HMRC internal manual

Holding and Movements Owners and Transporters Guidance

HMOWTR7090 - Duty points: Who is liable for the duty for an irregularity identified under EGAD, for goods leaving a UK warehouse?

The person liable to the duty, when an EGAD duty point is reached, is the authorisedwarehouse keeper if the goods were for export or, where he did not cause the duty point tooccur, and it occurred after the goods left the warehouse (and he did not hold themovement guarantee), liability rests with the guarantee holder, which is either the owneror transporter. Any other person causing the duty point to occur would have secondary,joint and several, liability for the duty under EGAD Regulation 22.