HMOWTR11030 - Law and further guidance: What other guidance should you be aware of before assuring owners, duty representatives or transporters?
You should be aware of the following guidance:
- X99 Regime specific operational guidance:
- X51 Civil Penalties and Assessments.
In addition, you should be aware of the detail contained in the following publicnotices:
- 197 Excise Goods: Holding and Movement;
- 201 Warehoused goods: registered owners and duty representatives;
- 203 Registered Excise Dealers and Shippers;
- 204 Occasional Importers;
- 206 Revenue Traders’ Records;
- 208 Excise Assessments;
- 209 Civil Penalties; and
- 232 Customs Warehousing.