Excise goods held in duty suspension
Read guidance about excise goods held in duty suspension in a UK excise warehouse.
This collection brings together guidance on requirements for duty-suspended excise goods held in UK excise warehouses. This includes guidance for:
- authorised warehousekeepers
- registered owners
- duty representatives
- registered consignors
Excise warehousekeepers
You鈥檒l need to be an authorised excise warehousekeeper before you can use your premises as an excise warehouse.
Excise warehouse premises
Apply to use your premises as a:
- general storage and distributions warehouse
- trade facility warehouse for alcohol and tobacco
- motor and heating fuels warehouse
Registered consignors
Apply to operate as a registered consignor of excise goods.
Operations on goods
Operations that can be carried out on alcohol goods received and stored in bulk in an excise warehouse.
Your responsibilities
The Excise Movement and Control System
The Excise Movement and Control System (EMCS) is a computer system used to record movements of excise goods taking place within the UK and the EU.
Due diligence
Due diligence is the appropriate reasonable care you must take when entering into business relations or contracts with other companies.