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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

From
HM Revenue & Customs
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Duty points: Who is liable to pay the duty when a Regulation 4 duty point is reached?

Under HMWR Regulation 5, the person liable to pay the duty, when a duty point occurs underthe circumstances described in page HMOWTR7030, is normallythe authorised warehouse keeper. Along with the warehouse keeper, a number of otherpersons are jointly and severally liable; these are the:

  • owner, or person beneficially interested in the goods; and
  • any other person who caused, or has caused, the duty point to occur.