Background: Scope of this guidance
This guidance is intended primarily for officers engaged in assuring the followingrevenue traders:
- Owners of duty suspended excise goods;
- Warehousekeepers; and
- Transporters of duty suspended excise goods;
It provides operational guidance on financial security. It is not exhaustive, butprovides a foundation for good practice.
In conjunction with this guide you should also read Notice 197 and relevant law.