
Deletion of incorrect text in the table
Excise Movement and Control System: introduction
References to the EU amended to UK due to Brexit
Excise Duty Drawback: introduction
CITEX deleted and replaced with ISBC
Registration and approval: issuing revocation notices for warehouse approvals
Set publishing status to "unpublished" as text is now available in HMAG 31600
Revocation of approval: conditions during period of notice prior to the actual revocation date
Note added to reflect that the reference and link to Conditions guidance will be added when this revised guidance is published
Revocation of approval: powers to revoke an approval
Grammar errors corrected
Revocation of approval: revocation due to a lack of credibility or viability
Reformatted to allow for bullet points
Revocation of approval: minded to revoke letters
Grammar error corrected
Revocation of approval: contents
Replaced a single page with a sub contents page to introduce revised revocation guidance pages HMAG31605 to HMAG31680
Revocation of approval: detail required in a letter notifying a period of notice
Publishing time amended