How to get authorisation as an excise warehousekeeper
Authorised warehousekeepers are excise traders who are authorised to operate excise warehouses premises for the receipt, storage and dispatch of excise goods in duty suspension.
You need to apply to HMRC to be authorised as an excise warehousekeeper.
Before applying you should make sure you are aware of your obligations and the conditions that apply for approval.
You will not automatically be authorised.
How you apply for authorisation will depend on the type of warehouse you intend to operate.
For general storage and distribution or trade facility warehouses
If you want to operate a general storage warehouse, or a trade facility warehouse, you must complete the online form to apply for authorisation to be an excise warehousekeeper .
If you want to operate a motor and heating fuels warehouse, you must complete form EX61.
If you are a partnership you must also complete form EXCISE102.
Application forms must be completed and signed by a responsible person within the business, such as:
one of the partners if the business is a partnership
a director or the company secretary or an authorised signatory if the business is a corporate body
Completed forms should be returned to the Excise Processing Teams at:
You must apply at least 45 working days before the date on which you wish your authorisation to begin. This will allow us time to carry out the necessary verification and pre-approval checks, which will include a visit to your place of business.
You’ll also need approval for excise warehouse premises. Find out about applying for excise warehouse premises approval.
Your application will be vetted and subjected to background checks. We may ask for more information if these checks do not provide sufficient assurance that the business is suitable for authorisation. We’ll put your application on hold until we receive this information from you.
All applicants will receive a pre-approval visit by an HMRC officer.
This is an extract. The publication continues at the source.
Read the original at the source: https://www.gov.uk/guidance/apply-for-authorisation-as-an-excise-warehousekeeper
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