What are the rules for selling duty suspended goods?
The owner or duty representative of excise goods stored in an excise warehouse must inform the excise warehousekeeper in advance when any duty-suspended goods are sold in warehouse. The new owner must produce their registration certificate to the warehousekeeper, which will contain details of any conditions attached to the registration.
Who can provide a movement guarantee for a duty-suspended movement?
The UK limits those person/s who can provide a movement guarantee for a duty-suspended movement. In the case of a movement leaving an excise warehouse in the UK the guarantee must be provided by: the last owner of the goods (person with ownership of the goods at the time they are removed from the warehouse), or the transporter of the goods.
What are the requirements for duty suspended movements of excise goods?
For duty suspended movements of excise goods, financial security must be provided. You can find further details in Receive goods into and remove goods from an excise warehouse (Excise Notice 197).