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HMRC internal manual

Holding and Movements Warehousing Guidance

Transporters of Excise Goods: Are sub-contractors revenue traders?

You should follow the guidance outlined in paras 4 and 5 above to reach a decision.However, you must remember that the person shown at the appropriate box (es) on theaccompanying document is the transporter. He is responsible for fulfilling any legalobligations that are imposed on transporters.