HMOWTR1040 - What are revenue traders?

The definition of a revenue trader is given in CEMA 1979 Section 1(1):

‘“revenue trader” means

(a) any person carrying on a trade or business subject to any of the revenue trade provisions of the customs and excise Acts [or which consists of or includes–

(i) the buying, selling, importation, exportation, dealing in or handling of any goods of a class or description which is subject to a duty of excise (whether or not duty is chargeable on the goods); . . .

whether or not that trade or business is an excise licence trade[; and

(b) any person who is a wholesaler or an occupier of an excise warehouse (so far as not included in paragraph (a) above),’ and includes a registered club];

The revenue traders listed in HMOWTR1010 are subject toall revenue trader conditions and requirements, including record keeping, assurance andsanctions.