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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

From
HM Revenue & Customs
Updated
, see all updates

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.