HMAG40110 - General principles: general information

Excise approvals are usually conditional, subject to the approved person meeting those conditions and acting responsibly. Conditions are intended to direct and control the day to day activities of the approved person. Conditions are either set:

• directly in law, for example, payment or declaration requirements
• by public notices, for example, the due diligence condition
• where the law allows, as an extra bespoke condition or restriction

This guidance covers the applications of bespoke conditions and restrictions on approvals. It also provides guidance on Commissioners’ Directions, which are temporary bespoke conditions applied to warehousekeepers of 3rd party storage warehouses to control or restrict the removal of 3rd party goods in their excise warehouse. In all cases any conditions placed on an approved business should be designed to achieve a specific outcome, for example, to:

• restrict or prevent high risk activities (to reduce the risk of revenue loss)
• require the business to do something extra to assist in the control or management of a high-risk activity