HMAG40310 - General principles: limitations on issuing conditions: relevant goods

In the case of the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 (WOWGR) approvals, it may not be possible for you to apply your condition to all categories of excise goods. Some of the approved activities of a warehousekeeper and all the activities of a registered owner and duty representative are limited to excise goods described as ‘relevant goods’. Where an approved activity is restricted to ‘relevant goods’ any further condition on the approval can only apply to ‘relevant goods’. For example, a registered owner is approved to hold relevant goods, a condition cannot be placed on that owner’s approval to control non-relevant goods such as wine. The term “relevant goods” includes spirits, cider and beer, under suspension arrangements, it does not cover:

• wine and made wine
• hydrocarbon oil
• bioethanol - which diesel quality liquid fuel that is produced from biomass or waste cooking oil
• special energy products which include singly or mixtures of:
  • petroleum gas
  • animal fat set aside for use as motor fuel or heating fuel
  • vegetable fat set aside for use as motor fuel or heating fuel
  • non-synthetic methanol set aside for use as motor fuel or heating fuel
  • biodiesel

Please note: Wine and made wine were removed from the definition of relevant goods on the 1st October 1999 as an extra statutory concession.