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HMRC internal manual

Holding and Movements - Financial Securities Assurance

General information: What type of security do we require?

The types of security required are:

  • Premises security (i.e. security for the duty on goods held in duty suspension in an excise warehouse) – the authorized warehouse keeper (or an associated or parent company) must provide the premises guarantee.
  • Movement security (i.e. security for the duty on goods moved in excise duty suspension – all duty suspended movements from an Excise (or Customs and Excise) Warehouse must be covered by a movement Guarantee and third country imports entered to excise (or customs and excise) warehousing on importation.