HMOWTR1010 - Background: Scope of this guidance

This guide provides operational guidance for the assurance of the following types ofrevenue trader:

  • Registered Owners of duty suspended excise goods;
  • Duty Representatives;
  • Transporters of duty suspended excise goods; and
  • Supply chain traders.

It is not exhaustive, but provides a foundation for good assurance practice.

You should also read Notice 197,