HMAG40120 - General principles: types of approval this guidance covers
This guidance covers bespoke conditions on the following approvals:
- excise warehouse premises approvals approved under CEMA s92
- Warehousekeepers and Owners of Warehoused Goods Regulations 1999 (WOWGR) approvals, which include:
- warehousekeepers
- registered owners
- duty representatives (persons who represent overseas owners wishing to store goods under suspension arrangements)
- Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (HMDP) approvals, which include:
- registered consignees (importers of goods under suspension arrangements)
- temporary registered consignees (importers of goods under suspension arrangements)
- registered commercial Importers (importers of goods duty paid in the Member State of dispatch)
- UK registered consignors (a dispatcher of 3rd country excise goods to another Member State following Customs control clearance)
- tax representatives (agents who account for UK distance sale duty)
- businesses registered under the Alcohol Wholesaler’s Registration Scheme (AWRS)