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)