HMOWTR7020 - Duty points: Who is liable to pay if a duty point is created under WOWGR?

The person liable for the duty, when a duty point is created because the relevant goodsdeposited in a warehouse are not owned by a registered owner or covered by a dutyrepresentative, is the warehouse keeper (WOWGR Regulation 20 refers). Here, the warehousekeeper can be relieved of his liability under Regulation 20 if he abandons the goods toHMRC.

A number of persons are jointly and severally liable for the duty, when a duty pointoccurs under WOWGR Regulation 21; these include the:

• authorised warehouse keeper;
• owner of the goods immediately before the excise duty point;
• owner of the goods immediately after the duty point; and
• duty representative of the owner of the goods immediately before the excise duty point.