Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Holding and Movements - Financial Securities Assurance

General information: What legislation allows us to require financial security for movements of duty suspended goods?

EWER 1988

15 (c) The occupier shall ensure that…no goods are removed untilany duty chargeable has been paid, secured or otherwise accounted for.

HMWR 1992

10 (1) (a)…a consignment of excise goods may not be moved underduty suspension arrangements unless…the duty chargeable on the excise goods…issecured …10(4) The duty…shall be secured by an approved guarantee or bond andany charge…that may arise in another member state…shall also be secured by sucha guarantee or bond.