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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

Duty points: What are the duty points under HMWR?

HMWR Regulation 4 provides duty points for goods owned in a warehouse. Where dutysuspension arrangements apply, the excise duty point shall be the earlier of:

  • the time when the goods are delivered for home use from a tax warehouse or are otherwise made available for consumption;
  • the time when they are consumed;
  • the time when the excise goods leave any tax warehouse, unless
  1. they are lawfully removed to another tax warehouse in accordance with HMWR Regulation 9 and 10;

  2. goods are delivered for export, shipment as stores, removal to the Isle of Man;

  3. or there is a relief on the goods under the Customs and Excise Acts.