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HMRC internal manual

Holding and Movements Warehousing Guidance

Transporters of Excise Goods: What is a transporter?

As far as the movement of excise goods is concerned, a transporter is the person (orcompany) shown on an accompanying document as being responsible for arranging thatmovement. This person’s details should be shown at Box 9 of the AdministrativeAccompanying Document (AAD) or Form W8. Where responsibility transfers to othertransporters during the course of the movement, there is provision for this to be shown atBox 11 of the document. It is mandatory for such changes to be inserted at Box 11 of FormW8. However, their insertion in Box 11 of the AAD is merely recommended as good practice.The less stringent requirement for the AAD is because the latter is prescribed in an EUregulation rather than UK legislation.