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Updates: Holding and Movements Assurance Guidance

2022

8 June 2022 published amendments

13 April 2022 published amendments

Registration and approval: types of approval/authorisation/registration

Ex intra-EU regimes like registered and temporary consignees, commercial importers etc, only applicable to Northern Ireland and not to GB

Registration and approval: approval process overview

Amended reference to NRU to EPT, Local Compliance to ISBC and LBS to LB through out this page. Added link for CCM contacts

25 February 2022 published amendments

Holding and Movements Assurance Guidance: recent changes

Page archived – Old legacy update page no longer required.

Holding and Movements Assurance Guidance: recent changes

Page archived – Old legacy update page no longer required.

Holding and Movements Assurance Guidance: recent changes

Page archived – Old legacy update page no longer required.

Holding and Movements Assurance Guidance: recent changes

Page archived – Old legacy update page no longer required.

Holding and Movements Assurance Guidance: recent changes

Page archived – Old legacy update page no longer required.

Holding and Movements Assurance Guidance: recent changes

Page archived – Old legacy update page no longer required.

Registration and Approval guidance: recent changes

Page archived – Old legacy update page no longer required.

HMAG - Holding and Movements Assurance Guidance: update index

Page archived – Old legacy update page no longer required.

2021

13 November 2021 published amendments

Registration and approval: Introduction

Ex intra-EU regimes like registered and temporary consignees, commercial importers etc, only applicable to Northern Ireland and not GB

Registration and approval: General information

Ex intra-EU regimes like registered consignees, temporary registered consignees, registered commercial importers or tax representatives, only applicable to Northern Ireland and not GB

3 November 2021 published amendments

24 June 2021 published amendments

Specific approval conditions: registered consignee conditions

Updated to reflect EU exit - registered consignee movements only applicable to Northern Ireland

9 April 2021 published amendments

Part 2 Notice of intention (NOI) stage: notice of intention form EX75

Reference made that dispatches to EU Member States applies to Northern Ireland only.

Excise Duty Drawback: drawback schemes

Updated to reflect that distance selling to EU Member States applies to dispatches of goods from Northern Ireland only. Reference to CDS export evidence is required if CHIEF is not used.

The Drawback event: Warehousing for Export

Update to warehousing for export rules that eligible goods sent from Northern Ireland must be exported to a country outside the EU.

The Drawback event: dispatch to other EU Member States

Updated to reflect that all detail on this page applies to dispatches of goods to EU Member States from Northern Ireland businesses only from 1 January 2021

The Drawback event: general information

additional bullet added to reflect exports from GB mainland

Part 3 the claim stage: claim stage risks

References to EU Member States updated to stress that requirements/processes apply to dispatches of goods received from Northern Ireland only

Part 3 the claim stage: claim form EX76 in detail

Updated to reflect that dispatches to an EU Member State applies to Northern Ireland(NI) businesses only and that exports outside the EU applies to NI only. Additional bullet point inserted to show that exports from GB mainland are to any country.

8 April 2021 published amendments

Specific approval conditions: UK registered consignor conditions

Change required as a result of a no deal Brexit

17 March 2021 published amendments

The Drawback event: exports to a non EU country (direct and indirect)

Addition of the Customs Declaration Service (CDS)
EU refs changed to GB
Indirect exports applicable to Northern Ireland only.

Excise Duty Drawback: part 4 auditing a drawback claim (assurance officers)

Note inserted to advise that in sub paras 'Establishing whether EU VAT rules are met' and 'Post visit action' review with VAT Policy input is required. Customs Declaration Service (CDS) meaning added to 'Pre-visit drawback trader....' sub-para'.

15 March 2021 published amendments

14 March 2021 published amendments

The Drawback event: general information

Updated to reflect that dispatches to an EU Member State applies to Northern Ireland(NI) businesses only and that exports outside the EU applies to NI only. Additional bullet point inserted to show that exports from GB mainland are to any country.

16 February 2021 published amendments

Specific approval conditions: examples of warehousekeeper conditions

removed -must seek our approval on a consignment by consignment basis before consigning high risk relevant goods, or special energy product, to other Member States under suspension arrangements and Entitled misc removals changed to outside UK

10 February 2021 published amendments

Registration and approval: preparation for the pre-approval visit

amended guidance to show registered consignee, registered commercial importer, tax representative only applies to businesses in Northern Ireland

2020

7 January 2020 published amendments

Specific approval conditions: warehouse premises approval conditions

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error correction

spelling correction

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2019

12 November 2019 published amendments

Excise Movement and Control System: exceptions to the use of EMCS procedures

Changed Local Customs Procedure to Customs Supervised Export

26 June 2019 published amendments

Excise duty points: contravention of the conditions or requirements which govern the movement of duty-suspended and duty-paid goods

Introduction of new duty category - tobacco for heating.

Part 3 the claim stage: claim stage risks

Introduction to new duty category - tobacco for heating.

The Drawback event: Warehousing for Export

Introduction of a new duty category - tobacco for heating.

2018

14 December 2018 published amendments

Registration and approval: after the pre-approval visit: spent convictions

Amendment of spent convictions information at page HMAG30930, including regional differences for Scotland and Northern Ireland.

General principles: when an extra condition should not be added

Published.

28 November 2018 published amendments

Specific approval conditions: examples of when a condition cannot be applied to an RCI

4th bullet point amended as text corrupted on original publication date of 22/11/18

22 November 2018 published amendments

Holding and Movement Bespoke Conditions Guidance

-Publish

-Publish

General principles: the interaction between conditions and the 'fit and proper' requirements

Published.

General principles: drafting the terms of the condition

Published.

General principles: unforeseen consequence

Published

General principles: WOWGR conditions forcing an early release to consumption

Published.

General principles: notifying conditions and Commissioners' Directions

Published.

General principles: post condition action: monitoring compliance

Published.

Specific approval conditions: contents

Published

Specific approval conditions: general information

Published

Specific approval conditions: warehouse premises approval conditions

Published

Specific approval conditions: conditions on operations

Published

Specific approval conditions: when conditions on warehouse operations are needed

Published

Specific approval conditions: conditions specifying how long gooods may be kept at a trade facility warehouse

Published

Specific approval conditions: warehousekeeper approval conditions

Published

Specific approval conditions: examples of warehousekeeper conditions

Published

Specific approval conditions: Commissioners' Direction

Published

Specific approval conditions: process of issuing and recording a Commissioners' Direction

Published

Specific approval conditions: examples of when a Commisioners' Direction can and cannot be applied

Published

Specific approval conditions: registered owner conditions

Published

Specific approval conditions: examples of registered owner conditions

Published

Specific aproval conditions: examples of when you cannot place bespoke conditions on a registered owner

Published

Specific approval conditions: duty representative conditions

Published

Specific approval conditions: examples of duty represenative conditions

Published

Specific approval conditions: examples of when conditions cannot be applied to a duty representative

Published

Specific approval conditions: registered consignee conditions

Published

Specific approval conditions: examples of registered consignee conditions

Published

Specific approval conditions: examples of when a condition cannot be applied to a registered consignee

Published

Specific approval conditions: temporary registered consignee conditions

Published

Specific approval conditions: examples of TRC conditions

Published

Specific approval conditions: examples of when a condition cannot be applied to a TRC

Published

Specific approval conditions: commercial importer conditions

Published

Specific approval conditions: examples of when a condition cannot be applied to an RCI

Published

Specific approval conditions: examples of registered consignor condtions

Published

Specific approval conditions: examples when a condition cannot be applied to a registered consignor

Published

Published

Specific approval conditions: registered tax representative conditions

Published

Specific approval conditions: example of a tax representative condition

Published

Specific approval conditions: examples of when a condition cannot be applied to a tax representative

Published

Specific approval conditions: examples of AWRS conditions

Published

Specific approval conditions: examples of when a condition cannot be applied to an AWRS approved business

Published

Specific approval conditions: Alcohol Wholesaler's Registration Scheme (AWRS)

Published

Specific approval conditions: examples of RCI conditions

Table inserted showing examples of RCI conditions

5 October 2018 published amendments

Excise Movement and Control System: introduction

References to the EU amended to UK due to Brexit

2 August 2018 published amendments

Excise Duty Drawback: introduction

CITEX deleted and replaced with ISBC

16 April 2018 published amendments

Registration and approval: issuing revocation notices for warehouse approvals

Set publishing status to "unpublished" as text is now available in HMAG 31600

16 March 2018 published amendments

Revocation of approval: conditions during period of notice prior to the actual revocation date

Note added to reflect that the reference and link to Conditions guidance will be added when this revised guidance is published

Revocation of approval: powers to revoke an approval

Grammar errors corrected

Revocation of approval: revocation due to a lack of credibility or viability

Reformatted to allow for bullet points

Revocation of approval: minded to revoke letters

Grammar error corrected

15 March 2018 published amendments

Revocation of approval: contents

Replaced a single page with a sub contents page to introduce revised revocation guidance pages HMAG31605 to HMAG31680

Revocation of approval: detail required in a letter notifying a period of notice

Publishing time amended