HMRC Excise Notice 196 outlines the mandatory registration and approval procedures that UK-based authorised warehousekeepers and registered consignors must follow when storing excise goods in duty suspension. The notice details the compliance framework governing how these operators must manage and account for excisable products held in their facilities before duty becomes payable. Businesses handling duty-suspended excise goods need to understand these registration requirements to maintain their authorised status and avoid enforcement action.
Source: HMRC (GOV.UK) – Read the original