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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

HM Revenue & Customs
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Law and further guidance: Where can you find the law relating to the obligations of owners, duty representatives and transporters?

Before taking assurance or approval/registration action, you should be aware of the lawand legal responsibilities of owners, duty representatives and transporters. The followingare the main provisions you should be aware of:

  • Council Directive (EEC) 92/12 on the general arrangements for products subject to excise duty and on holding movement and monitoring such products;
  • Council Regulation (EEC) No 2719/92 on the accompanying administrative document for the movement under duty suspension arrangements of products subject to excise duty;
  • Council Regulation 3649/92 on a simplified accompanying document for inter- Community movement of products subject to excise duty, which have been released for consumption in the Member State of despatch;
  • Customs and Excise Management Act 1979;
  • The Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001 (SI 3022);
  • The Excise Goods (Accompanying Documents) Regulations 2002 (SI 501);
  • The Excise Warehousing (Etc.) Regulations 1988 (SI 809);
  • Finance Act 94 provides detail of excise assessments, penalties and reviews;
  • The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 (SI 3135);
  • The Revenue Traders (Accounts & Records) Regulations 1992 (SI 3150); and
  • The Warehouse keepers and Owners of Warehoused Goods Regulations 1999 (SI 1278).