HMAG150000 - Excise duty points guidance: contents
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HMAG150100Introduction
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HMAG150200What this guidance covers
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HMAG150300Notifying an assessment or penalty
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HMAG150400Irregular and unlawful departure of excise goods from a tax warehouse
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HMAG150500Irregularity during a movement of duty-suspended goods
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HMAG150600Holding of excise goods outside of a duty-suspension arrangement
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HMAG150700Irregularities during a movement of goods already 'released for consumption' in another Member State
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HMAG150800Goods already 'released for consumption' in another Member State and held for a commercial purpose in the United Kingdom
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HMAG150900Contravention of the conditions or requirements which govern the movement of duty-suspended and duty-paid goods
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HMAG151000Forfeiture and penalties