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HMRC internal manual

Holding and Movements - Financial Securities Assurance

Movement guarantees: Who can provide a movement guarantee?


  • The despatching Warehousekeeper (consignor);
  • The last owner of the goods whilst warehoused (not a duty representative); or
  • Transporters may provide security for duty suspended movements.

Financial security is mandatory for all ex-warehouse movements of duty suspended excisegoods in free circulation. This will include UK inter-warehouse removals and movementsbetween warehouses and UK ports involving direct Third Country exports and imports. [WhereT1 goods which should be moved under Community Transit guarantee are not placed under theCT arrangements prior to leaving the warehouse, a movement security will be required forthat section of the journey not covered by a CT guarantee].

Example. T1 goods are removed from a warehouse in Sheffield and taken to the Dover Office of Departure for formal entry to the CT procedure. The journey from Sheffield to Dover will require a movement security.

Security for duty suspended movements may be provided by despatching warehouse keepers,owners of the goods or transporters.