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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

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HM Revenue & Customs
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Duty points: Do similar provisions provide a duty point for goods leaving a UK warehouse destined for another UK warehouse?

EWER Regulation 17(8) provides a duty point if there is a contravention of, or failure tocomply with, the requirements that the goods are accompanied by an accompanying document.The duty point occurs when the goods leave the warehouse. The person with liability forthe duty is the person who provided the guarantee (this can be either the owner, warehousekeeper or transporter for the goods); or, if the goods were released without securitybeing provided, the warehouse keeper is liable. Anyone else who causes the duty point tooccur has secondary, joint and several, liability for the duty.