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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

• From: HM Revenue & Customs
• Published: 26 April 2016
• Updated: 22 July 2016, see all updates

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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.

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