Notice 197

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					For information only - GUIDANCE NOT TO BE APPLIED UNTIL 1 January 2011
Content for January 2011 Public Notice 197

On 1 January 2011 HMRC will issue a revised Notice 197 (Excise goods:
receipt into and removal from an excise warehouse of excise goods).

This is an advance copy of the revised notice which comes into force on
1 January 2011 and is for information only.

The contents of this notice do not come in to effect until
1 January 2011.

Foreword
This notice comes into force on 1 January 2011 and cancels and replaces
Notice 197 (April 2010).

The purpose of this January 2011 update is to provide the following:

           Information relating to the introduction of the Excise
            Movement and Control System (EMCS) Functional Stage 1
            (FS1) covering intra-UK, intra-EU and exports to non-EU
            countries procedures, which replaced paper based
            movements using the Administrative Accompanying
            Document (AAD) and form W8.

           Information relating to the introduction of registered
            consignors to move excise goods in duty suspension
            received from non-EU countries to allowable destinations.

1. Introduction
This notice explains the United Kingdom’s (UK) requirements for the movement of
excise goods in duty-suspension within the UK and the European Union (EU).

You should read this notice if you are already authorised as an excise
warehousekeeper, have approved premises, are registered as an owner or duty
representative of excise goods or are a registered consignor and would like to:

           receive duty-suspended goods into your tax warehouse (sections
            6 and 7)

           remove excise goods to home use on payment of duty (section
            11)

           move excise goods in duty-suspension from the place of release
            to free circulation to an excise warehouse or other allowable
            destination (section 9)

           remove excise duty-suspended goods to another tax warehouse
            in the UK or EU (section 12)
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            remove excise duty-suspended goods from your warehouse for
             export outside the EU (section 13)

            remove excise goods from your warehouse for a specific duty
             relieved purpose (section 16).

This notice contains our general conditions, directions and requirements, relating to
the movement of excise goods in duty-suspension in the UK. Notice 196 deals with
the authorisation of warehousekeepers, approval of premises as excise warehouses,
registration of owners of excise goods and approval of registered consignors.
Wherever we talk about owners this also includes duty representatives. For certain
trade facility warehouses additional information is contained in Notices 39, 179, 197A
and 197B which should be read in conjunction with Notice 197.

When we directly refer to the law in this notice, we will show the standard
abbreviations, for example, CEMA 79, with the full title in section 20

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

            the imposition of a financial penalty

            liability for the duty on the goods

            goods being liable to forfeiture

            restriction of your authorisation and approval or new conditions
             on your authorisation and approval

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

            cancellation of your registration as a registered owner, duty
             representative or registered consignor, or

            non-renewal of your authorisation or approval for some or all the
             sites for which you are an authorised warehousekeeper.




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2. The Excise Movement and Control System
2.1 General information
The Excise Movement and Control System (EMCS) is an electronic system for
recording and validating all movements of duty-suspended excise goods within the
EU. From the 1st January 2011 a declaration, known as an electronic administrative
document (eAD), must be raised on EMCS before the movement can start. EMCS
will provide an Administrative Reference Code (ARC) that uniquely identifies the
movement. The ARC must be noted on either a printed copy of the eAD or a
commercial document and must travel with the goods.

The EU requires all Member States to send and receive goods through EMCS by 1
January 2011. This means that from this date there should normally be no more
paper-based movements for intra-EU movements. Exceptions to this rule include:

            goods travelling under fallback arrangements when EMCS is not
             available, and

            where simplified arrangements apply.

The EMCS system or the published fallback procedures must be used for duty-
suspended movements between:

            UK excise warehouses (section 12)

            Member States (section 12)

            movements to the place where the duty-suspended goods will
             leave the territory of the EU either as a direct export from the UK
             or an indirect export via another Member State (section 13) and

            movements from a place of release to free circulation by a
             registered consignor (section 9)

Where one Member State (either consignee or consignor) considers that a product is
dutiable it must travel under EMCS procedures.

Details of how warehousekeepers can access the EMCS system are contained in
Notice 196.

For further technical details of the EMCS system please follow these links:

EMCS main page

EMCS Computerisation Project main page

EMCS Developers main page



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2.2 EMCS overview
This describes a standard movement of goods in duty-suspension between a
consignor and consignee under EMCS. In practice it covers an authorised
warehousekeeper dispatching excise goods under duty-suspension from a tax
warehouse to another tax warehouse, registered consignee or temporary registered
consignee in another Member State.

The consignor and consignee details are stored in the System of Exchange of Excise
Data (SEED) database by the respective Member State Administration (MSA).

The following flowchart shows the completion and movement of an eAD through the
EMCS system. After the consignor submits the eAD on the system, and once the
goods arrive at their intended destination, the consignee must provide a report of
receipt to the consignor notifying arrival of the goods. It does not include variations
such as change of destination, refusal to accept movements etc.




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        Consignor          Member State of dispatch           Member State of destination        Consignee


   1. Completes and
   submits eAD                    2.
                                  Validation
                                  of eAD




   4. Receives validated     3. Assigns ARC and                  4. Receives validated
   eAD                       saves                               eAD




                                                                                            5. Receives validated
                                                                                            eAD




   6. Goods dispatched                                                                      7. Goods received
                                                                                            and checked




                                                                                            8. Confirm arrival and
                                                                                            complete and submit
                                                                                            Report of Receipt




   11. Receives              10. Receives                        9. Receives Report of      10. Receives
   validated Report of       validated Report of                 Receipt for validation     validated Report of
   Receipt                   Receipt                             and saves                  Receipt




  1. Completes and submits eAD - The consignor completes and submits the eAD,
     prior to the dispatch of the goods.

  2. Validation of eAD - The eAD is validated by the system of the Member State of
     dispatch. Part of this validation process will include a SEED check. If the eAD
     is rejected (not shown in the diagram), an error message is sent to the
     consignor who must amend and re-submit the eAD with correct information.




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   3. Assigns ARC and saves - Once validated, the system of the Member State of
      dispatch assigns the ARC and saves a copy within the system.

   4. Receives validated eAD - The consignor and Member State of destination
      receive the validated eAD with the ARC from the Member State of dispatch.

   5. Receives validated eAD - The consignee receives the validated eAD from the
      Member State of destination.

   6. Goods dispatched - The goods are dispatched from the warehouse with the
      ARC reference number which must travel with the goods.

   7. Goods received and checked - The consignee receives the goods, checks the
      consignment against the eAD and makes an inventory of any excesses,
      shortages or losses.

   8. Confirms arrival and completes report of receipt - The consignee completes
      the report of receipt and submits to the Member State of destination, ensuring
      any results from 7 (above) are included.

   9. Receives report of receipt for validation and saves - The Member State of
      destination receives and validates the report of receipt against the eAD. A
      copy of the report of receipt is saved within the system. If the report of receipt
      is rejected (not shown in the diagram), an error message is sent back to the
      consignee who must amend and re-submit the report of receipt with correct
      information.

   10. Receives validated report of receipt - After validation, the report of receipt is
      sent to the consignee and Member State of dispatch by the Member State of
      destination.

   11. Receives validated report of receipt - The consignor receives the validated
      report of receipt from the Member State of dispatch. If shortages/losses have
      not been declared, the return of the report of receipt discharges the eAD.
      When the report of receipt submitted by the consignee confirms shortages or
      losses, the Member State of destination will investigate further. The
      assessment and collection of any duties will be dealt with outside EMCS.

2.3 Fallback procedures when EMCS is not available
Fallback procedures need to be applied when EMCS is not available. EMCS is not
available when you cannot access it or when you cannot submit messages on it
because of a system problem. A system problem may affect:

            all users, for example, a fault with the entire EMCS system, or

            you, for example, a fault with your hardware, software, internet
             connection etc.


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EMCS will display advisory messages when a problem concerning access or
message submission affects all users.

It is your responsibility to ensure that you have robust systems in place.

Fallback arrangements are intended to allow businesses to move excise goods
where there is a genuine system problem preventing the use of EMCS. Any misuse
of fallback procedures may result in HMRC reviewing the conditions and approvals
necessary for you to continue to trade under duty-suspension arrangements. It is
therefore in your best interests to keep sufficient evidence to show why EMCS was
not available.

In many cases the fallback procedures described in this notice will not need to be
applied. We recommend, whenever possible, that when EMCS is not available you
wait for it to become available and then submit your message in the normal way.

If you use third party software to access EMCS but this is not available, and will not
become available in time to submit your message, we recommend that you use the
HMRC EMCS Portal whenever it is practical to do so.

When EMCS is not available (or third party software is not available and it is not
practical to use the HMRC EMCS Portal), it is then that the fallback procedures within
this notice should be applied.

In cases where EMCS is not available in another Member State, the consignor or
consignee in the other Member State may also apply fallback procedures. When
EMCS becomes available in the other Member State, the consignor or consignee will
submit their message or messages on EMCS in the normal way.

If EMCS is not available:

            to complete and submit the eAD, refer to paragraph 14.1

            to change the destination of goods, refer to paragraph 14.2

            to receive the goods, refer to paragraph 14.3.

3. Simplified procedures
3.1 General information
Full details of all movements not covered by EMCS procedures can be found in
Notices 162,163, 226, 476 and Part 9 of The Excise Goods (Holding, Movement and
Duty Point) Regulations 2010. This part of the Regulations also provides for the
manual documents that must accompany the goods during the movement to the tax
warehouse in the UK and any other conditions that are applicable.

Simplified procedures allow for:-



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- in the case where a guarantee is required, the movement is accompanied by a
document prescribed by the Excise warehousing regulations (EWER 1988).

- in the case where no guarantee is required, the movement is covered by a
commercial document.

Note. Your current commercial document will be acceptable.

Simplified arrangements allowing excise goods to move, under duty suspension,
using documentation instead of the EMCS system apply where:,

    alcoholic liquors move from a UK production or processing premises to other UK
     premises, where the goods are to be processed, stored or matured, provided
     that ownership of the goods remains with the producer.

    tobacco products move to or from a UK registered tobacco factory, a registered
     store or an excise warehouse (used for the packaging, repackaging or testing of
     tobacco products) provided that:

             the tobacco products are accompanied by a document issued by the
              consignor and containing a unique reference number, the consignor’s
              name and address, the date of dispatch, the name and address of the
              consignee, the address of the place to which the tobacco product is
              consigned, a description of the tobacco product and a statement
              indicating that the tobacco product is being moved without payment of
              duty

             ownership of the tobacco product remains with its manufacturer during
              the course of the movement

             the consignee who receives the tobacco product no later than five
              business days after receipt, issues a certificate of receipt, and

             sends the certificate of receipt to the consignor of the tobacco products.

    Oils products,move between approved UK premises using W8 documentation.




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4. Information about receiving goods into
warehouse
4.1 Roles and responsibilities of warehousekeepers
Before you enter into any commercial contracts you must ensure that you are
authorised as an excise warehousekeeper and that your premises are approved to
receive the relevant excise goods. Your warehouse premises approval will show the
type of goods that can be warehoused at your premises. Where you have been
approved as either a general storage and distribution warehouse, or a trade facility
warehouse you must also comply with any requirements contained in Notice 196. As
a Motor and Heating Fuel warehouse you must also comply with any requirements
contained in Notice 179.

You receive goods when you accept them onto your premises whether you unload
them immediately or not. The excise goods are deemed to be warehoused when they
enter the area approved by HMRC. This area will be identified on the plan attached
to the warehouse approval letter.

Unless there are specific conditions attached to the approval, a warehousekeeper
may receive duty-suspended excise goods from other UK warehouses, warehouses
in other Member States and importations from outside the EU. If the warehouse
approval allows, you can also receive and store duty-paid goods.

You are responsible for the receipt of excise goods properly consigned to your
premises, including any damaged goods.

HMRC will only approve you to store UK manufactured tobacco products in a general
storage and distribution warehouse if they are intended for a duty-free purpose, for
example:

            export

            ships’ or aircraft stores

            visiting forces

            export shops

            supply to embassies within the UK.

On receiving duty-suspended goods you must also:




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             Ensure that the owner of the goods (or their duty representative)
              is entitled to deposit them in an excise warehouse. You may
              warehouse goods which arrive before you have obtained a copy
              of the owner’s (or their duty representative’s) certificate of
              registration. However, during this ‘initial period’ the owner may
              only instruct you to remove the goods to home use on payment
              of all duties. Only after you hold a copy of the owner’s
              registration certificate is this obligation relaxed. The ‘initial period’
              is a period of 72 hours, commencing from the time when goods
              are first deposited in an excise warehouse (excluding Saturday,
              Sunday, Christmas Day, Boxing Day, New Year's Day, Good
              Friday and Easter Monday)

             Place the goods in your warehouse without delay.

             Enter the goods into your stock account records ensuring that all
              goods are marked in line with your procedures agreed with
              HMRC at the time your premises were approved.

             Inspect secured vehicles on arrival to confirm that they are still
              secure (including locks and seals) and that the seal numbers are
              correct.

             Check that all consignments have arrived intact.

             Make a thorough external examination of all containers, casks
              and packages.

             Investigate any deficiencies, or any indication of interference.

             Measure all bulk receipts of alcoholic liquids for quantity and
              strength, unless HMRC has authorised you in writing to use a
              different procedure.

             Take an account of alcoholic liquids in casks, drums or cases,
              unless you are satisfied that a clear receipt for the advised
              quantity can be given.

             Discharge the movement either by providing a report of receipt
              under the EMCS system or endorsing commercial
              documentation for movements under simplified procedures.

             Adopt an appropriate system for checking bottles and strengths
              with the documentation. Check bottle labels for strength with the
              accompanying documentation and goods.

If you do not obtain a copy of the owner’s certificate of registration within the initial
period, you are liable to pay the duty on those goods. However, you may avoid the
liability for the duty by immediately abandoning the goods to HMRC. You will find the
procedure for this at section 5.

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If an owner (or duty representative) ceases to hold a registration or duty-suspended
goods are sold in warehouse to an unregistered owner, you (the warehousekeeper)
are jointly and severally liable with the last owner (or duty representative), to pay the
duty. You may avoid liability for the duty on those goods by immediately abandoning
the goods to HMRC. You will find the procedure for this at section 5.

5. Abandonment of excise goods
5.1 General information
If you, as warehousekeeper of relevant goods, wish to abandon them to HMRC (not
applicable for Mineral (Hydrocarbon) oils), you must provide the following
information:

a) warehousekeeper details:

             company name, address, phone number and contact name

             WOWGR registration number

             warehouse approval number for the warehouse where the goods
              are stored.

b) owner or duty representative details:

             company name, address and phone number

             WOWGR registration number (if applicable).

c) details of the goods:

             stock rotation number

             description of goods

             the number of cases

             quantity in bulk litres

and advise the Excise and Customs Helpline on 0845 010 9000 of your request.
They will forward this onto the relevant excise team to consider and carry out any
further enquiries as necessary. They will advise you if your request has been
accepted or will ask you to provide further information. Following this you will receive
written confirmation of the decision.

Please note that wine is not currently deemed to be relevant goods under WOWGR
(see Notice 48).




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If the request is approved, HMRC will aim to remove the goods as soon as is
practically possible. Removal is normally carried out by HMRC’s designated
contractor.

You should update your stock records to show the name of the contractor who
removed the goods.

6. Receiving goods at your warehouse
6.1 General
From 1 January 2011 the following movements to UK tax warehouses must take
place under the EMCS system:

            receipts from other UK warehouses

            receipts from EU warehouses, and

            receipts from non-EU countries dispatched in duty suspension
             from the port, airport or place of removal to free circulation by a
             registered consignor

The only exceptions are simplified procedures.

If any goods arrive without an ARC on the eAD or commercial document, or without
a fallback accompanying document (or accompanying document where simplified
arrangements apply), contact our Excise and Customs Helpline immediately and
enter the goods actually received in your records as a warehouse receipt. You should
contact the consignor and ask for a replacement eAD or fallback accompanying
document (or accompanying document where simplified arrangements apply).

You should inform the consignor that duty-suspended excise goods travelling in the
UK without the appropriate documentation are liable to forfeiture. If this procedure is
not followed you may be liable to an assessment for the duty and a financial penalty.

In your own interests you should carry out sufficient checks to confirm that all
your customers are genuine traders who are aware of their responsibilities in
respect of excise goods.




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6.2 Information on receiving goods at your warehouse
Any goods in duty-suspension are deemed to be warehoused by you when they
physically enter the approved area of your warehouse. You must take account of the
goods (count and ensure that the description of the goods is the same as on the eAD
or accompanying documentation). As EMCS does not contain any information of
whether the goods are, or have been, subject to a previous sale in warehouse that
could affect the VAT status of the goods, this information should be contained on any
commercial documents accompanying the load. If you are in any doubt over the VAT
status of the goods you should contact the dispatching warehousekeeper. A report of
receipt must be sent to the dispatching warehousekeeper advising him that the
goods have reached the receiving warehouse either by the EMCS system or in the
case of goods arriving under simplified arrangements, by endorsing and returning to
the warehouse of dispatch the copy of the manual accompanying document. This act
discharges the financial security provided to cover the movement.

You must send the report or certificate of receipt to the consignor within five days of
the goods being warehoused. If you do not, you are failing to comply with UK law and
the conditions of your authorisation and approval. In such circumstances, HMRC may
impose a financial penalty and consider revoking your authorisation and approval.

If any expected goods do not arrive at your warehouse within a reasonable time and
you do not know the reason for the delay, then you should advise the consignor and
our Excise and Customs Helpline on 0845 010 9000 immediately. You should also try
to establish what happened to the goods.

In general, the liability to pay the duty on goods which fail to reach the consignee falls
upon the person who provided the financial security for the movement.

In some circumstances you may be unable to accept goods into your warehouse, for
example, due to health and safety reasons. In such cases you may remove the
goods to non-approved premises for restacking, etc. You, as the legal consignee,
must seek HMRC’s permission from the Excise and Customs Helpline before you
take this action, and comply with any conditions we may impose. Once you have
received permission to send the goods to non-approved premises you must provide
the report of receipt. We expect you to keep a full record of the action taken and
supporting documents (for example, insurance claims). Alternatively you may use the
change of destination procedure (see paragraph 12.6).

For the security of the goods, HMRC would request that any goods that arrive at your
warehouse should be received and entered into your records as soon as possible.
However, if you are unable or unwilling to accept a load for exceptional commercial
reasons, provided the goods have not already entered the approved area of the
warehouse, you may reject the consignment. In these cases the goods are
considered to still be in transit and remain the responsibility of the consignor. The
consignor must follow the procedures within the EMCS system and complete a
change of destination request. The movement will continue to be covered by the
original movement guarantee recorded on the eAD.



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If you are in any doubt as to whether you should warehouse and account for
any goods, you should contact our Excise and Customs Helpline on 0845 010
9000.

6.3 Receipts from Registered Tobacco Premises
Receipts from Registered Tobacco Premises (RTP) may only be stored for eventual
duty-free supply purposes (see paragraph 4.1). The accompanying documents must
show the following details:

            a unique reference number

            the date of dispatch from the RTP

            name and address of RTP (consignor)

            name and address of consignee

            the address of the premises the tobacco products are consigned
             from

            description of goods

            number and type of packages

            commodity code

            net weight or number of cigarettes per package. This may be
             shown on the supporting invoice or packing list

            total net weight or total retail units

            a statement indicating that the tobacco product has been moved
             without payment of the duty.

7. Receipts of duty suspended goods under
EMCS procedures
7.1 Receiving goods under EMCS and the accompanying
documentation
For duty-suspended movements either a printed copy of the eAD or a commercial
document clearly stating the ARC must travel with the goods. The transporter should
be in possession of this document.

You will need to access the EMCS system and follow the on-line guidance to find the
ARC relating to the received goods and provide the report of receipt. You should
provide the report of receipt without delay, and in any event no later than 5 days after
the goods are received.
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If you discover a shortage or surplus of goods on receipt see paragraph 7.3.

If EMCS is not available for you to complete and submit the report of receipt, refer to
paragraph 14.3 for more information on fallback procedures.

It is your responsibility to access EMCS and ensure there are no outstanding or
current EMCS movements to your warehouse.

7.2 Receiving goods under an EMCS Fallback
Accompanying Document
If EMCS is temporarily not available in the Member State of dispatch, the consignor
may dispatch the movement to you under the cover of a ‘Fallback Accompanying
Document’.

You will be able to identify this document because it will include the statement
‘Fallback Accompanying Document for movements of excise goods under
suspension of excise duty’. The Fallback Accompanying Document will not include
an ARC (because the movement is not recorded on EMCS), but instead will show a
Local Reference Number (LRN) provided by the consignor that will uniquely identify
the movement.

As soon as EMCS becomes available again in the other Member State the consignor
will record the movement on EMCS retrospectively.

You should wait for your movement to be shown on EMCS and then provide your
report of receipt on EMCS in the normal way. You can use the LRN provided by the
consignor to identify your movement on EMCS.

The requirements to examine the goods received and count the received amounts
(for shortages and surpluses) as detailed in paragraph 7.3 apply.

7.3 Procedures to be followed for shortages and surpluses
You must receive the goods into your warehouse as soon as they arrive and take
account (count and ensure that the description of the goods is the same as on the
accompanying documentation) of the goods. It is possible that there will be
discrepancies with the goods that you receive, that goods arrive unexpectedly or that
goods arrive without an accompanying document. The information in this section
outlines our policy in this area.

You must note any discrepancies between the quantity shown on the accompanying
(electronic or paper) document and the quantity received on the report or certificate
of receipt.

If you discover a shortage on receipt you must:

            enter the goods as actually received in your records



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            record details of the shortage (including description of goods and
             amount of shortage) in the appropriate part of the report of
             receipt on the EMCS system. Send the report of receipt within
             five days.

            send a copy of the printed eAD or commercial document along
             with any supporting documentation to explain the discrepancy to
             the National Verification Centre (NVC).

Operators of Motor and Heating Fuel Warehouses should also refer to Notice 179 in
respect of bulk movements by sea.

HMRC may remit the duty in which case we will endorse the printed eAD or
commercial document containing the ARC. If we think that the loss is
chargeable with duty we will note the printed eAD or commercial document
accordingly. We will then return the printed eAD or commercial document to
you.

If you discover surpluses:

            If the surplus goods are the same as those detailed on the eAD
             or commercial document (for example, 5 additional cases of the
             same goods received) and you wish to retain the goods in duty-
             suspension you must record the receipt of the goods in your
             records and also record the excess on the report of receipt on
             EMCS.

            If the surplus goods are the same as those detailed on the eAD
             or commercial document (for example, 5 additional cases of the
             same goods received) and you do not want the surplus goods
             you should refuse the surplus goods by not taking them into your
             stock records and by recording the excess on the report of
             receipt using the ‘partial refusal’ option on EMCS. It will then be
             the consignor’s responsibility to re-direct the surplus goods to
             another destination. You must keep a full audit trail.

            If the surplus goods are different from those described on the
             eAD or commercial document, the surplus goods are no longer in
             duty-suspension as they have not moved under cover of an
             eAD. The UK excise duty for the surplus goods must be paid
             immediately with the person liable to pay the duty being the
             person holding the goods. The report or certificate of receipt
             must be completed as normal for the goods shown on the eAD.




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7.4 Receiving Whisky/Whiskey in casks from maturation
warehouses
Due to the normal losses that occur during the maturation process it is often difficult
for the receiving warehouse to calculate any losses in transit when moving casks
from warehouse to warehouse. Normally the total loss within the cask is calculated
using data from the time of filling to the time of disgorging. Only at this time can the
losses due to maturation be calculated, accepted or challenged.

7.5 Procedures to be followed when goods arrive without
documentation
If goods arrive without a printed copy of the eAD or a commercial document
containing the ARC reference and are not under the fallback procedures, you should
contact the consignor and obtain replacement documents and details of the ARC. If
the consignor is unable to supply replacement documents then the goods are not
considered to be in duty suspension as they have not travelled under cover of an
eAD or commercial document as required by the legislation. You should notify the
Excise and Customs Helpline on 0845 010 9000 immediately as the excise duty is
due.

In certain circumstances small wine producers based in other Member States are
exempt from the eAD requirements under Article 4 of Directive 2008/118. If you
receive goods from such producers without an eAD or commercial document you
must still note the receipt of the goods in your stock records.

7.6 Incorrect goods received
If the goods are not what you ordered but you take them into the approved area of
your warehouse, you must enter the goods into your stock accounts and for
movements received you must submit the report of receipt. With the agreement of
the supplier you can consign the incorrect goods back to the consignor under a new
duty suspension movement in EMCS. Alternatively, you may apply for HMRC
permission to destroy them by contacting the Excise and Customs Helpline on 0845
010 9000 .

If you do not want the goods, they should be refused using the correct procedure
within EMCS. It will then be the consignor’s responsibility to re-direct the incorrect
goods to an alternative destination.

8. Warehousing for export
You will find more information about this in Notice 207 Excise duty: Drawback.

Warehousing for export is limited to the warehousing of non-alcoholic liquor excise
goods (that is, tobacco products and mineral oils) already released to consumption
(UK duty paid) for removal to a destination outside the UK. The owner of the goods,
subject to eligibility, may be able to claim a refund of the excise duty under the excise
duty drawback scheme.
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You must not accept the qualifying goods unless they arrive with a warehousing
advice note. You must take account of the goods as you would for any other receipt.
Record any discrepancies and the stock account number on both copies of the
receipt document (the ‘warehousing advice note’), sign the certificate of receipt on
one copy and return it to the owner.

You should record in the stock account that the goods are for export only and they
must be exported within six months of receipt into the warehouse. If an owner
no longer wishes to export goods warehoused for export they must ask for our prior
permission to remove the goods for another purpose. If we agree to this request, we
will ask for repayment of the drawback from the claimant and provide a receipt. You
may wish to retain a copy of this receipt in your records.

9. Receipts from outside the EU
9.1 General information
As an authorised warehousekeeper, if you wish to hold excise goods free of all duties
you must hold both an excise warehouse and customs warehouse approval.

9.2 Registered Consignors
9.2.1 General information

A registered consignor is a natural or legal person approved by HMRC who in the
course of their business and under the conditions set by HMRC dispatches excise
goods under excise duty-suspension arrangements, upon their release to free
circulation.

Excise goods are considered to be in free circulation after the completion of all the
import declaration formalities associated with the appropriate CPC code. For
movements from the port, airport or a customs suspensive regime a CPC code within
the 07 or 68 series must be used. You will find further details of these CPC codes in
volume 3 Appendix E of the Tariff.

HMRC will be reviewing all the CPC codes within the 07 and 68 series in respect of
how the import VAT is to be declared. However, as this review will not have been
completed by 1 January 2011 registered consignors must follow the present
requirements of the CPC codes until the review has been finalised and any
amendments made.

Persons wishing to be approved and registered as a registered consignor should
refer to Notice 196.

A registered consignor may use one of two schemes to access the EMCS system.
He may purchase dedicated commercial software or use the EMCS portal provided
via the Government gateway.



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Once access to EMCS has been granted the registered consignor may start to
complete the eAD online and must complete the eAD correctly to receive an ARC.
Failure to do so will mean that the movement cannot be started. It is essential that
the Customs import entry number is included in the appropriate field on the eAD.
There are guidance notes and “help measles” on the HMRC EMCS portal to assist in
completion of the movement declaration. If EMCS is not available to complete and
submit the eAD, refer to paragraph 14.1 for information about starting the movement
using fallback procedures.

Registered consignors must ensure that a movement guarantee is provided and
recorded on the eAD. If you release the goods without a valid guarantee (or without
permission to use that guarantee), then you as the registered consignor have not
complied with your legal responsibilities and may be liable to the duty and a financial
penalty. HMRC may also revoke your approval.

Further information on movement guarantees can be found in paragraph 10.2 of this
notice and Notice 196.

9.2.2 Allowable destinations to dispatch goods

A registered consignor can, following their release to free circulation, dispatch goods
in excise duty suspension to:

              a tax warehouse in the UK or another Member State

              a registered consignee in another Member State

              a temporary registered consignee in another Member State

              a place of exit from the EU (either as a direct export from the UK
               or an indirect export via another Member State)

              an exempt consignee in another Member State

Once the EMCS system has allocated the ARC the goods may leave the port, airport or other
place of release to free circulation and travel to the destination warehouse or other allowable
destination. The movement must be accompanied by either a printed version of the eAD or
any other commercial document on which the ARC is stated.

9.2.3 Dispatch of goods from a Customs suspensive regime

If goods are to be moved from a Customs suspensive regime following release to
free circulation (for example customs warehousing) to an excise warehouse a
registered consignor must access EMCS and submit an eAD. However, if the
customs warehouse premises and the excise warehouse premises are located within
the same site under the same legal entity, EMCS and registered consignor
procedures do not apply providing the transfer of the goods from the customs
warehouse and receipt into the excise warehouse is recorded in the stock records of
both approved premises. For premises approved for co-storage where no physical
movement of the goods will occur, you must update your stock records to show the
transfer from customs to excise control.
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9.2.4 Cancellation of a movement

A registered consignor may cancel a movement for a submitted eAD in EMCS
providing the goods have not been dispatched from the place of importation or
released from a Customs suspensive regime. This will normally occur where the
registered consignor or the consignee recognises from a submitted eAD that the
delivery order is incorrect or that the order has been simply cancelled (for example
commercial reasons). If the goods have already been dispatched the cancellation
procedure cannot be used and the registered consignor must use the change of
destination procedure (see paragraph 9.2.5).

9.2.5 Change of destination

A registered consignor can change the destination of a movement within EMCS
either in the course of the movement or following receipt of a refusal or rejection
message from the consignee via EMCS. The registered consignor must access
EMCS and amend the appropriate destination fields on the eAD which includes
selecting a new consignee for delivery. Note, as a registered consignor you cannot
hold goods in duty-suspension, therefore, you can only change the destination to a
new consignee and not return them to yourself.

A destination may only be amended if the new destination is:

            a tax warehouse in the UK or another Member State

            a registered consignee in another Member State

            a temporary registered consignee in another Member State

            a place from where the goods will leave the territory of the EU, or

            a place of direct delivery in another Member State.

It is in your best interests to advise the transporter to make a note of the date and
time you advised them of the change of destination and the new consignee and or
the new place of delivery details on the printed copy of the eAD or the commercial
document containing the ARC.

When EMCS is not available to complete and submit the Change of Destination
message, refer to paragraph 14.2 for information about changing the destination
using fallback procedures.

9.2.6 Shortages during a duty suspended movement

HMRC will charge duty on transit deficiencies unless you can prove that the
deficiency was due to an accident or natural causes. Liability for the duty during the
course of a removal rests with the person who provides the security for the
movement. Any other person who participated in the irregularity and who was aware,
or should reasonably have been aware, that it was an irregularity, is jointly and
severally liable to pay the duty with the person who provided the movement
guarantee.
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HMRC may remit the duty providing you:

             can prove that the loss is accidental or due to natural causes

             follow all the conditions and procedures set out in this notice

             have followed other written directions from HMRC.

9.2.7 Discharge of a movement

The movement is discharged when you as the registered consignor have received a
report of receipt via EMCS. Please see section 13 for discharging movements of
goods removed for export outside the EU.

The receiving warehousekeeper must send a report of receipt via EMCS to you
within 5 days of receipt of the goods.

Dispatching registered consignors must:

             ensure that they access EMCS regularly and check that they
              have received the report of receipt

             check the report of receipt for any discrepancies

             record it in their records accordingly.

If you have not received a certificate of receipt within 5 days you must inform us in
writing.

In cases where EMCS is not available in another Member State, you may receive a
Fallback Report of Receipt from the consignee in the other Member State (this
document will be sent through the authorities of the Member States concerned).
Where you receive a Fallback Report of Receipt, you should check EMCS to
establish if the electronic Report of Receipt message has already been submitted. If
the Report of Receipt

             has been submitted on EMCS, the Fallback Report of Receipt can be
              discarded

             has not been submitted on EMCS, the consignee will submit this
              message to discharge the movement when EMCS becomes available
              in the other Member State (you should retain the Fallback Report of
              Receipt until the EMCS Report of Receipt is received).

9.2.8 Irregularities

If you become aware that goods dispatched by you have not arrived at their
destination, you must contact the Excise and Customs Helpline on 0845 010 9000
immediately. You must also try to establish what happened to the goods.



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Where you fulfil your legal responsibilities in respect of goods removed under cover
of an eAD and an irregularity occurs during the movement, if you did not provide the
security for the movement and are not responsible for the goods reaching an excise
duty point, you are not liable to pay the duty due.

In general, the liability to pay the duty on goods which fail to reach the
consignee falls upon the person who provided the movement guarantee.

The rate of duty which applies will depend upon the Member State in which the loss
occurred, was detected or was deemed to have occurred.

If the consignee retains any surpluses then they take on the duty liability for such
goods. They should note the details of surpluses on the report of receipt. You should
check your stock and ensure that you make any adjustments to your stock records.

9.3 VI forms
The VI 1 form must accompany wine consignments from outside the EU.
Responsibility for completion rests with the consignor and the authorised agency in
the country of origin.

The VI 2 form is used when non-EU consignments are split for sending to different
destinations. You can obtain form VI 2 from the Excise and Customs Helpline. Once
the VI 2 form is completed it should be retained and presented to visiting HMRC
officers to endorse and stamp the form.

The Wine Standards Branch (WSB), which is part of the Food Standards Agency,
publishes a ‘Brief introduction to the Common Agricultural Policy Wine Regulations of
the European Community (EC)’, setting out requirements for documentation,
composition, description and presentation.

The contact details for the WSB can be found at the end of this notice.

10. General information on removal of goods
from your warehouse
10.1 General
You may remove goods from an excise warehouse for:

            Home use on payment of duty (sometimes referred to as
             ‘released for consumption’) .However, you cannot remove UK
             manufactured tobacco for home use (see Notice 476 Tobacco
             products duty)

            Dispatch under duty-suspension to other approved UK
             warehouses, including those on the Isle of Man

            Dispatch under duty-suspension to other EU Member States

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            Export to non-EU countries destinations in duty-suspension

            Entitled miscellaneous removals.

This list is not exhaustive. You should contact HMRC before removing goods from
the warehouse for any other purpose unless we make a specific reference to that
purpose in this notice or in your approval.

You must observe certain rules before delivery:

            Prepare the appropriate documentation. As EMCS does not
             contain any information of whether the goods have been subject
             to a previous sale in warehouse that could affect the VAT status
             of the goods, this information should be contained on any
             commercial documents accompanying the load.

            Unless HMRC has agreed otherwise, take account of the goods
             to be removed and carry out any necessary examination.

            Write the goods out of your stock account.

            Ensure that duty is paid or accounted for on removals for home
             use.

            Ensure that a valid movement guarantee is provided and
             recorded on the eAD for all movements in duty-suspension.
             Operators of Motor and Heating Fuels Warehouses should read
             Notice 179 Motor & heating fuels: General information and
             accounting for Excise Duty & VAT for bulk movements by sea
             and pipeline.

            Make sure that you supervise and check the removal is accurate
             before the goods leave the warehouse.

In your own interests you should carry out sufficient checks to confirm that all
your customers are genuine traders who are aware of their responsibilities in
respect of excise goods.

You must individually record all removals for stock return purposes and keep a
schedule of different types of removals.

HMRC may restrict removals from your warehouse. For example, restrictions may be
placed on the removal of tobacco products to home use in the run up to the
Chancellor’s Budget. If you remove tobacco to home use in the period from 1
January (any year), you should obtain a copy of Notice 85C Anti-forestalling
restrictions: Cigarettes, a new edition of which will be issued each time restrictions
are applied.




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If HMRC has restricted your approval to specific types of removals (for example,
repacking operations and returning the goods to the original supplying warehouse),
you may ask to remove goods for a different purpose, such as exports, by asking for
a variation to your approval. The procedure for obtaining a variation is detailed in
Notice 196. HMRC will consider such requests. If you remove goods for purposes
other than those in your approval, we may revoke your approval.

Businesses may apply for certificates of age for spirits to confirm the age of product
exported to overseas markets. Certificates are issued by HMRC where the age of UK
manufactured product may be verified by checking supporting documentation. You
should contact the Excise and Customs Helpline on 0845 010 9000 for further
information.

All warehouses approved to store UK produced whisky or whiskey must complete an
annual return Form W1A. You as warehousekeeper must provide details of the stock
in warehouse at 31 December and information of movements made during the
preceding year. HMRC will issue this form to you together with completion
instructions.

10.2 Financial security for duty-suspended movements
All duty-suspended movements from an excise warehouse or from premises
approved as both a customs warehouse and an excise warehouse must be covered
by financial security. Operators of Motor and Heating Fuels warehouses should make
particular reference to Notice 179 Motor & heating fuels: General information and
accounting for Excise Duty & VAT in regard to movements by sea and pipeline.

Authorised warehousekeepers must ensure that financial security for the movement
is in place prior to removal of the goods from their warehouse.

Movement security may only be provided by:

            warehousekeepers of dispatch

            the last owner of the goods whilst warehoused (not a duty
             representative), or

            transporters.

Note: There are different guarantee arrangements for movements started by a
registered consignor. Details are shown in Notice 196 Excise Goods:
Authorisation of warehousekeepers, approval of premises and registration of
owners.

For the purposes of this notice, the financial security is a guarantee provided by an
approved guarantor who undertakes to pay money to HMRC if an irregularity occurs,
or is deemed to occur, during a movement of excise goods in duty suspension.

A warehousekeeper, owner or transporter who wishes to apply for a movement
guarantee should contact the Financial Securities Centre (FSC).

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Guarantees are the only form of security acceptable to us. We will issue the draft
guarantee form to you when we have agreed your level of security. If you disagree
with the level of the guarantee you have the right to an independent review of our
decision.

You must ask your guarantor to complete the guarantee form and return it to the
FSC. If satisfied, we will accept the guarantee and return a signed copy to the
guarantor.

Only companies approved by us may act as guarantors. Most banks and insurance
companies have this approval, but if you wish to check a particular company please
ask the FSC.

A guarantee is valid only when the named principal has a permanent place of
business or residence in the UK.

The cost of maintaining the guarantee is a commercial arrangement between you
and the guarantor.

You should be aware that your liability as principal is not restricted to the size of the
guarantee. We can assess you for all outstanding duty arising from any irregularity
covered by your guarantee. These liabilities may be significantly greater than the size
of your guarantee.

If the owner or transporter provides the security, the warehousekeeper must hold
written confirmation from the principal confirming that the warehousekeeper may use
their guarantee.

Normally, we will base the level of the movement security on the average amount of
duty suspended on one week’s movements calculated by reference to all movements
in the previous 12 months, allowing for seasonal variations.

The minimum level of security required for movement guarantees will normally be
£20,000. However, we will assess the likely risk to the revenue in each circumstance
and will retain the right to require greater levels of security than those outlined below.
In particular, we may also ask traders to provide a guarantee which will cover the
maximum amount of duty suspended in a single movement. If we do this we will
inform you and tell you of the procedures which you must follow.

In exceptional cases, warehousekeepers or owners of excise goods who infrequently
move goods in duty suspension may apply for a movement guarantee at a level
below £20,000. Each request is considered on its own merit. The level of the
guarantee will be based on the total amount of duty on the goods moving in duty-
suspension.

We set the following levels:

 Potential duty on an average week’s movements                  Level of security

 <£1m                                                           25% of potential duty


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 >£1m but <£25m                                                £250,000

 >£25m but <£100m                                              1% of potential duty

 >£100m                                                        £1m



For all new guarantee holders (including owners and transporters), HMRC will base
their calculations on the anticipated level of duty suspended in one average week’s
movements, subject to the requirements of the minimum level of guarantee.
Principals may apply in writing for reductions in the size of the guarantee in line with
the table below. You should send your request to FSC. Please be aware that we may
refuse to allow any request for a reduction in the level of your guarantee.

In the following circumstances we may allow reductions:

 If the principal has…        and we have…                   the level of security is
                                                             reduced…

 provided security for the    made no claim against the      by 50%
 previous two consecutive     security and no significant
 years                        irregularity has been
                              identified in respect of any
                              movements covered by
                              the security

 provided security for the    made no claim against the      by a further 50%
 previous four consecutive    security and no significant
 years                        irregularity has been          (that is 25% of the original
                              identified in respect of any   level of security)
                              movements covered by
                              the security                   Normally subject to a
                                                             minimum level of
                                                             £20,000



Where we are obliged to make a claim against a reduced level of security, we will
issue a ‘notice of withdrawal’ to the guarantor and principal. The level of cover
provided by any replacement guarantee will revert to at least 100% of the amounts
shown above.

If we make a claim against a guarantee we will critically review your
warehousekeeper authorisation and premises approval and, as a result of this action,
we may impose conditions (or further conditions), ask for additional security or
revoke the authorisation or approval for all the sites which you operate.




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10.3 Keeping records of the financial guarantee
You (as the warehousekeeper) do not need to keep a record for this purpose
providing you have the following information available for each movement:

             the consignee of the goods

             the reference number of the removal document

             the date of removal

             description of the goods, and

             the quantity of the goods.

Transporters and owners must make sure that their records comply with this
requirement.

10.4 Additional information on financial security
10.4.1 Changes of principal in transit

The principal assumes liability for the whole of the movement and this liability is not
discharged until the dispatching warehouse or registered consignor receives a
satisfactory report or certificate of receipt.

10.4.2 Joint movement and premises guarantees

Where your security covers premises and movements, you must calculate each
element separately and then add them together to obtain a total figure. Please refer
to Notice 196 Excise Goods: Authorisation of warehousekeepers, approval of
premises and registration of owners for guidance on premises guarantees.

10.4.3 Subsidiary or associated companies

A guarantee may be taken out in the name of a parent company which also provides
cover for subsidiary or associated companies. In such circumstances, all the
companies covered must be listed in an annex to the guarantee. Where this option is
exercised, the month-end stockholding of all the premises owned by all the
companies and all the movements for which the companies provide security must be
included when calculating the size of the guarantee.

Multi-site security of premises gives commercial benefits in terms of the overall level
of security required, but it carries additional risks in that one significant irregularity on
the part of any of the companies would result in the loss to the entire group of any
reductions granted, or could mean the cancellation of your entire guarantee.




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10.5 Checking the validity of guarantees
It is the warehousekeepers’ responsibility to ensure that the guarantee for the
movement is given by one of the persons listed in paragraph 10.2 of this notice. You
should confirm that the guarantee is given by one of these persons before you
complete the appropriate section of the eAD in EMCS. If you are not certain that the
guarantee details given to you for the movement are valid, you should make
enquiries of the owner or transporter to satisfy yourself that the guarantee given is
appropriate for that movement. If you are not satisfied you should not accept the
guarantee.

If you wish to check whether a guarantee is valid then you should contact the NVC
and provide them with:

            the principal’s name

            the amount of duty suspended on the movement, and

            the reference number of the guarantee.

The NVC will tell you if the guarantee is valid and will keep a record of your request.
If you make a written request, then the NVC can make this record available to you.
We may not disclose any further information.

It is in warehousekeepers’ own interests that goods should not be released
without a valid guarantee recorded on the eAD. If you do release the goods
without a valid guarantee (or without permission to use that guarantee), then
you as the warehousekeeper have not complied with your legal responsibilities
and may be liable for the duty.

10.6 Review of security levels
If your trading pattern changes and you need to increase or decrease the level of
guarantee you should write to the FSC. You must keep a record of this check.

We will also carry out checks to make sure that your level of security is satisfactory
and may ask for additional security as a condition of your approval if:

            your trading pattern changes, or

            we have identified weaknesses in your system and we have
             decided that you must give us additional financial security.

10.7 Claims against movement guarantees
We will only claim against the guarantee if you (the person who provided the
guarantee) or the person considered to have a joint and several liability has failed to
pay the assessment within 45 days.



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If the guarantee covers both premises and movements we will still claim against the
guarantee - claims will not be restricted to either premises or movements.

If we make a claim against the guarantee, we will ask the guarantor for payment.

You should note that:

            the ‘evergreen’ facility of the guarantee allows automatic
             restitution of the original level of security where, following the
             submission of a claim, neither party exercises the right to
             withdraw

            this will affect any ‘established trader’ discount

            the level of your guarantee does not limit the liability of the debt.

If, following the claim against the guarantee, the guarantor gives HMRC 30 days
notice of withdrawal from the guarantee we will require you to lodge a new
movement guarantee with us.

If we decide to lapse your guarantee the FSC will give your guarantor 30 days notice
of withdrawal.

You will find information about excise assessments in Notice 208 Excise
assessments.

11. Removal to home use by duty payment
(release for consumption)
11.1 General
You can only remove excise goods on payment of duty from your warehouse within
the conditions set out in your approval. You must take all the necessary steps to pay
the duty accurately and by the due dates. Failure to do so may result in prosecution
or a financial penalty and could lead to restriction or withdrawal of your
warehousekeeper authorisation.

Duty is due when the excise goods are removed for home use from a warehouse or
are otherwise made available for consumption. For examples of how to calculate
excise duty on alcohol and alcoholic beverages removed from an excise warehouse,
please see section 19.

The warehousekeeper must ensure that the duty has been paid or accounted for
prior to removal from the warehouse to home use.

Warehousekeepers may pay duty by cash (or equivalent) or duty deferment.

Operators of Motor and Heating Fuels Warehouses should read Notice 179 Motor &
heating fuels: General information and accounting for Excise Duty & VAT for
additional information.
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11.2 Documentation
The systems, procedures and records to be kept and prepared when removing
excise goods to home use will have been agreed at the time your approval and
authorisation was granted. You must follow these procedures without exception.
Before you remove goods to home use you must use the appropriate payment
warrant documentation. This may be completed manually or online using either our
online warrant or XML service.

When payment is made by cash or equivalent the warrants are:

            W5 for the removal of alcohol goods

            W6 for the removal of tobacco products

            W50 for the immediate payment of excise duty including Mineral
             (Hydrocarbon) Oil Duty.

When you are approved to defer payment of the excise duty and wish to account for
the duty using the deferment process, the warrants are:

            W5D for the removal of alcohol goods

            W6D for the removal of tobacco products

            HO10 for the removal of mineral (hydrocarbon) oils.

However, if you are approved for a scheduling arrangement then you should submit
the appropriate warrant (either the W5D or W6D) and schedules in accordance with
the scheduling agreement. Further details are available in paragraph 11.5.

Paper warrants should be sent by post to the National Warrant Processing Unit
(NWPU). Each warrant must contain a Consecutive Reference Number (CRN). The
CRN can consist of up to seven numbers with no other characters or spaces
included, and the same CRN must not be used twice in one month. If you submit a
paper warrant and your CRN contains more than seven numbers or is duplicated, it
will be rejected and we will return it to you. You will then need to amend your CRN
and resubmit the warrant. The online system will not let you input more than seven
numbers.

We strongly advise that you do not remove any goods until you are certain
your warrant has been accepted.

The ‘Notes on Completion’ that accompany the ‘W’ forms state that you should
number your warrants consecutively in an annual series, starting from your first stock
accounting period in the year, for example, during stock period 1, number 1/1,1/2,1/3
and so on, during stock period 2, number 2/1, 2/2, 2/3 and so on.

Because our computer system will only accept numerical characters, you should not
use any other characters or spaces including ‘/’.

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For example: 1/12345 should now be entered as 112345.

You should also use a separate, unique numbering sequence for each warehouse
you operate.

Copies of all forms and the notes to assist completion are available on the HMRC
website.

11.3 Payment
If you are not approved to use deferment arrangements, as a warehousekeeper you
must take the following steps before removing goods from your warehouse. You, or
the owner, must:

            complete cash remittance advice: W5 (for alcohol products), W6
             (for tobacco products), or W50 (for oils) for the removal

            submit the W5, W6 or W50 to the NWPU together with your
             remittance

            ensure you hold the copy W5, W6 or W50, certified as duty-paid
             by the NWPU, before the goods leave the warehouse.

Remittances may take the form of:

            cash

            a banker’s draft

            a cheque covered by banker’s standard guarantee (form C&E
             307)

            a cheque individually guaranteed by the bank, endorsed
             ‘guaranteed’ or ‘good’, containing the signature of the bank
             manager or other responsible bank official.

If you wish to pay by electronic transfer then you should contact the NWPU.

If you cannot present the W5/W6/W50 forms to the NWPU but you need to release
the goods, you may send these forms by fax instead. However, before you allow the
goods to leave the warehouse, you must already possess a banker’s draft or
guaranteed cheque (as defined above) made payable to ‘HM Revenue & Customs’.
This must be confirmed in your fax. The original copy of W5, W6 or W50 must be
sent, together with the draft or cheque, by first class post, with proof of postage, to
reach the NWPU by the following day.




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11.4 Deferment of excise duty
If you want to apply for approval to defer daily payment of excise duty and make
monthly direct debit payments, follow the guidance set out in Notice 101 Deferring
duty, VAT and other charges before we will approve your application, you must take
out a guarantee to cover your total monthly liabilities for the particular category of
duty or VAT concerned. If you repeatedly exceed your guarantee level or deferment
limit your duty deferment facility will be suspended and may be withdrawn. If this
happens you will be asked to make immediate cash payment and you will not be able
to remove any goods until your payment has been received by the NWPU. You can
provide supplementary guarantees to cover liabilities in periods of greater trade.

If your monthly deferrable excise duty liability on goods removed from warehouse is
more than £5 million, we may consider partial security.

For monthly duty liabilities exceeding £5 million, the percentage security required for
duty liabilities above £5 million will be 10 per cent of the amount over £5 million. The
maximum monthly duty liability taken into account when calculating the guarantee will
be capped at £50 million. This will make the maximum possible guarantee £9.5
million per month (£5m plus 10% of £45m).

We do not require additional security above £50 million.

If you wish to apply for a partial security arrangement please contact our Central
Deferment Office (CDO). You will find further details in Notice 101.

However, you may be eligible for authorisation under the Excise Payment Security
System (EPSS) to make deferred payments of excise duty without providing a
guarantee for your excise duty liabilities. Please note that this facility only relates to
removals from warehouse. It does not apply to receipts by a registered consignee
who must provide full security.

If you are making deferred payments of excise duties when excise goods (alcohol,
tobacco and mineral oils) are removed to the UK market from an excise warehouse
or upon importation, you should complete form EPSS (A) Application for
authorisation to defer payment of excise duties without a guarantee.

Once your application is received it will be considered in conjunction with our
authorisation criteria.

You may also be eligible for authorisation to make deferred payments of import VAT
without a guarantee under Simplified Import VAT Accounting (SIVA).

We issue deferment statements to duty deferment holders. If you are the duty
deferment holder, you should ensure that this statement is correct.

You should immediately contact the CDO if you find any errors on this statement.
Similarly, if any of your customers advises you that they have found any errors on
their deferment accounts, you should contact the CDO.


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You must take all the necessary steps to pay duty accurately and by the due dates. If
you fail to do this it may result in prosecution or a financial penalty, lead to restriction
or withdrawal of your warehousekeeper authorisation or withdrawal of your deferment
arrangements.

As a warehousekeeper you are liable for duty, even if you use an owner’s deferment
account. Warehousekeepers must complete the required accounting document (W5D
for alcohol products, W6D for tobacco products or HO10 for oils). The notes for
completion on the reverse explain exactly what you have to do. Only the
warehousekeeper or the owner of the goods in warehouse may defer duty on duty-
paid removals.

For all removals from your warehouse under deferred duty arrangements, you must
ensure that the NWPU receives completed W5D and W6D forms for all that day’s
removals, no later than the end of the following working day, unless HMRC has
agreed scheduling arrangements. We will confirm receipt by returning a stamped
copy of the W5D/W6D to you. However, the return of copy 2 only means that HMRC
has received the W5D/W6D. In your own interests you may wish to delay removing
the goods from your warehouse until you hold evidence that you (or the owners’)
deferment account has been debited before removing the goods from your
warehouse.

You as warehousekeeper will be liable for the duty and a financial penalty if you allow
any goods to be removed from your warehouse before the deferment account has
been debited with the duty declared on the W5D/W6D declarations.

For details relating to the submission of the HO10 please refer to Notice 179 Motor &
heating fuels: General information and accounting for Excise Duty & VAT.

11.5 Scheduling (Alcohol and Tobacco goods only)
As a warehousekeeper you may use schedules to account for excise duty when
payment is by duty deferment. You must write to the National Registration Unit
(NRU) to request your approval to be varied. You must satisfy HMRC that your
accounting system is suitable for scheduling. If we accept your request to operate a
scheduling arrangement, then we will advise you in writing. If we do not accept your
request, then you may appeal against our decision.

A schedule of removals must be submitted to the NWPU twice a month. There are
two designated periods. Period 1 runs from the 15th to the end of the calendar month.
Period 2 runs from the 1st of the next calendar month to the 14th of that second month
(the end of the normal excise duty deferment period). On the 29th of the second
month we debit the total sum from your account.

To account for duty under scheduling arrangements, for each period:

             enter on form W5D or W6D the total of all removals for each tax
              type code

           submit the return for the first period to the NWPU within 4
            working days of the end of the period
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            ensure that the accounting centre receives the return for the
             second period by the end of the following working day after the
             final day of the period.

Whenever there is a change in a rate of duty or VAT part way through a period, you
must send in two separate returns for each return you normally make (W5, W6, W5D
or W6D). One must show details of removals made before the change with the duty
calculated at the old rates and the other show details of removals made after the
change with the duty and/or VAT calculated at the new rates.

11.6 Accounting for VAT on goods removed from
warehouse on payment of duty
11.6.1 General

VAT may be due when goods are removed from warehouse on payment of duty, but
this depends on what has happened to the goods while they are in the warehouse.
This section provides information on the VAT position when goods are:

            imported from outside the EU

            acquired under duty suspension from another EU Member State

            sold whilst in a UK warehouse

            manufactured in the UK.

11.6.2 When is import VAT due?

Import VAT is the VAT due on importation. You will find more information about this
in Notice 702 Imports..

11.6.3 When is acquisition VAT due?

Excise goods acquired from another EU Member State and moved to the UK under
duty-suspension are liable to acquisition VAT, which will be due when the goods
leave the UK warehouse on payment of duty, but only in the following
circumstances:

            there has been no subsequent supply of the goods whilst in the
             UK warehouse, or

            the goods have not undergone a process that changes the
             nature of the product.

If acquired goods are sold in warehouse, or undergo a process that creates a new
product (as explained below) then that supply or process extinguishes the liability to
acquisition VAT (in these circumstances, supply VAT may be due – see paragraph
below). The same rules apply if you transfer your own excise goods under duty
suspension from another Member State to the UK.

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Acquisition VAT is calculated on the value of the goods, inclusive of excise duty.
There is more information about acquisitions in Notice 725 The Single Market..

Owners who are VAT registered in the UK declare the acquisition VAT on their VAT
return covering the period in which the goods are removed from the warehouse.
Acquisition VAT is declared as an output on the VAT return and may be treated as
input tax on the same VAT return, subject to the normal VAT rules.

When you, as the warehousekeeper, submit warehouse payment warrants
appropriate to these acquisitions, insert the words ‘ACQ VAT’ in the ‘Amount of VAT
box’. You should complete the ‘Value for VAT’ and ‘Rate of VAT’ boxes.

To support acquisition VAT declarations on the VAT return, the owner of the goods
will need to ensure the audit trail links the VAT return entry to the warrant removing
the goods to home use. How this is achieved is a matter for the warehousekeeper
and owner to agree. Although not mandatory, one way to provide this information is
to produce for each owner, each calendar month, schedules containing the following
information:

            community status of the goods

            name and address of warehousekeeper

            owner’s name, address and VAT number (must be the same
             owner when goods enter and leave the warehouse)

            stock accounts

            product description and quantity

            date removed from warehouse

            warrant number

            duty-exclusive value of the goods

            excise duty paid or deferred

            VAT (on duty-inclusive value).

You should keep schedules for your own goods and for each owner and you should
give one copy of the schedule to each before the 12th day of the month following the
month of removal and keep one copy with your own records.

If the owner of the goods is not registered for VAT in the UK, any acquisition VAT
must be accounted for on the warehouse removal warrant.




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11.6.4 Supply VAT

When goods are sold within warehouse in the UK, the supply is disregarded for VAT
purposes only if the sale is followed by another before the goods leave the
warehouse on payment of duty. This means that it is only the final sale in warehouse
that is liable to supply VAT, and this is paid by the owner of the goods on removal to
home use.

The value for VAT and the amount of VAT to be paid is included in the appropriate
sections of the warehouse removal warrants. For alcohol and tobacco these are the
W5/W5D and W6/W6D. For oils the excise duty is accounted for on the HO10 with
the supply VAT being accounted for on form VAT 908.

UK manufactured goods are only liable to supply VAT if they are sold while in
warehouse.

The VAT treatment of supplies of associated services is explained in Notice 702/10
VAT: Tax Warehousing.

11.6.5 New products through processing

A process which creates a new product (that is, the tariff classification changes)
alters the VAT liability of the goods. Any ‘supply VAT’ or ‘acquisition VAT’ due on the
original goods is no longer due. The new goods then become UK produced goods for
VAT purposes.

The following processes change the character of goods and create a new UK product
when they are performed in warehouse.

In an excise warehouse

Alcoholic liquids:

             fortifying made-wine

             fortifying wine

             mixing beer or wine with made-wine to produce made-wine

             producing beverages or foodstuffs of low alcoholic strength
              qualifying for duty relief

             rectifying and compounding spirits

             ‘rendering’ made-wine sparkling (that is aerating/carbonating
              made-wine)

             the maturation and processing of plain spirits until they can
              legally be defined as whisky

             the blending or marrying of different whiskies.

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In registered premises

Beer, wine, cider and perry:

             blending

             mixing (including making shandy and low alcohol drinks)

             dilution

             pasteurisation

             carbonation

             sterile filtration

             de-alcoholisation

             fortification

             the fermentation and processing of fresh grapes, or the must of
              fresh grapes, until they can legally be defined as wine

             rendering wine sparkling, including disgorging

             rendering cider sparkling.

In a mineral oil production warehouse

Refining processes including:

             synthesis – chemical refineries where hydrocarbon oil is
              produced as a by-product of the plant process

             oil to oil – oil refineries where crude and other feedstock is
              processed to produce a range of hydrocarbon products.

Examples of specific processes which constitute refining can be found in Notice 179
Motor & heating fuels: General information and accounting for Excise Duty & VAT.

Operators of Motor and Heating Fuel Warehouses should consult Notice 179 Motor &
heating fuels: General information and accounting for Excise Duty & VAT for further
information.

In registered tobacco premises/factory

Cigarettes:

             leaf to rag

             rag to cigarette

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            leaf to finished product

            leaf to blended and flavoured rag (prior to pressing)

            blended and flavoured rag (prior to pressing) to finished product

            leaf to filler (cigars)

            filler to cigar.

11.6.6 Deficiencies in warehoused goods – accounting for VAT

Any deficiencies of warehoused goods are treated as though they have been
removed from the warehousing regime. Where deficiencies of goods are charged
with duty, VAT not already paid on those goods is also to be charged.

Any acquisition or supply VAT on goods from another Member State which has not
been accounted for should be accounted for when deficiencies occur.

Deficiencies of home produced goods are not to be charged with VAT unless the
goods have been supplied in warehouse before the loss.

In each case, the VAT may be deducted as input tax, subject to the normal rules.

11.7 Refunds of excise duty
Unless you have overpaid excise duty in error, HMRC do not refund excise duty.
However, there are some circumstances where you may claim duty drawback. You
will find more information in Notice 207 Excise duty: Drawback..

11.8 Online service for duty warrants for alcohol and
tobacco goods
HMRC has a facility where you can submit W5 and W6 remittance warrants and W5D
and W6D duty deferment warrants online, available on the HMRC website.

This is part of a series of online electronic facilities for excise warehousekeepers
known as the Alcohol and Tobacco Warehousing Declarations (ATWD) service.

The online service:

            pre-populates standing data, including warehouse details making
             it easier to complete the form

            provides a drop down menu of the main registered owners
             storing goods in your warehouse

            automatically calculates the amount of duty due when the tax
             type is entered as well as sub-totals, the amount of VAT and the
             grand total

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            provides a comprehensive search facility including a view of
             previously submitted warrants

            will not allow the same consecutive reference number to be used
             twice

            provides an immediate on-screen acknowledgement of receipt

            avoids postal delays

            confirms the approval of deferment warrants (the equivalent of
             the certified copy 2) and will usually be sent to you within a few
             minutes rather than having to wait for HMRC to reply

            provides a 24 hour service.

11.8.1 Submitting warrants online

To use the ATWD online service you will need to register and enrol for the service via
the Government Gateway website. During the registration process you will be given a
user ID, asked to choose a password and to enter your warehouse ID and postcode.
An activation PIN will then be posted to you within 7-10 days. Once you receive the
activation PIN go to the Government Gateway website again to activate the ATWD
service.

After you have registered online and activated your account you can then submit
your warrants electronically by selecting the ATWD service from the online services
menu.

More information including the conditions of the service can be found at the Online
Services page of our website. If you have any problems enrolling at the Government
Gateway or on the HMRC website, you can also phone our e-Customer Support
Helpline on 0845 010 8500.

11.8.2 XML channel

The XML Direct Submission Service allows you as a warehousekeeper to send data
directly from your computer system to HMRC, removing the need to complete forms
on a web screen, or paper, or to re-key information.

This allows you to submit large numbers of warrants directly from your duty
management systems via XML, rather than re-keying the warrants onto an online
screen. The XML format for exchanging information between computer systems is a
stable and widely adopted technology. Please note XML does not allow us to access
or interrogate your computer system. We will only be able to receive information you
send to us, confirm receipt and pass back messages to you about invalid entries or
format errors. Further details on XML are available from the HMRC website.




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12. Removal of duty suspended goods for
intra-UK and intra-EU movements
12.1 General
From 1 January 2011 most movements from UK tax warehouses must take place
under the EMCS system . This includes:

           removals to other UK warehouses

           removals to EU warehouses, and

           removals for export to non-EU countries

Movements under fallback or simplified procedures will not be under EMCS.

Before removing goods from the warehouse to approved warehouses in the UK or
other Member States you must:

           Ensure that you are sending the goods to a tax warehouse which
            is approved to receive and store the goods. Whilst EMCS will
            validate the consignee’s excise ID and the class of goods they
            are approved to receive, the system will not verify the name and
            address of the approved warehouse. You should therefore
            contact the NVC to obtain confirmation of the receiving
            warehouse’s approval details. If you ask us to confirm whether or
            not we have approved a trader to receive and store those goods,
            we can only reply ‘yes’ or ‘no’. We cannot provide any further
            details.

           Access EMCS and complete a draft eAD. Once the eAD has
            been validated and the ARC has been allocated and received
            you may dispatch the goods from your warehouse. You must
            provide the person accompanying the goods with a printed
            version of the eAD or a hard copy of any other commercial
            document on which the ARC is stated. If EMCS is not available
            to complete and submit the eAD, refer to paragraph 14.1 for
            information about starting the movement using fallback
            procedures.

           Ensure that a movement guarantee has been provided.
            Operators of Motor and Heating Fuels warehouses should refer
            to Notice 179 Motor & heating fuels: General information and
            accounting for Excise Duty & VAT in regard to movements by
            sea and pipeline. If the movement guarantee is given by the
            owner of the goods or the transporter, you can contact the NVC
            and ask whether the details are valid.



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            If you (the warehousekeeper) are also the owner of the goods
             and have been paid or expect to be paid in cash for a sale or
             supply of duty-suspended alcohol products (i.e. spirits and
             spirits based beverages, beer, wine, made-wine, cider and perry)
             exceeding £9,000 (or equivalent in other currencies) you must
             complete form W7 Notification of cash payments, and send it
             prior to dispatch of the goods to the fax number or email
             address shown on the W7. This form must be fully completed
             in accordance with the notes on the reverse.
             It may be commercial practice for customers to pay cash in two
             or more instalments which individually are below the £9,000
             notification threshold but the total sale will exceed this amount. In
             such circumstances, you must notify HMRC on form W7 when
             the first cash payment is received.

You should not allow the goods to leave your premises until you are satisfied
that a valid guarantee is in place and recorded on the eAD.

As a dispatching warehousekeeper it is your responsibility to ensure that all the
conditions applicable to any removal from your warehouse are complied with. You
will be liable for all duties if these conditions are not complied with.

12.2 Moving excise goods
HMRC do not insist that you seal containers used for transporting cased goods, but
you may wish to do so for security reasons. In this case you should show details of
the seals on the eAD. You are responsible for ensuring that the transport you use
meets all your business needs and that the transporter complies with HMRC’s
requirements. You may be liable for the duty on any missing goods.

For casks moved by open (unsealed) transport

You must:

            dip each cask (measure and record each bung and wet dip)

            test spirits for strength

            hard bung each cask

            ensure that you separately identify all casks on dispatch
             documents with details of respective dips and strengths.

You must advise the Excise and Customs Helpline on 0845 010 9000 if you discover
any irregularities or the receiving warehousekeeper tells you about irregularities (for
example, evidence of tampering) involving goods received.

12.3 Moving under groupage contracts
If you wish to remove goods under a groupage contract, you must satisfy the
following conditions:
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             the movement takes place under a single transport contract for
              the goods

             a printed version of the eAD or other commercial document
              containing the ARC reference must always accompany the
              goods to which they relate

             the journey time stated on the eAD allows for the groupage
              process. There can be no storage at the premises where the
              consolidation takes place

             the movement is not unduly delayed by groupage

             additional commercial documentation covers the movement of
              the goods from the warehouse to the non-approved premises

             the transporter notifies the consignor of any identified losses

             if you group duty-suspended and duty-paid goods, you must
              ensure that you load the duty-paid goods before the duty-
              suspended goods.

12.4 Cancellation of a movement
A warehousekeeper may cancel a movement for a submitted eAD in EMCS providing
the goods have not been dispatched from the warehouse. This will normally occur
where the dispatching warehouse or the consignee recognises from a submitted eAD
that the delivery order is incorrect or that the order has been simply cancelled (for
example commercial reasons). If the goods have already been dispatched the
cancellation procedure cannot be used and the dispatching warehousekeeper must
use the change of destination procedure (see paragraph 12.6).

12.5 Shortages during a duty suspended movement
HMRC will charge duty on transit deficiencies unless you can prove that the
deficiency was due to an accident or natural causes. Liability for the duty during the
course of a removal rests with the person who provides the movement guarantee.
Any other person who participated in the irregularity and who was aware, or should
reasonably have been aware, that it was an irregularity, is jointly and severally liable
to pay the duty with the person who provided the movement guarantee.

We may remit the duty providing you:

             can prove that the loss is accidental or due to natural causes

             follow all the conditions and procedures set out in this notice

             have followed other written directions from us.



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12.6 Change of destination
A warehousekeeper can change the destination of a movement within EMCS either
in the course of the movement or following receipt of a refusal or rejection message
from the consignee via EMCS. The warehousekeeper must access EMCS and
amend the appropriate destination fields on the eAD which includes selecting a new
consignee for delivery. This can be the warehousekeeper himself if the goods are to
be returned to the original dispatching warehouse, in which case a report of receipt
must still be submitted (see section 7).

A destination may only be amended if the new destination is:

            a tax warehouse in the UK or another Member State

            a registered consignee in another Member State

            a temporary registered consignee in another Member State

            a place from where the goods will leave the territory of the EU, or

            a place of direct delivery in another Member State.

It is in your best interests to advise the transporter to make a note of the date and
time you advised them of the change of destination and the new consignee and or
the new place of delivery details on the printed copy of the eAD or the commercial
document containing the ARC.

When EMCS is not available to complete and submit the Change of Destination
message, refer to paragraph 14.2 for information about changing the destination
using fallback procedures.

12.7 Discharge of a movement
The movement is discharged when you have received a report of receipt via EMCS.
Please see section 13 for discharging movements of goods removed for export
outside the EU.

The receiving warehousekeeper must send a report of receipt via EMCS to you
within five days of receipt of the goods.

Dispatching warehousekeepers must:

            ensure that they access EMCS regularly and check that they
             have received the report of receipt

            check the report of receipt for any discrepancies

            record it in their records and complete the appropriate section of
             the W1 return accordingly.


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If you have not received a certificate of receipt within five days you must inform us in
writing. In practice for alcohol and tobacco products HMRC will accept notification on
your monthly W1 returns.

In cases where EMCS is not available in another Member State, you may receive a
Fallback Report of Receipt from the consignee in the other Member State (this
document will be sent through the authorities of the Member States concerned).
Where you receive a Fallback Report of Receipt, you should check EMCS to
establish if the electronic Report of Receipt message has already been submitted. If
the Report of Receipt

             has been submitted on EMCS, the Fallback Report of Receipt can be
              discarded

             has not been submitted on EMCS, the consignee will submit this
              message to discharge the movement when EMCS becomes available
              in the other Member State (you should retain the Fallback Report of
              Receipt until the EMCS Report of Receipt is received).

12.8 Alternative evidence of discharge of a movement
HMRC accepts that it may not always be possible for a report of receipt to be
returned to the warehousekeeper and we do allow alternative evidence to be
provided. However, it must be stressed that alternative evidence will only be
accepted where it can be shown that the warehousekeeper or provider of the
movement guarantee has made every reasonable effort to obtain the report of receipt
from the consignee.

Where every effort has been made, and the report of receipt is not available, we will
accept the following documents as alternative evidence to discharge the movement.
This evidence must be produced to us within four months of the start of the
movement.

The documents are:

             a receipted copy of the eAD or commercial document which
              accompanied the goods (applies to intra-UK and intra-EU
              movements)

             for intra-EU movements an official letter from the fiscal
              authorities in the consignee’s Member State confirming that the
              goods covered by the relevant eAD (with ARC quoted) have
              been received by the consignee

             for intra-UK movements alternative commercial evidence.




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In some, very exceptional, circumstances the consignor may be unable to obtain any
of the accepted forms of evidence that the goods have arrived at their intended
destination. In such cases we will consider other evidence on a case-by-case basis.
However, the person who provides the movement guarantee must be able to
demonstrate that he has tried to obtain the alternative evidence listed above. This
other evidence, as a minimum, must show not only that all the goods were received
at the consignee’s premises, but also that they were entered into the receiving
warehouse’s duty-suspended stock records.

If no report of receipt is received, we will issue an assessment to the person
providing the guarantee for the outstanding duty four months after the date of
dispatch. If necessary, we may ask the guarantor to meet any liability. You may be
entitled to reimbursement of the paid duty if you can subsequently prove that the
irregularity occurred outside the UK and that the duty was due to another Member
State and you have paid any duty due to that Member State. In such circumstances
you should contact the NVC.

12.9 Irregularities
If you become aware that goods dispatched by you have not arrived at their
destination, you must contact the Excise and Customs Helpline on 0845 010 9000
immediately. You must also try to establish what happened to the goods.

Where you fulfil your legal responsibilities in respect of goods removed under cover
of an eAD and an irregularity occurs during the movement, if you did not provide the
movement guarantee and are not responsible for the goods reaching an excise duty
point, you are not liable to pay the duty due.

In general, the liability to pay the duty on goods which fail to reach the consignee falls
upon the person who provided the movement guarantee. The guarantee may be
provided by the:

             dispatching warehousekeeper

             transporter

             owner of the goods, this is the last person who owned the goods
              in the warehouse.

The rate of duty which applies will depend upon the Member State in which the loss
occurred, was detected or was deemed to have occurred.

If the consignee retains any surpluses then they take on the duty liability for such
goods. They should note the details of surpluses on the report of receipt. You should
check your stock and ensure that you make any adjustments to your stock records.




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12.10 Early Warning System
The Early Warning System (EWS) is a system of prior notification of movement of
duty-suspended excise goods within the European Union. It enables fiscal authorities
to identify high risk movements at an early stage and so combat fraud. At the
moment, this system is not compulsory.

EWS enables dispatching warehousekeepers to give prior notification of a movement
by supplying HMRC with a copy of the relevant eAD if the consignment exceeds
minimum levels. The minimum levels are:

 CN code           Description                           Quantity

 ex 2207           non-denatured ethyl alcohol, of       20 hectolitres pure alcohol
                   alcoholic strength 80% by volume      (at 20 degrees centigrade)
                   or higher

 ex 2208           brandies, liqueurs and other          12 hectolitres volume of
                   spirits                               beverage

 2402.20           Cigarettes                            500,000 units



A copy of the eAD should be faxed to the Revenue Fraud Detection Team on 01304
664117 no later than the time at which the movement commences.

Any warehousekeeper who believes that a particular intra-EU movement of excise
goods that are below the EWS thresholds presents a higher than normal risk, is
encouraged to follow the same procedure as that which applies to movements above
the thresholds.

This notification procedure does not apply to movements within the UK.

13. Exports to non-EU countries countries
13.1 General
This section sets out your requirements when you consign duty-suspended goods
from the UK to non-EU countries destinations either directly (known as direct exports)
via a UK port or airport or indirectly (known as indirect exports) by transiting another
Member State’s territory.




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Both direct and indirect exports are duty-suspended movements from the warehouse
of dispatch in the UK to the place of exit (either in the UK or other Member State)
from the territory of the EU. HMRC will not be forwarding a report of export to the
dispatching warehousekeeper via the EMCS system. We intend to require the
warehousekeeper of dispatch to obtain commercial evidence that the goods have left
the territory of the Community and to use the information and reports from the
Customs import and export system (CHIEF) to audit this evidence held by the
warehousekeeper. Please see paragraph 13.7 for further details regarding evidence
of export.

It is important to stress that the goods are moving in excise duty-suspension and all
the legal requirements of EMCS apply. The customs export declaration procedure is
not a suspensive arrangement and is therefore separate and cannot take the place of
the requirements of the EMCS system. It is possible however that in certain
circumstances that we will set out in this Notice, the Customs export procedures will
be used to supplement the EMCS system.

If you (the warehousekeeper) are also the owner of the goods and have been paid or
expect to be paid in cash for a sale/supply of duty-suspended alcohol products (i.e.
spirits and spirits based beverages, beer, wine, made-wine, cider and perry)
exceeding £9,000 (or equivalent in other currencies) you must complete form W7
Notification of cash payments, and send it prior to dispatch of the goods to the fax
number or email address shown on the W7. This form must be fully completed in
accordance with the notes on the reverse.


It may be commercial practice for customers to pay cash in two or more instalments
which individually are below the £9,000 notification threshold but the total sale will
exceed this amount. In such circumstances, you must notify HMRC on form W7
when the first cash payment is received.

13.2 Export declaration requirements
All goods exported from the EU must be declared to HMRC before the goods are
allowed to leave the territory of the EU. Notice 275 Export procedures sets out the
policy and procedures to be used when making the export declaration. It is possible
that HMRC may wish to physically examine the goods once the declaration has been
made. You should bear this in mind when preparing the consignment.

The export declaration can be made before or at the time the goods arrive at the
place of exit from the UK or if the warehousekeeper is authorised for simplified
procedures in respect of the export declaration, using Local Clearance Procedures
(LCP). The warehousekeeper’s LCP authorisation will contain such conditions to
allow examinations at the approved premises.

It is essential that the EMCS movement and the export declaration are cross
referenced. A Customs Information Paper (CIP 10/70) has been prepared by
Customs policy, outlining the requirement to show the ARC in Box 40 of the export
declaration. This CIP is available online.

Box 40 has three fields. They are to be completed as follows:
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    Field 1. “Z” should be entered
    Field 2. “aad” should be entered (App C12 of Part 3 of the tariff refers)
    Field 3. The ARC should be entered with the exception of characters 1 and 2.
    Note: for exports started under fallback procedures, Field 3 must contain the LRN
    instead of the ARC. The LRN must be 20 characters or less. If EMCS becomes
    available before the departure message has been sent to CHIEF, Box 40 of the
    export declaration should be amended to show the truncated ARC.

In addition for indirect exports only, Box 29 of the Export declaration must be
completed. Volume 3 Part 1 of the Integrated Tariff gives details of how to complete
this Box.

The export declaration procedures may include examination of the goods at the time
they have been entered into “Customs control” for LCP traders (as stated in the
conditions of the LCP authorisation) or “arrived” at the port or airport for declarations
made at the frontier.

The requirement to discharge an export declaration made either at the frontier or
under LCP is in addition to the requirement to discharge the excise duty-suspended
movement. Notice 275 Export procedures contains details of how the export
declaration procedure is discharged.

13.3 Completing the eAD for direct and indirect exports
Before removing goods from the warehouse, you must:

             Ensure that you are sending the goods to a UK or EU port or
              airport from where they will leave the territory of the EU.

             Access EMCS, complete and submit a draft eAD as an export
              movement. When accessing EMCS via the portal, on-line
              guidance or “help measles” are available. Enter “1” in the
              message type box and Destination type Code “6” on the eAD in
              box 1a. When EMCS is not available to complete and submit the
              eAD, refer to paragraph 14.1 for information about starting the
              movement using fallback procedures.

             Box 8a MUST show the place in the UK (Customs office) where
              the export declaration was made.

             If the movement guarantee is given by the owner of the goods or
              the transporter, you should contact the NVC and ask whether the
              details given to you are valid.

             Once the eAD has been validated and an ARC allocated, you
              may remove the goods from your warehouse.

You should not allow the goods to leave your premises until you are satisfied
that a valid guarantee is in place and recorded on the accompanying
documentation.

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13.4 Exports and Change of Destination
A warehousekeeper can change the destination of a movement within EMCS either
in the course of the movement or following receipt of a refusal or rejection message
from the consignee via EMCS. The warehousekeeper must access EMCS and
amend the appropriate destination fields on the eAD which includes selecting a new
consignee for delivery. This can be the warehousekeeper himself if the goods are to
be returned to the original dispatching warehouse, in which case a report of receipt
must still be submitted (see section 7).

A destination may only be amended if the new destination is:

            a tax warehouse in the UK or another Member State

            a registered consignee in another Member State

            a temporary registered consignee in another Member State

            a place from where the goods will leave the territory of the EU, or

            a place of direct delivery in another Member State.

It is in your best interests to advise the transporter to make a note of the date and
time you advised them of the change of destination and the new consignee and or
the new place of delivery details on the printed copy of the eAD or the commercial
document containing the ARC.

When EMCS is not available to complete and submit the Change of Destination
message, refer to paragraph 14.2 for information about changing the destination
using fallback procedures.

13.5 Moving excise goods
HMRC does not insist that you seal containers or trailers used for transporting cased
goods. However, you may wish to use seals for security reasons. If you do so, you
should show details of the seals on the removal documents. You are responsible for
ensuring that the transport you use meets all your business needs and that the
transporter can, and will, comply with our requirements. You may be responsible for
the duty on any missing goods.

For bulk movements or casks moved by open (unsealed) transport you must:

            dip each cask (measure and record each bung and wet dip)

            test spirits for strength

            hard bung each cask

           ensure that you separately identify all casks on the
            accompanying documents with details of respective dips and
            strengths.
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Excise goods can move under groupage contracts if you satisfy the following
conditions:

            you must not store excise goods in unapproved premises during
             the movement

            the movement must take place under a single contract for the
             goods

            you cannot regroup full container loads

            if you group duty-suspended and duty-paid goods, you must
             ensure that you load the duty-paid goods before the duty-
             suspended goods

            you must not interfere with the goods

            you must produce the container for examination at shipment

            you must record full details of pre- and post-groupage transport
             on the accompanying paperwork

            you must notify HMRC of any losses identified at groupage.

13.6 Special procedures for Scotch Whisky
For CAP goods including Scotch Whisky, travelling through the EU to a non-EU
country of destination but not to or through an EFTA country, in addition to the eAD
you must also complete a control copy T5.

You, or your haulier or agent, must present:

            the export SAD

            the eAD, and

            the T5 (according to the usual procedure for that document)

to the UKBA at the point of export from the UK.

The UKBA may inspect the goods, retain copy 2 of the export declaration,check that
you have properly cross-referred the documents and endorse copy 3 of the export
declaration with the word EXPORT.

HMRC will return:

            the copy 3 SAD

            all copies of the eAD, and

            the original T5

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to the haulier, agent or transporter.

The goods must then move to the EU frontier and the customs office of exit from the
Community.

Under Article 59 of the Implementing Provisions of the Community Customs Code,
after the goods have been declared to the export procedure, they are considered to
be subject to ‘Customs supervision’ from the time of acceptance of the declaration
until they leave the Customs territory of the Community.

The agent, haulier or transporter must present the eAD documents and the T5
(according to the usual procedure for that document) to Customs at the point of exit.

You must advise HMRC about all outstanding eADs on your W1 return.

For CAP goods including Scotch Whisky transiting the EU and travelling to or through
an EFTA country, you may complete a Community or Common transit declaration on
the New Computerised Transit System (NCTS) procedure, in which case you must
show the status “T1” in box 1 of the Community or Common transit declaration.

You must also complete a control copy T5 (Form C1125) and present it to the office
of departure for authentication (unless you are authorised to self-authenticate the T5
as an authorised consignor). The T5 must be presented at the customs office of exit
from the Community (unless the whisky is travelling under the simplified procedures
for goods travelling by rail, sea or air, in which case the control copy T5 is not
required).

Enter the full Commodity Code in Box 33 of the T5, the total amount in litres of 100%
pure alcohol plus the total amount in litres of the product being exported in Box 41.
The quantity in litres of 100% pure alcohol in respect of each type of whisky exported
(that is, grain, blended or malt) must be detailed in Box 31 ensuring that the figures
agree with Box 41 of the transit declaration.

In the box on the reverse of the T5 marked ‘for use by Member State of departure’
enter the words, in block capitals:

CCTO UK – ‘RETURN TO HM Revenue & Customs in Aberdeen AFTER
CERTIFICATION’

13.7 Reports of export
HMRC will not be sending a report of export message to UK warehousekeepers as
proof that the goods have left the territory of the UK or EU.

Warehousekeepers of dispatch should obtain commercial evidence that the goods
have left the territory of the UK or EU. If the warehousekeeper of dispatch is not the
exporter of the goods, the exporter or the person who made the export declaration,
must provide the warehousekeeper of dispatch with commercial evidence of export in
order for the movement to be discharged. At the very least, this evidence should
detail the export declaration Master Reference Number (MRN) provided by HMRC.

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We will carry out audits of this evidence to verify that the goods have left the territory
of the EU and therefore that the movement has been correctly discharged. Where the
evidence is not available or found to be false, the person who provided the guarantee
will be liable to pay any duty due.

13.8 Shortages
HMRC will charge duty on deficiencies found during the journey, or where any goods
removed from the warehouse are not exported from the territory of the UK or EU,
where the deficiency causes an excise duty point to be created, unless you can
prove that the deficiency was due to an accident or natural causes.

The movement is considered to have ended when the goods detailed on the eAD
have physically left the territory of the UK or EU. Any irregularities within the
movement should be detailed on the commercial evidence of export held by the
dispatching warehousekeeper which is subject to audit by us. The person liable to
pay the duty at the excise duty point is the person who provided the movement
guarantee shown on the eAD. Any other person who participated in the irregularity
and who was aware, or should reasonably have been aware, that it was an
irregularity, is jointly and severally liable to pay the duty with the person who provided
the movement guarantee.

We may remit the duty providing you:

             can prove that the loss is accidental or due to natural causes

             follow all the conditions and procedures set out in this notice

             have followed other written directions from HMRC.

14. Fallback procedures when EMCS is not
available
14.1 Starting a movement using fallback procedures
Where you are dispatching goods under duty-suspension arrangements and EMCS
is not available to submit the eAD (refer to paragraph 2.3), you must use the
following fallback procedure.

Before each movement of goods leaves the warehouse you must:

             Complete the Fallback Accompanying Document in accordance
              with Commission Regulation 684/2009 using either the template
              provided by HMRC (form FAD) or a commercial equivalent.




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           Complete the ‘Notification of movement starting in fallback’
            document (using either the template provided by HMRC (form
            NoMF) or a commercial equivalent) and email it to
            emcs.helpdesk@hmrc.gsi.gov.uk to notify HMRC that you are
            dispatching goods using fallback procedures. The email subject
            title must be in the format ‘consignor Excise ID – Local
            Reference Number for the movement – FAD’, for example
            ‘GBWK123456700 – 123456AB123 – FAD’, or
            ‘GBRC123985304 – 456123789 – FAD’.

           Note: exceptionally, if email is temporarily not available, the
            ‘Notification of movement starting in fallback’ document can be
            faxed to 01255 244784. If the document is hand written you
            should complete it in capital letters using black ink.

The goods can now be dispatched. The completed Fallback Accompanying
Document must accompany the goods and you must keep a copy of this document
for your records.

Once EMCS becomes available, you must, as soon as practically possible, submit an
eAD for that consignment on EMCS. You must ensure that the information you enter
on EMCS matches the information on the Fallback Accompanying Document
(including your Local Reference Number). You must also ensure you state on EMCS
that the movement began in fallback.




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                                         Starting a movement in Fallback
                        UK Consignor                                           UK MS Authority (HMRC)
   1. Before the goods move, you must
   complete the Fallback
   Accompanying Document (meeting
   the requirements of Commission
   Regulation 684/2009 Article 8(1)
   and Annex I Table 1) using either
   the template provided by HMRC or a
   commercial equivalent




   2. Before the goods move, you        Notification of movement starting in          The 'Notification of movement
   must complete the 'Notification of   fallback email to                             starting in Fallback' template
   movement starting in Fallback'       emcs.helpdesk@hmrc.gsi.gov.uk or fax          contains the following
   template and email it to HMRC        to 01255 244784                               information:
   (second option to fax where the                                                    1) Consignor Excise ID
   internet is not available) using                                                   2) Place of Dispatch
                                        note: where notified by email, the            3) Consignee Excise ID
   either the template provided by
                                        title of the email should be in the           4) Place of Delivery
   HMRC or a commercial equivalent
                                        format:                                       5) Local Reference Number
   containing the same information
                                         'Consignor Excise ID - Local                 6) Guarantor Type Code
                                        Reference Number - FAD'                       7) Guarantor Details
                                                                                      8) Date of dispatch
                                                                                      9) Time of dispatch
   3. The goods may now move. The
                                                                                      10) Vehicle Registration Number
   Fallback Accompanying Document
                                                                                      11) For each product comprising
   must accompany the goods
                                                                                      the consignment:
                                                                                       - Excise Product Code
                                                                                       - CN Code
                                                                                       - Quantity
                                                                                       - Brand
    4. You must keep a copy of the
    Fallback Accompanying
    Document



    5. Once EMCS becomes
    available, you must submit the
    eAD on EMCS




14.2 Changing the destination of goods using fallback
procedures
Where you need to change the destination of goods and EMCS is not available to
submit the Change of Destination message (refer to paragraph 2.3), you must use
the following fallback procedure.

Before the destination of the goods is changed you must:


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             Complete the Fallback Change of Destination document in
              accordance with the requirements of Commission Regulation
              684/2009 using either the template provided by HMRC (form
              FCoD) or a commercial equivalent.

             Email the completed Fallback Change of Destination document
              to emcs.helpdesk@hmrc.gsi.gov.uk to notify HMRC that you are
              changing the destination of goods using fallback procedures. The
              email subject title must be in the format ‘consignor Excise ID –
              ARC reference (or Local Reference Number for a movement that
              began and is still moving under fallback procedures) – COD’, for
              example ‘GBWK123456700 – 10GB12345678912345678 –
              COD’, or ‘GBRC123985304 – 456123789 – COD’.

             Note: exceptionally, if email is temporarily not available, the
              Fallback Change of Destination document can be faxed to 01255
              244784. If the document is hand written you should complete it in
              capital letters using black ink.

The destination of the goods may now be amended. You must keep a copy of the
Fallback Change of Destination document.

It is in your best interests to inform the original, and if appropriate the new consignee,
of the change in delivery address. It is also in your best interests to advise the
transporter to make a note on the Fallback Accompanying Document of

             the date and time you advised them of the change of destination

             the fact that the change of destination has been notified using
              fallback procedures, and

             the new place of delivery details, and if appropriate the new
              consignee details.

If the movement requiring the change of destination has previously been submitted
on EMCS, the ARC must be quoted on the Fallback Change of Destination
document. If the movement has not been submitted on EMCS, and therefore the
goods are currently moving under fallback procedures, the same Local Reference
Number shown on the Fallback Accompanying Document must be quoted on the
Fallback Change of Destination document.

Once EMCS becomes available, you must, as soon as practically possible, submit
the Change of Destination on EMCS. You must ensure that the information you enter
on EMCS matches the information on the Fallback Change of Destination document.

If the movement began and is still taking place under fallback procedures, once
EMCS becomes available you must first submit the eAD on EMCS (showing the
original destination details) and then submit the Change of Destination message
showing the amended destination details.


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                             Change of Destination (COD) in Fallback
                   UK Consignor                                          UK MS Authority (HMRC)

   1. Before the destination is amended,
   you must complete the fallback Change    note: where an ARC is not available
   of Destination document (meeting the     because the movement began and
   requirements of Commission               is still taking place under Fallback
   Regulation 684/2009 Article 8(2) and     procedures the Local Reference
   Annex I Table 3) using either the        Number (LRN) of the movement
   template provided by HMRC or a           must be provided.
   commercial equivalent



     2. Before the destination is            Fallback Change of Destination
     amended, you must email the             document email to
     fallback Change of Destination          emcs.helpdesk@hmrc.gsi.gov.uk or
     document to HMRC (second option         fax to 01255 244784
     to fax where the internet is not
     available)                                 note: where notified by email,
                                                the title of the email should be in
                                                the format 'Consignor Excise ID -
                                                ARC reference (or LRN for a
      3. The destination of the goods           movement that began under
      may now be amended. You must              Fallback procedures) - COD'
      keep the fallback Change of
      Destination document




                                            note: where the movement began and is still
      4. Once EMCS becomes
                                            taking place under Fallback procedures, once
      available you must submit the
                                            EMCS becomes available the original destination
      Change of Destination on EMCS
                                            must be submitted on the eAD and then a further
                                            submission made on EMCS for the Change of
                                            Destination



14.3 Submitting the report of receipt under fallback
procedures
Where you need to submit a Report of Receipt and EMCS is not available (refer to
paragraph 2.3), you should wait for EMCS to become available and then provide your
report of receipt on EMCS in the normal way.




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15. Buying and selling duty-suspended goods
in warehouse
15.1 General
Owners of duty-suspended excise goods held in a warehouse may sell their goods in
duty-suspension at any time. However, the goods may only remain in duty-
suspension within the excise warehouse if the purchaser is:

             a registered owner

             a non-UK based owner who has appointed a duty representative
              to act on his behalf

             the authorised warehousekeeper

             not a revenue trader, or

             a Motor and Heating Fuel warehouse operator or owner of
              hydrocarbon oil within such a warehouse.

If the goods are sold to someone who is not entitled to hold them in duty-suspension
or where the goods were originally deposited by someone who did not need to be
registered (for example, a warehousekeeper who only holds goods in his own
warehouse) the duty on the goods immediately becomes due. The goods must be
removed to home use.

The owner of the goods at the time of the sale will be jointly and severally liable to
pay duty with:

             the warehousekeeper

             the purchaser of the goods immediately following the duty point,
              and

             any duty representative appointed by the owner or the purchaser
              of the goods.

A summary of the main duty points is contained in Notice 196 Excise Goods:
Authorisation of warehousekeepers, approval of premises and registration of
owners..

15.2 The seller’s responsibilities
It is in the seller’s interest to establish, prior to any sale, whether the purchaser is:

             a registered owner



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            an owner not established in the UK who has a duty
             representative, or

            not a revenue trader.

Prior to making any sale you (the current owner of the goods) should:

            contact the NVC and ask for confirmation of the purchaser’s
             registration

            inform the warehousekeeper that the goods are to be sold and
             give details of the purchaser’s registration.

If you fail to advise the warehousekeeper about a change of ownership of the goods,
the goods are liable to forfeiture.

15.3 The purchaser’s responsibilities
When buying warehoused goods held in duty-suspension, you should ensure that the
seller:

            is a registered owner

            has appointed a duty representative if not established in the UK

            is the authorised warehousekeeper, or

            is not a revenue trader.

If the seller is not one of the above, the duty will become due on those goods upon
the expiry of the initial period following their deposit in the warehouse (that is 72
hours after they were deposited, excluding certain specified days). This applies even
if you are a legitimate trader who has bought the goods in good faith.

Prior to making any purchase you should:

            contact the NVC and ask for confirmation of the seller’s
             registration

            inform the warehousekeeper that the goods are to be purchased
             and give details of your registration to the warehousekeeper.

16. Entitled miscellaneous removals
16.1 General
Unless your approval specifically contains conditions to the contrary, excise goods
may be removed without payment of duty for the following:

            supplies to diplomats and visiting forces within the UK
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            supplies to entitled organisations in other Member States

            supplies to HM Ships

            removal of goods as ships stores

            removals to duty-free spirit users

            delivery of spirit-based essences

            sampling in warehouse

            denaturing

            destruction.

Motor and Heating Fuel Warehouse operators should refer to Notice 179 Motor &
heating fuels: General information and accounting for Excise Duty & VAT..

16.2 Supplies to diplomats and visiting forces within the
UK
The Foreign and Commonwealth Office should endorse the reverse of form C426
when spirits or tobacco products are for removal to:

            a diplomatic mission

            a diplomat

            an international organisation

            a member of an international organisation.

The entitled person must have an official authorisation - copy 1 (blue) of form C426
(Diplomats) or the original of C185 (Forces) for the removal of the goods. You will
find more information in Notice 431 Visiting forces.

Separate procedures apply in respect of mineral oils. These are covered in the
following notices:

            duty-free deliveries from warehouse – Notice 179 Motor &
             heating fuels: General information and accounting for Excise
             Duty & VAT

            refund of excise duty to deferment holders under the netting
             arrangements – Notice 179

            refund of excise duty to persons transporting personnel or school
             children for US military forces – Notice 431 Visiting forces.


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(For procedures in respect of aviation turbine fuel (AVTUR) you should refer to
Notice 179A Aviation Turbine Fuel (Avtur)).

16.2.1 Accompanying documentation

For movements to destinations within the UK, the movement does not take place
under EMCS. You should continue to use a 3-part (commercial) removal advice note
which you must cross-refer to the authorisation (C426 or C185).

            copy 1 is for your records

            copy 2 is for the recipient

            copy 3 is the certificate of receipt for completion by the recipient.

You must include the following information on the removal document:

            name and code number of dispatching warehouse and signature
             of consignor

            warehousekeeper’s document serial number and date of removal

            consignee, official reference number and whether removed
             under diplomatic privilege or to visiting forces

            description of goods and Commodity Code Number

            stock number and rotation or other identifying marks and
             numbers.

In addition express the quantity of alcohol in litres of product at 20 degrees
centigrade to two decimal places.

In addition, for motor and heating fuels:

            the address of the premises from which the oil is removed

            the quantity of oil

            the identifying particulars of the vehicle or other means of
             transport

            the statement ’This oil has not borne excise duty’.

You must enter all goods on the removal document, and in the appropriate ‘Dip Priv’
box on the excise warehouse stock return forms, take the account correctly and write
the goods out of the stock accounts.

You should encourage diplomats to return the receipted copy. You should contact the
Excise and Customs Helpline on 0845 010 9000 if diplomats refuse to return the
receipted copy. You must ensure the return of all receipted copies for removals to
visiting forces.
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16.3 Supplies to entitled organisations in other Member
States
When supplying goods in duty-suspension to entitled international organisations,
embassies and forces located elsewhere in the EU, you must:

             obtain an order together with a fully completed exemption
              certificate (in duplicate) (in accordance with Article 5 of
              Regulation EC 31/96)

             keep the original exemption certificate for your warehouse
              records

             complete an eAD within EMCS under the normal procedures for
              an intra-EU movement of duty-suspended excise goods

             make sure the movement is covered by a valid guarantee

             attach a copy of the exemption certificate to the printed version
              of the eAD or the commercial document clearly stating the ARC

             make sure the consignee completes a report of receipt.

Each Member State decides whether or not individuals within organisations may
order goods, as well as the organisations themselves. If you have any doubt about
the authenticity of the organisation, the eligibility of the individual or the exemption
certificate, you should contact the Excise and Customs Helpline on 0845 010 9000.

16.4 Supplies to HM Ships
HMRC allows certain HM Ships (depending on their ‘readiness criteria’) to receive
food and drink free from all customs and excise duties. HMRC treats such deliveries
as exports. The point of exportation is the delivery to the ship (SI 1406/1954).

The ‘readiness status’ of any HM Ship can be obtained via the Excise and Customs
Helpline on 0845 010 9000.

Movements to HM Ships are not considered to be in duty-suspension and therefore
do not move under EMCS procedures.

You may remove goods from warehouse to fulfil orders from HM Ships by completing
commercial documentation for the removal of goods from the warehouse. A financial
security must be in place to cover the movement from the warehouse to the ship.
Details of the guarantee must be recorded on the accompanying documentation.

You will need three copies, headed to show their purpose and destination:

             copy 1 is for your own warehouse records



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             copy 2 you send to the base port control officer (tobacco
              products only)

             copy 3 is for the authorised naval officer’s signed receipt and
              return to you as warehousekeeper

You must provide the following information on the removal document:

             name and code number of dispatching warehouse and signature
              of consignor

             warehousekeeper’s document serial number and date of removal

             name and address of shipper (if not consignor) of goods

             name and category of ship

             dock or place of loading

             description of goods

             stock number and rotation or other identifying marks and
              numbers

             certificate of receipt, to include:
              – provision for recording shortages upon receipt
              – account debited (for example wardroom, mess or canteen)

             signature and rank of commanding or commissioned officer, and

             countersignature and rank of supply or commanding officer.

In addition express the quantity of alcohol in litres of product at 20 degrees
centigrade to two decimal places.

16.5 Removal of goods as ships stores
Removals from warehouse for shipment as stores on board ships or aircraft are not
considered to be in duty-suspension but supplied under relief and therefore do not
move under EMCS procedures. The ship’s Master or aircraft Commander must seek
prior authorisation from HMRC to load new stores onto his vessel or aircraft. This
authorisation is granted on form C945. You should ask to see a copy of this form and
keep a photocopy for your records.

You may remove goods duty-free from a warehouse to be stores on an ‘entitled
vessel’. You will find the definition of ‘entitled vessel’ in the Glossary at the end of this
notice.




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You must complete commercial documentation for removal of goods from the
warehouse. A financial security must be in place to cover the movement from the
warehouse to the ship. Details of the guarantee must be recorded on the
accompanying documentation.

You must put the following information on the document:

            the shipper’s own reference or order number

            the name, address and code number of the warehouse

            the shipping marks and numbers

            the number and description of packages (including the number of
             bottles per case)

            the stock number and description of the goods

            the quantity of each item and total quantity removed (in litres or
             litres of alcohol, to two decimal places, for alcohol goods)

            the commodity code number

            the customs status and duty category of the goods

            the date of removal from warehouse

            the name and destination of the vessel

            the name and address of the agent at port of shipment.

You will need four copies headed to show their purpose and destination:

            copy 1 is for delivery to Customs at the port (if required) where
             the vessel is before you place any goods on board

            copy 2 is for the master’s signed receipt.

            copy 3 is for the ship to keep for customs purposes

            copy 4 is for your warehouse records.

16.6 Removals to duty-free spirit users
Movements to duty-free users are not considered to be in duty-suspension as they
are relieved from duty and therefore do not move under EMCS procedures.

Before allowing any removals, you must obtain a copy of the denaturer’s licence, or
the relevant duty-free user’s statement. You will find more information about this in
Notice 47 Duty free spirits: use in manufacture or for medical or scientific purpose.


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You must:

            retain a photocopy of each denaturer’s licence, or the relevant
             duty-free user’s statement

            insert details of all removals on the appropriate schedule for the
             type of goods and stock accounting period

            take the account correctly and write the goods out of the stock
             account

            monitor the return of certificates of receipt and retain them in
             your records

            send timely reminders for outstanding certificates of receipt and
             notify HMRC promptly if difficulties arise.

You must put the following information on the delivery document:

            name and code number of dispatching warehouse

            warehousekeeper’s document serial number and date

            name and address of consignee and whether removed for
             denaturing, manufacture, medical/scientific research or teaching

            description of spirits

            stock number and rotation or other identifying marks and
             numbers

            numbers and description of packages (including content or
             number of bottles per case and litres of alcohol per case to two
             decimal places) and total litres of alcohol to two decimal places

            strength and obscuration (if any)

            description of transporting vehicle or vehicles

            identifying numbers and types of seals

            name, address and VAT registration number of the proprietor
             and, in the case of UK-produced goods, whether there has been
             a supply in warehouse

            provision for certificates of receipt.

Details must also include information about the customs status of the goods. HMRC
may permit some of these uses under Notice 237 Processing under Customs Control
(PCC) but for others you must pay the customs duty, unless there is a specific
customs duty relief.
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You must refuse delivery if you do not possess a photocopy of the denaturer’s
approval or the order does not contain the statement referred to in Notice 47.

16.7 Delivery of spirit-based essences
Spirit-based flavourings and essences classified under CN Code 3302 (such as
flavourings and essences for soft drinks) are exempt from excise duty. You will find
more information about this in Notice 41 Alcoholic ingredient reliefs..

16.8 Sampling in warehouse
Duty-free samples may be taken if you intend to use them for analysis or scientific
research purposes. Motor and Heating Fuel Warehouse operators should refer to
Notice 179 Motor & heating fuels: General information and accounting for Excise
Duty & VAT..

You must take duty-paid trade samples if you intend to use them for commercial or
promotional purposes. You must remove them from warehouse as a normal delivery
to home use. You must account for duty and VAT (including customs duty, if
appropriate) on such removals.

You should keep a full audit trail showing the collection, storage, use and disposal of
all duty-free samples. When you send samples to recipients in other Member States,
keep the evidence of the exportation (for example, postal receipts) with the request to
sample.

The warehousekeeper, or the owner, may examine goods in warehouse. You may
draw small quantities from cask or vat for ‘nosing’, so long as you return the samples
to their original containers without delay.

The warehousekeeper or the owner may draw and remove samples from warehouse
at any time without paying duty for:

            quality control checks, including analysis and organoleptic
             appreciation (this does not cover ‘wine-tasting’ where the wine is
             actually consumed)

            reference purposes

            scientific research or testing

but not for consumption. You must pay duty on any samples which are used for
tasting purposes, where the sample is actually consumed.

You must record all removals for sampling purposes in your stock account.
Warehousekeeper and owner records must include the following details:

            an identification of each sample

            the size and strength of the sample

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            the date and reason for drawing

            the place where you hold the used sample for reference.

You must label duty-free samples. The label must bear details which we can cross-
check to your records. The size of each sample must be the smallest needed for the
particular use. We cannot, for example, accept lack of containers of a suitable size as
a reason for drawing samples which are larger than necessary.

Environmental health officers or any other recognised official body may take
samples. The recognised official must give an undertaking that they will ultimately
destroy the goods.

Owners (or persons they authorise) must submit to HMRC via the warehousekeeper
a signed declaration and undertaking as follows:

‘I declare that any samples taken of goods for which I am the owner will be no more
than required for the approved purpose. I undertake that so long as duty has not
been paid or accounted for on the samples they will not be used for any other
purpose or sold. I further undertake that any unused sample or part of a sample
taken will be returned to the warehouse or destroyed or I will pay the duty thereon.’

If you take duty-free samples for eligible purposes and use them at your own
premises, there is no VAT liability. You must analyse the goods to destruction or
dispose of them using an acceptable method. Samples removed for eligible purposes
and supplied to customers free of charge have no VAT liability.

HMRC normally allow only one sample of a suitable size for a particular use.
However, if you have a real and justifiable need for two or more identical samples (for
example, for use at two or more places) you should make a separate note of the
facts in your records. You must take any other samples on a duty-paid basis.

You may return to stock or destroy any samples or remnants which have not left the
warehouse. If you remove samples from warehouse, then you must ensure that you
either return the samples to the warehouse or destroy them. If you are destroying
samples held at a remote site (for example, a laboratory) you must write to the
Excise and Customs Helpline on 0845 010 9000 giving notice.

You must pay duty on samples which you have not disposed of properly.

16.9 Destructions
Provided that you follow the procedures detailed below, warehoused alcohol and
tobacco goods may be destroyed without having to pay the duty. Motor and Heating
Fuel Warehouse operators should read Notice 179 Motor & heating fuels: General
information and accounting for Excise Duty & VAT. If someone else carries out the
destruction on your behalf, you remain responsible for ensuring that all our
procedures are complied with.

We may grant permission if:

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            the goods are damaged

            the goods are surplus after operations

            the goods are refuse

            the goods are in a non-marketable condition

            the potential duty exceeds the value of the goods.

You must give HMRC at least two days notice if you wish to destroy goods in your
approved premises or five days notice if you wish to destroy the goods outside your
approved premises. Notifications should be sent by email to
niualcohol@hmrc.gsi.gov.uk or by fax to 0141 555 3545.

‘Days’ excludes Saturdays, Sundays and bank holidays.

You should be aware that any notice to HMRC about destruction does not lessen
your responsibilities under anti-pollution laws.

You must tell us:

            why you wish to destroy the goods

            the description and quantity of the goods

            the potential amount of duty involved

            the date, time and place of the proposed destruction

            the method of destruction.

If HMRC decides that the proposed method of destruction is not satisfactory we will
tell you in writing. If you decide to continue with the destruction by another method
which is acceptable to HMRC, you must give us a further two days notice if you wish
to destroy goods in your approved premises, or five days notice if you wish to
destroy the goods outside your approved premises.

As all local authority approved destruction sites will not be authorised to receive duty-
suspended goods HMRC’s policy for off-warehouse destructions only is to treat the
destruction site as a temporary extension to the warehouse approved area. This has
the effect of the destruction being deemed to take place in warehouse.

We require you as the warehousekeeper, via your commercial and local authority site
records, to provide evidence that the goods have been destroyed in accordance with
the notice given. Any discrepancies will be treated as a loss in warehouse.




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16.10 Denaturing
Warehoused alcohol and tobacco may be denatured without having to pay the duty
providing that the potential duty exceeds the value of the goods and you follow the
procedures below.

If someone else carries out the denaturing on your behalf, you remain responsible for
ensuring that you comply with all HMRC procedures.

You may not denature spirits or goods which are liable to customs duty if the duty
has not been paid.

HMRC may grant permission if the goods are:

            damaged

            surplus after operations

            refuse

            in a non-marketable condition.

For tobacco goods it is in your own interests that you advise the Excise and Customs
Helpline on 0845 010 9000 of your proposals and obtain prior agreement before
carrying out the denaturing. In particular, you will have to ensure that any fiscal mark
is obliterated or destroyed.

You should be aware that our agreement to a proposed method of denaturing does
not lessen your responsibilities under anti-pollution laws.

You must give us at least two days notice if you wish to denature the goods in your
approved premises or five days notice if you wish to denature the goods at premises
other than your approved premises.

‘Days’ excludes Saturdays, Sundays and bank holidays.

You should be aware that any notice to HMRC about a denaturing does not lessen
your responsibilities under anti-pollution laws.

You must tell us:

            why you wish to denature the goods

            the description and quantity of the goods

            the potential amount of duty involved

            the date, time and place of the proposed denaturing

            the method of denaturing


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             the purpose to which you will put the denatured product.

If we decide that your proposed method of denaturing is not satisfactory we will tell
you in writing. If you decide to continue with the denaturing by another method which
is acceptable to us, you must give a further two days notice if you wish to denature
goods in your approved premises or five days notice if you wish to denature the
goods outside your approved premises.

‘Days’ excludes Saturdays, Sundays and bank holidays.

Duty-paid goods can be denatured, however, if you wish to claim drawback, you
must follow the directions set out in Notice 207.

17. Distance selling
17.1 General information
Distance selling takes place from duty-paid stock and is when you sell excise goods
in one Member State to a private individual in another Member State. As the vendor
you are responsible, directly or indirectly, for delivery of the goods. Distance selling
includes internet and telephone sales by mail order and transport by couriers or
parcel companies.

As the vendor you are liable to pay the excise duty of the Member State of
destination at the time of delivery. This duty must be guaranteed to the satisfaction of
the fiscal authority of destination before you dispatch the goods.

You may be required by the Member State of destination to appoint a tax
representative in the Member State of destination to provide the guarantee and pay
the duty on your behalf.

In the context of distance selling, the tax representative acts on behalf of the vendor
located in another Member State. The tax representative assumes the legal
responsibility to account for and pay the full amount of duty and VAT due on goods
sent by the vendor.

Tax representatives must be authorised by the vendor and approved by the fiscal
authority of the Member State of destination.

There is no requirement for any official documentation to accompany goods moving
under distance selling arrangements. However, it is advisable that commercial
documentation accompanies the consignment showing details of the tax
representative in the Member State of destination who is to account for the duty.

If you wish to find out about distance sales and the requirements for tax
representatives in other Member States, you should contact the relevant fiscal
authority. The relevant embassy or consulate in the UK may be able to provide
further details. You may find it helpful to quote Council Directive 2008/118/EC Article
36.


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18. Electronic Administrative Document
Commission Regulation 684/2009 <<LINK>> details the structure and content of electronic
messages exchanged through the EMCS system and includes the information required in the
relevant fields of the eAD, report of receipt and change of destination declarations.

19. Calculation of excise duty
19.1 How do I calculate the excise duty due on alcohol and
alcoholic beverages removed from an excise warehouse?
Unless HMRC has permitted the use of an alternative methodology that does not
disadvantage the revenue, you must work out each constituent stage of the
calculation process to a minimum of four decimal places.

In order to complete the remittance advice W5/W5D, truncate the quantity of alcohol
established at the end of the calculation process to two decimal places.

The amount of duty due is to be truncated to two decimal places.

Please see the following examples (note the duty rates used below are only
examples and current rates can be found in the Integrated Tariff):

Spirits

(a) 800 cases of vodka, each containing 6 x 70 cl x 37.5% abv

6 x .70 x 37.5% = 1.575 litres of alcohol per case
1.575 x 800 = 1260 litres of alcohol in total
1260 x duty rate of £22.64 = £28,526.40

(b) 79 cases of whisky, each containing 12 x 70 cl x 43% abv

12 x .70 x 43% = 3.612 litres of alcohol per case
3.612 x 79 = 285.348 litres of alcohol in total
285.34 x duty rate of £22.64 = £6,460.0976, truncated to £6,460.09

(c) 1209 cases of gin, each containing 12 x 1 ltr x 40% abv

12 x 1 x 40% = 4.8 litres of alcohol per case
4.8 x 1209 = 5803.2 litres of alcohol in total
5803.2 x duty rate of £22.64 = £131,384.44

(d) 357 cases of alcopops, each containing 12 x .275 ml x 5% abv

12 x .275 x 5% = 0.165 litres of alcohol per case
357 x 0.165 = 58.905 litres of alcohol in total
58.90 x duty rate of £22.64 = £1,333.496, truncated to £1,333.49

Beer
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(a) 200 x ‘6 pack’, each containing 6 x 275 ml bottles x 5% abv

6 x .275 = 1.65 litres per ‘6 pack’
200 x 1.65 = 330 litres in total
330/100 = 3.3 hectolitres in total
3.3 x 5 = 16.5 hectolitres % in total
16.5 x duty rate of £16.47 = £271.755, truncated to £271.75

(b) 327 cases, each containing 24 x 440 ml cans x 5.2% abv

24 x .440 = 10.56 litres per case
10.56 x 327 = 3453.12 litres in total
3453.12/100 = 34.5312 hectolitres in total
34.5312 x 5.2 = 179.56224 hectolitres % in total
179.56 hl% x duty rate of £16.47 = £2,957.3532, truncated to £2,957.35

(c) 84 cases, each containing 20 x 330 ml bottles x 4.7%

20 x .330 = 6.6 litres per case
6.6 x 84 = 554.4 litres in total
554.4/100 = 5.544 hectolitres in total
5.544 x 4.7 = 26.0568 hectolitres % in total
26.05 x duty rate of £16.47 = £429.0435, truncated to £429.04

Wine and made-wine

(a) 77 x 3 litre ‘box’ of still wine x 11% abv

77 x 3 = 231 litres of wine in total
231 x duty rate of £2.1402 = £494.3862, truncated to £494.38

(b) 150 cases of still wine, each containing 12 x 75 cl x13% abv

12 x 75cl = 9 litres per case
9 x 150 = 1350 litres in total
1350 x duty rate of £2.1402 = £2,889.27

(c) 60 cases of still wine, each containing 12 x 75 cl x11% abv

12 x 75 cl = 9 litres per case
9 x 60 = 540 litres in total
540 litres x duty rate of £2.1402 = £1,155.708, truncated to £1,155.70

Cider and Perry

(a) 75 packs of 15 x 440 ml cans of sparkling cider x 5.3% abv

15 x .440 = 6.6 litres per pack
6.6 x 75 = 495 litres in total
495/100 = 4.95 hectolitres in total
4.95 x duty rate of £31.83 per hectolitre = £157.5585, truncated to £157.55

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(b) 99 cases of 12 x 568 ml bottles of sparkling perry x 4.5% abv

12 x .568 = 6.816 litres per pack
6.816 x 99 = 674.784 litres in total
674.784/100 = 6.74784 hectolitres in total
6.74 x duty rate of £31.83 = £214.5342, truncated to £214.53

(c) 470 x 4 pack of 500 ml cans of sparkling cider x 6% abv

4 x .500 ml = 2 litres per pack
2 x 470 = 940 litres in total
940/100 = 9.4 hectolitres in total
9.4 x duty rate of £207.20 = £1,947.68

19.2 How should I calculate excise duty on home use removals
under scheduling arrangements?
Where you account for several removals of goods of the same tax type on a twice
monthly schedule, you should calculate the quantity of alcohol on each to four
decimal places, total the individual volumes and truncate the sum to two decimal
places before applying the duty rate.

For example, if you were to remove the following quantities of vodka (based on 6 x
70 cl x 37.5% abv = 1.575 litres of alcohol per case) to home use, you would pay
duty on 3476.02 litres of alcohol:

Date of removal              Number of cases               Total volume

1st June                     71                            111.825

2nd June                     159                           250.425

4th June                     1200                          1890.00

9th June                     522                           822.15

11th June                    70                            110.25

12th June                    185                           291.375

Total volume = 3476.025 litres of alcohol, truncated to 3476.02.

20. The Law
You will find the primary legal provisions applicable to the contents of this Notice in:
 Full Title                                                          Abbreviation

 Alcoholic Liquor Duties Act 1979                                    ALDA



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 Customs and Excise Management Act 1979                        CEMA

 Hydrocarbon Oil Duties Act 1979                               HODA

 Rehabilitation of Offenders Act 1974                          ROA

 Tobacco Products Duty Act 1979                                TPDA

 Value Added Tax Act 1994                                      VATA

You will find detailed requirements in:
 Full title                                                    Abbreviation

 The Beer Regulations 1993 (SI 1993/1228)                      The Beer Regs

 The Channel Tunnel (Alcoholic Liquor and Tobacco Products)    CTO
 Order 2003 (SI 2003/2758)

 The Cider and Perry Regulations 1989 (SI 1989/1355)           C&P

 The Denatured Alcohol Regulations 2005 (SI 2005/1524)

 The Excise Duties (Deferred Payment) Regulations 1992 (SI     EDDPR
 1992/3152)

 The Excise Duties (Goods Imported for Testing, etc.) Relief   Testing Relief
 Order 1991 (SI 1991/2089)                                     Order

 The Excise Goods (Drawback) Regulations 1995 (SI              EGDR
 1995/1046)

 The Excise Goods (Holding, Movement and Duty Point)           HMDP
 Regulations 2010 (SI 2010/593)

 The Excise Warehousing (Energy Products) Regulations 2004
 (SI 2004/2064)

 The Excise Warehousing (Etc.) Regulations 1988 (SI            EWER
 1988/809)

 The Revenue Traders (Accounts and Records) Regulations        RTR
 1992 (SI 1992/3150)

 Spirits (Rectifying, Compounding and Drawback) Regulations    SRCD
 1988 (SI 1988/1760)

 The Spirits Regulations 1991 (SI 1991/2564)                   The Spirits Regs

 The Value Added Tax Regulations 1995 (SI 1995/2518)           VATR



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 Full title                                                         Abbreviation

 The Warehousekeepers and Owners of Warehoused Goods                WOWGR
 Regulations 1999 (SI 1999/1278)

 The Wine and Made-Wine Regulations 1989 No. (SI                    W&WM
 1989/1356)


You will find the conditions which cover the warehousing of excisable goods in
Council Directive: 2008/118/EC OJ: L9, 14.01.09 (as amended) which you can obtain
from The Stationery Office.

21. Review and appeals
21.1 General procedures
When we make a decision that you can appeal against, we will tell you and offer you
a review. We will explain the decision and tell you what you need to do if you
disagree.

For example with:

             the amount of an assessment

             the issue of a financial penalty, or

             a decision specifically connected to the relevant duty.

You will usually have three options. Within 30 days you can:

             send new information or arguments to the officer you have been
              dealing with

             have your case reviewed by a different officer, or

             have your case heard by an independent tribunal.

A review will be handled by a different officer from the one who made the decision. If
you prefer to have an independent tribunal hear your case, you must write directly to
the Tribunals Service.

If you want us to review a decision, you must write to the person who issued the
decision letter, within 30 days of the date of that letter.

We will complete our review within 45 days, unless we agree another time with you.

If you have requested a review you cannot ask the tribunal to hear your case until the
45 days (or the time we agreed with you) has expired, or we have told you the
outcome of the review.

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If you are not satisfied with the review’s conclusion, you have 30 days within which to
ask the tribunal to hear your case.

If we cannot complete our review within 45 days, or any time we agreed with you, we
will ask you whether you are willing to agree to an extension so that we can complete
the review. If you do not agree to an extension, the review is treated as concluding
that the decision being reviewed is upheld.

We will write and tell you this, you then have 30 days from the date of that letter to
ask the tribunal to hear your case. Your request should set out clearly the full details
of your case, the reasons why you disagree with us and provide any supporting
documentation. You should also state what result you expect from our review.

If you do not want a review you may appeal to the independent tribunal. You need to
send your appeal to the Tribunals Service within 30 days of the date on the decision
letter.

You can find further information about reviews and appeals in factsheet HMRC1 HM
Revenue & Customs decisions – what to do if you disagree. You can get this fact
sheet by:

             downloading it from our website, or

             phoning the Revenue & Customs Orderline on 0845 900 0404.

You can also find more information about how to appeal on the Tribunals Service
website or by phoning 0845 223 8080.

22. Glossary
 Term                        Description

 Administrative              A unique reference that identifies the movement on
 Reference Code (ARC)        EMCS.

 ALDA                        Alcoholic Liquor Duties Act 1979.

 Authorised                  An authorised and registered occupier of an excise
 warehousekeeper             warehouse, in accordance with Regulation 3 of the
                             Warehousekeepers and Owners of Warehoused
                             Goods Regulations 1999.

 CEMA                        Customs and Excise Management Act 1979.

 Commissioners               The Commissioners of Revenue & Customs.

 Community goods             Goods which originate in, or are in free circulation
                             within, the EU.



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Consignee              The person to whom duty-suspended goods are
                       consigned and who accounts for those goods in the
                       Member State of destination. This may be:

                          a warehousekeeper who is approved to store the
                          goods in duty suspension
                        a registered consignee who accounts for duty on
                          arrival, or
                        a temporary registered consignee who must have
                          accounted for the duty to his fiscal authority before
                          the goods are dispatched.
Consignor              The authorised person from whose premises goods
                       are dispatched in duty suspension.

CoO                    Country of origin.

CPC                    Customs Procedure Code.

Customs duty           An indirect tax on goods imported from outside the
                       EU. This includes:

                         protective charges raised under the Integrated
                         Tariff of the EU, or
                        other charges having the equivalent effect, and
                        agricultural levies and other charges provided for
                         under the Common Agricultural Policy.
Customs warehouse      A place approved by HMRC for the holding of goods
                       on which customs duty and import VAT is suspended.

Direct delivery        The ability of a registered consignee to receive goods
                       at another business address (with the permission of
                       HMRC).

Distillers warehouse   A place approved by HMRC for the holding of spirits
                       immediately following production in the associated
                       distillery.

Duty representative    A person authorised and registered by HMRC to act
                       as an agent for non-UK owners of excise goods who
                       wish to deposit goods in a UK excise warehouse.

eAD                    Electronic Administrative Document.

Entitled vessel        A vessel with authority from HMRC to receive duty-
                       free stores. (The ship’s master will be able to provide
                       further details).

EFTA                   A free trade area consisting of Switzerland, Norway,
                       Iceland and Liechtenstein.


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EU                        The European Union. You will find a list of the current
                          Member States in the Tariff Volume 1 Part 2.

Excise duty               For the purposes of this notice, an indirect tax on
                          certain goods, for example, beer, wine, made-wine,
                          cider, perry, spirits, mineral oil, cigarettes and other
                          tobacco products. Both UK or EU produced and
                          imported goods are subject to excise duty.

Excise warehouse          A place approved by HMRC for the holding of goods
                          on which excise duty, and VAT is suspended.

Free circulation          Once import procedures have been completed and
                          any customs duties or similar charges have been paid
                          in an EU Member State, goods from non-EU countries
                          countries are said to be in ‘free circulation’ within the
                          EU.

FSC                       The Financial Securities Centre.

Groupage                  A procedure whereby a number of small
                          consignments are loaded together to form a single,
                          larger consignment. This must be carried out as part
                          of a contract to transport the goods.

Guarantee                 In the context of this notice, an undertaking given by
                          the guarantor to pay us a sum of money up to the
                          level of the guarantee when we request such a
                          payment. The wording of the guarantee has been
                          agreed by financial institutions and us and includes an
                          automatic restitution (evergreen) facility.

Guarantor                 In the context of this notice, the person who
                          undertakes to pay to us a sum of money up to the
                          level of a guarantee, for example, a bank or building
                          society.

Importer                  In the context of this notice, any owner or other
                          person possessing or having an interest in the goods
                          between the time of importation and when they are
                          released into free circulation.

Initial period            In the context of this notice, a period of 72 hours,
                          commencing from the time when goods are first
                          deposited in an excise warehouse (excluding
                          Saturday, Sunday, Christmas Day, Boxing Day, New
                          Year’s Day, Good Friday and Easter Monday).

Local Reference Number A unique serial number assigned to the eAD by the
(LRN)                  consignor to identify the consignment in the trader’s

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                         records. Note: the LRN must be less than 20
                         characters long.

National Clearance Hub   An entry processing unit where import, export and
(NCH)                    duty payment documents are processed.

NRU                      The National Registration Unit.

Obscuration              The extent to which a hydrometer reading of the
                         strength of spirits is reduced by the presence of
                         sweetening, colouring, or other matter.

OMS                      Other Member State of the European Union.

On category              A list of RN ships entitled to receive duty-free stores.

Package                  Any bundle, case, carton, cask or other container.

Principal                In the context of this notice, the person who arranges
                         for a guarantee and uses it to provide financial
                         security.

Registered consignee     A person who is authorised by HMRC to receive duty-
                         suspended excise goods from other Member States
                         and account for duty on them. They may not hold or
                         dispatch goods in duty-suspension.

Registered consignor     A person approved and registered by HMRC to
                         dispatch excise goods in duty-suspension following
                         their release to free circulation.

Registered owner         A person who has been authorised and registered by
                         HMRC to deposit their duty-suspended goods in an
                         excise warehouse.

Relevant goods           Excise goods on which duty has not been paid
                         (excluding hydrocarbon oils) – as described by the
                         Warehousekeepers and Owners of Warehoused
                         Goods Regulations 1999.

Revenue trader           In the context of this notice, anyone carrying on a
                         trade or business concerned with the buying, selling,
                         importation, exportation, dealing in, or handling of
                         excise goods, and the financing or facilitation of any
                         such transactions or activities. You will find a full
                         definition in CEMA section 1.

SAAD                     Simplified Administrative Accompanying Document.

Tariff                   Integrated Tariff of the United Kingdom. This is

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                          available from The Stationery Office.

Tax Representative        A person who is authorised by HMRC to account for
                          the excise duty on goods imported under a distance
                          selling arrangement on behalf of a vendor in another
                          Member State.

Tax warehouse             An EU term for premises approved under the
                          legislation of the Member State in which the premises
                          are located for the:

                           production
                           processing
                           holding
                           receipt
                           dispatch
                          of excise goods under duty-suspension arrangements.
                          All excise and customs and excise warehouses are
                          tax warehouses.

Temporary registered      A person who is authorised by HMRC to receive duty-
consignee                 suspended excise goods from another Member State
                          on a consignment-by-consignment basis. They may
                          not hold or dispatch goods in duty-suspension.

Non-EU countries          Countries which are not members of the European
                          Union.

Throughput level          The quantity of goods passing through a warehouse.

Tobacco products          These products include:

                           cigarettes
                           cigars
                           hand-rolling tobacco
                           other smoking tobacco
                           chewing tobacco.
Transporter               The person carrying out the first transportation of
                          excise goods in a duty suspended movement.




Unit of account           The type or size of packing in which the goods are
                          sold, for example, packets of 20 cigarettes.

. If you want advice on EMCS please phone 0845 600 5022 or,
Email: EMCS.Helpdesk@hmrc.gsi.gov.uk


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Contact details
HM Revenue & Customs
National Registration Unit (NRU)
Portcullis House
21 India Street
Glasgow
G2 4PH
Phone: 0141 555 3495/3633/3505
Fax: 0141 555 3506



HM Revenue & Customs
Certificates of Age Office
Portcullis House
21 India Street
Glasgow
G2 4PH
Phone: 0141 555 3622
Fax: 0141 555 3411

HM Revenue & Customs
The National Warrant Processing Unit (NWPU)
NCH Post Clearance Unit
HM Revenue & Customs
1st floor/Annex
Custom House
Furness Quay
Salford
M50 3XN
Phone: 0161 261 7292
Fax: 0161 261 7111

HM Revenue & Customs
The National Warehouse Returns Centre (NWRC)
Portcullis House
21 India Street
Glasgow
G2 4PZ
Phone: 0141 555 3685

HM Revenue & Customs
The National Verification Centre (NVC)
Portcullis House
21 India Street
Glasgow
G2 4PH
Phone: 0141 555 3616


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HM Revenue & Customs
The Financial Securities Centre (FSC)
Portcullis House
21 India Street
Glasgow
G2 4PH
Phone: 0141 555 3495/3633/3505
Fax: 0141 555 3506

Food Standards Agency
Wine Standards Branch
Enforcement Support Division
125 Kingsway
London
WC2B 6NH
Phone: 0207 276 8351
Fax: 0207 276 8463
Food Standards Agency

Food Standards Agency
Labelling (Legislation)
1st Floor Aviation House
125 Kingsway
London
WC2B 6NH
Phone: 020 7276 8147
Email: labelling@foodstandards.gsi.gov.uk

Trading Standards

Website: Trading Standards Institute




The Stationery Office
TSO Orders/Post Cash Dept
PO Box 29
Norwich
NR3 1GN
Phone: +44 (0)870 600 5522
Fax: +44 (0)870 600 5533
Customer Service enquiries: customer.services@tso.co.uk
TSO website

Your rights and obligations
Your Charter explains what you can expect from us and what we can expect from
you. For more information go to www.hmrc.gov.uk/charter


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Do you have any comments or suggestions?
If you have any comments or suggestions to make about this notice,
please write to:
HM Revenue & Customs
Excise, Customs, Stamps & Money (ECSM)
Excise Holding and Movement Team
3rd Floor West
Ralli Quays
3 Stanley Street
Salford
M60 9LA

Please note this address is not for general enquiries.
For your general enquiries please phone our Helpline 0845 010 9000.



Putting things right
If you are not satisfied with our service, please let the person dealing with your affairs
know what is wrong. We will work as quickly as possible to put things right and settle
your complaint. If you are still unhappy, ask for your complaint to be referred to the
Complaints Manager.
For more information about our complaints procedures go to www.hmrc.gov.uk and
under quick links select Complaints.


How we use your information
HM Revenue & Customs is a Data Controller under the Data Protection Act 1998.
We hold information for the purposes specified in our notification to the Information
Commissioner, including the assessment and collection of tax and duties, the
payment of benefits and the prevention and detection of crime, and may use this
information for any of them.
We may get information about you from others, or we may give information to them.
If we do, it will only be as the law permits to:
   check the accuracy of information
   prevent or detect crime
   protect public funds.
We may check information we receive about you with what is already in our records.
This can include information provided by you, as well as by others, such as other
government departments or agencies and overseas tax and customs authorities. We
will not give information to anyone outside HM Revenue & Customs unless the law
permits us to do so. For more information go to www.hmrc.gov.uk and look for Data
Protection Act within the Search facility.




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