HMOWTR12000 - Glossary

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Term	Description
C
CEMA	Customs and Excise Management Act 1979.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)	(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
CHORUS	A database holding Company House information.
CRO	Criminal record database.
D
DSMEG	Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001.
DTR	Departmental Trader Register.
Duty Point	Time when duty becomes due.
E
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)	(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
EGAD	Excise Goods (Accompanying Documents) Regulations 2002.
F
Fraud	Deliberate deception, trickery, or cheating intended to gain an advantage.
G
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)	(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
H
HMWR	Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992.
N
Non-compliance	This is where the trader fails to meet his obligations under the Revenue and Customs Acts.
NRU	National Registration Unit.
P
(Person) beneficiary interested in excise goods	A person who gains or benefits from the sale of the excise goods. In some cases, these can be treated as the owner of the goods for duty purposes.
R
Relevant goods	Excise goods covered by WOWGR regulations, which are tobacco and alcohol goods but excludes wine, made wine and hydrocarbon oils.
Registered Duty Representative	A person authorised to act on behalf of non-UK businesses wishing to store goods in a UK warehouse.
Registered Owner	A revenue trader approved to store goods in a UK excise warehouse.
Revenue Trader	See paragraph 1.5.
S
SEED	System for the Exchange of Excise Data, an EU-wide database of excise traders approved to receive excise goods.
Supply Chain	A number of businesses set up to supply excise goods in a chain of transactions.
T
Transporter	A legal person responsible for moving the goods who may also subcontract the transport to a 3rd party.
V
VIES	An EU-wide VAT information exchange system.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)	(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
W
WOWGR	Warehouse keepers and Owners of Warehoused Goods Regulations 1999.