Registration and approval of excise goods held in duty suspension (Excise Notice 196)

Imported from official source

November 01, 2021 00:00

This notice explains the UK’s requirements for the warehousing of excise goods held in duty-suspension within the UK.

would like to be authorised as an excise warehousekeeper, read section 3

require premises to be approved as an excise warehouse, read section 4

would like to be approved and registered as a registered consignor, read section 7

perform operations on excise goods in an excise warehouse, read section 8

Excise Notice 197 is about the receipt into and removal from warehouse of excise goods in duty-suspension and should be read along with this notice.

As an authorised warehousekeeper or registered consignor you have obligations under the law. Failure to fulfil these obligations or observe any condition of your authorisation and approval could result in one or all of the following:

restriction of your authorisation and approval

withdrawal of authorisation and approval of some or all the sites for which you’re an authorised warehousekeeper

withdrawal of your registered consignor approval

non-renewal of your authorisation or approval for some or all the sites for which you’re an authorised warehousekeeper

non-renewal of your registered consignor approval

In addition, where there has been a breach of our regulations, any goods concerned may be liable to forfeiture, or you may be liable for the excise duty on missing goods.

2. Approvals, authorisations and registrations

You must be authorised to deal in duty-suspended goods. To be authorised as an excise warehousekeeper or registered consignor you need to contact HMRC.

We regularly review the compliance of existing authorised excise warehousekeepers and excise registered businesses and robustly challenge all new applications.

The law allows us to decide if we should:

allow an existing authorisation or approval to continue

approve and register new excise warehousekeepers

approve new and additional excise warehouse premises

approve and register registered consignors

This is an extract. The publication continues at the source.

Read the original at the source: https://www.gov.uk/guidance/registration-and-approval-of-excise-goods-held-in-duty-suspension-excise-notice-196

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Organization: HM Revenue and Customs — imported from official source
Official source: https://www.gov.uk/government/organisations/hm-revenue-customs.atom ATOM
Imported: September 28, 2026 15:00
Versions: 1 recorded
Identity: https://www.gov.uk/guidance/registration-and-approval-of-excise-goods-held-in-duty-susp...