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 elses warehouse);
- hold only hydrocarbon oils in warehouse; or
- hold only wine, which is the subject of an Extra Statutory Concession.