HMASABN4040 - Scope of the scheme: Which goods cannot be abandoned?

Goods which cannot be abandoned are:

• Mineral oils, bioethanol and special energy product – (WOWGR does not apply to these goods)
• Goods owned by the warehousekeeper occupying the warehouse - (warehousekeepers do not need to be authorised as registered owners to store goods in their own warehouse). Abandonment rules only apply to goods owned by registered owners.
• Goods owned by private individuals – (private individuals are not required to be registered under WOWGR).
• Wine and made wine – (although wine and made wine are not excluded from the definition of relevant goods within WOWGR they are subject to an Extra Statutory Concession (ESC) within Notice 48 which removes the requirement for owners of wine from having to register under WOWGR).