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

HMRC internal manual

Holding and Movements Owners and Transporters Guidance

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. HMOWTR1000
  3. HMOWTR1060

Background: Are there any owners of excise goods who are not required to register?

Owners are not required to be registered under WOWGR if they:

  • are not revenue traders e.g. persons holding small quantities of excise goods in duty suspension for personal or investment purposes;
  • the goods are stored in production premises such as wineries not approved as an excise warehouse under either CEMA Section 92 or ALDA S15;
  • are an excise warehouse keeper, holding their own goods in their own warehouse (but they must register, as an owner, if they hold goods in someone else’s warehouse);
  • hold only hydrocarbon oils in warehouse; or
  • hold only wine, which is the subject of an Extra Statutory Concession.
Print this page