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HMRC internal manual

Holding and Movements Warehousing Guidance

Transporters of Excise Goods: What about transporters who are not revenue traders?

Regulation 20 of Excise Goods (Accompanying Documents) Regulations 2002 [EGAD] placesobligations upon a transporter of excise goods (whether or not he is a revenue trader).Specifically, he must:

  • Ensure, so far as it is in his power to do so, that the Community provisions in respect of accompanying documents are complied with at all times; and
  • Produce, whilst the goods are in his custody or under his control, the AAD or simplified accompanying document that is required to accompany the goods.

NB The above obligations also apply to the driver of any vehicle in which the goods arebeing carried.