What are revenue traders?
The definition of a revenue trader is given in CEMA 1979 Section 1(1):
revenue trader means
(a) any person carrying on a trade or business subject to any of the revenue trade provisions of the customs and excise Acts [or which consists of or includes–
(i) the buying, selling, importation, exportation, dealing in or handling of any goods of a class or description which is subject to a duty of excise (whether or not duty is chargeable on the goods); . . .
whether or not that trade or business is an excise licence trade[; and
(b) any person who is a wholesaler or an occupier of an excise warehouse (so far as not included in paragraph (a) above), and includes a registered club];
The revenue traders listed in HMOWTR1010 are subject toall revenue trader conditions and requirements, including record keeping, assurance andsanctions.