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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

Background: Which transporters does this guidance cover?

Transporters are revenue traders if they:

  • are regularly involved in moving - or facilitating the movement of - excise goods, regardless of whether the excise duty on the goods has been paid, secured or suspended; or
  • hold a movement guarantee for duty suspended excise goods.

A transporter usually moving non-excise goods, but happens to move an exciseconsignment, is not a revenue trader and is not required to register for excise purposes,but may be VAT registered.