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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

• From: HM Revenue & Customs
• Published: 26 April 2016
• Updated: 22 July 2016, see all updates

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1. Contents
2. HMOWTR7000
3. HMOWTR7020

Duty points: Who is liable to pay if a duty point is created under WOWGR?

The person liable for the duty, when a duty point is created because the relevant goodsdeposited in a warehouse are not owned by a registered owner or covered by a dutyrepresentative, is the warehouse keeper (WOWGR Regulation 20 refers). Here, the warehousekeeper can be relieved of his liability under Regulation 20 if he abandons the goods toHMRC.

A number of persons are jointly and severally liable for the duty, when a duty pointoccurs under WOWGR Regulation 21; these include the:

• authorised warehouse keeper;
• owner of the goods immediately before the excise duty point;
• owner of the goods immediately after the duty point; and
• duty representative of the owner of the goods immediately before the excise duty point.

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