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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

HM Revenue & Customs
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Duty points: What are the duty points under WOWGR?

If relevant excise goods are kept in an excise warehouse after the initial period of 72hours, but the owner is not a registered owner or there is no duty representative actingfor the goods, a duty point is created. The duty point is said to be the time when thegoods are deposited (WOWGR Regulation 20 refers).

In the case of owned goods in a warehouse, where the owner is a revenue trader and not thewarehouse keeper, a duty point is said to occur under WOWGR Regulation 21, when either:

  • those goods cease to be owned by a registered owner; or
  • there is no duty representative acting as an agent for the goods.