HMAG150200 - Excise duty points: what this guidance covers

HMAG150400 explains the excise duty points and the person/s liable when goods are found to be deficient or missing from a UK warehouse or when there is an irregular departure of goods from a UK warehouse.

HMAG150500 explains the excise duty points and the person/s liable when an irregularity occurs, or is deemed to occur, during the movement of duty-suspended excise goods. This includes intra-warehouse movements, registered consignor movements and goods consigned to registered consignees (including goods consigned under ‘direct delivery’ arrangements) and temporary registered consignees. It also provides guidance on knowledge tests which can be applied to establish the liability of participants.

HMAG150600 explains the excise duty points and the person/s liable when goods are held (or were previously held) outside a duty-suspension arrangement, and the duty has not been paid on those goods. It provides guidance on the definition of ‘holding’ and the duty point when goods are moved through supply chains.

HMAG150700 explains the excise duty points and the person/s liable when an irregularity occurs, or is deemed to occur, during the movement of duty-paid excise goods. This includes movements consigned to registered commercial importers and unregistered commercial importers and goods consigned under distance-selling arrangements (when duty-paid goods are consigned to private individuals in the UK).

HMAG150800 explains the excise duty points and the person/s liable when excise goods, which have already been released for consumption in another Member State, are held for a commercial purpose in the UK.

HMAG150900 explains the excise duty points and the person/s liable when there is a contravention of certain conditions or requirements which govern the movement of duty-suspended and duty-paid goods.

HMAG151000 explains the seizure and penalty provisions to consider where an excise duty point described in this guidance occurs. This provides guidance on regulatory and the excise wrongdoing penalty.