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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

From
HM Revenue & Customs
Updated
, see all updates

Background: Can an owner who is not based in the UK store excise goods in a UK warehouse?

If a person does not reside, or have a fixed business establishment in the UK, they cannothold duty suspended goods in warehouse for more than 72 hours (excluding Saturdays,Sundays and other specified days) unless they appoint a ‘duty representative’ toact on their behalf. If they appoint a duty representative, they have the same privilegesand restrictions as a UK-based registered owner (with the exception of being able toprovide a movement guarantee).