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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

Grounds for deregistration/Refusal: If a registration is revoked, what should happen to any warehoused goods the owner may have in duty suspension?

If the registration was cancelled because the owner was not a revenue trader, the goodscan remain in the warehouse under duty suspension arrangements.

If a revenue trader’s ‘owner’ registration is cancelled, the duty on any ofhis duty suspended warehoused goods becomes immediately due.