Jump to Content
Jump to Main Navigation
User Account
Sign in to your personal account
Not registered?
Sign up for a personal account
Have an access token?
More
Subscribe
How to use this site
BPRO
Menu
Home
All Content
Cases
Commentary
Legislation
Precedents
News
My Content
(0)
Recently viewed
(0)
Save Entry
My Searches
(0)
Recently viewed
(0)
Save Search
Print
Save
Cite
Email this content
Share Link
Copy this link, or click below to email it to a friend
Email this content
or copy the link directly:
https://www.bloomsburyprofessionalonline.com/view/holding_and_movements_assurance_guidance/holding_and_movements_assurance_guidance.xml
The link was not copied. Your current browser may not support copying via this button.
Link copied successfully
Copy link
Print
Save
Cite
Email this content
Share Link
Copy this link, or click below to email it to a friend
Email this content
or copy the link directly:
https://www.bloomsburyprofessionalonline.com/view/holding_and_movements_assurance_guidance/holding_and_movements_assurance_guidance.xml
The link was not copied. Your current browser may not support copying via this button.
Link copied successfully
Copy link
Show Less
Restricted access
Holding and Movements Assurance Guidance
Publication Date:
2022
Publisher:
Bloomsbury Professional
Copyright:
2022 Crown
Holding and Movements Assurance Guidance
Holding and Movements Assurance Guidance
Last update
: 30th June 2022
GO
Contents
Contents
Expand All
Collapse All
Close section
HMAG30000: Registration and approval
HMAG30100: Introduction
HMAG30200: The law
HMAG30300: General information
HMAG30400: Types of approval/authorisation/registration
HMAG30500: Approval process overview
HMAG30600: The pre-approval visit
HMAG30700: Preparation for the pre-approval visit
HMAG30800: Areas to examine during the pre-approval visit
HMAG30900: After the pre-approval visit
HMAG31000: Deciding whether to grant or refuse the application
HMAG31100: Reasons for refusing excise warehouse approval applications
HMAG31200: Reasons for refusing authorised warehousekeeper, registered owner, duty representative, registered consignor, registered consignee, temporary registered consignee, registered commercial importer and tax representative applications
HMAG31300: Notifying a decision to refuse an applcation for approval/authorisation
HMAG31400: Continuing to monitor approved/authorised traders
HMAG31500: Post-approval visits:contents
HMAG31600: Revocation of approval
HMAG32000: Cancelling an authorisation/approval
HMAG32100: Sanctions
HMAG32200: Review and Appeals
Close section
HMAG40000: Holding and Movement Bespoke Conditions Guidance: contents
HMAG40100: General principles: contents
HMAG40500: Specific approval conditions: contents
Close section
HMAG60000: Excise Movement and Control System
HMAG60100: Introduction
HMAG60200: Legislation
HMAG60300: Overview of EMCS and fallback procedures
HMAG60400: Exceptions to the use of EMCS procedures
HMAG60500: Risks associated with the use of EMCS and Fallback procedures
HMAG60600: Information available to assist in auditing a duty-suspended movement
HMAG60700: Assurance checks
HMAG60800: EMCS searches
HMAG60900: EMCS messages table
Close section
HMAG70000: Importing Excise Goods: Contents
HMAG70100: Introduction
HMAG70200: Dealing with excise irregularities where goods are located at a place of importation (the ‘Dansk’ ruling)
HMAG70300: Declaring excise goods to a customs and excise procedure
HMAG70400: Types of import declaration
HMAG70500: Excise duty point
HMAG70600: Excise Duty Liability
HMAG70700: Case Studies
Close section
HMAG120000: Excise Duty Drawback
HMAG120200: Part 1 - Approval of alternative evidence (AEA) of UK duty payment
HMAG120300: Part 2 - Notice of intention stage
HMAG120400: Part 3 - Claim stage
HMAG120500: Part 4 - Auditing a drawback claim
HMAG120600: Part 5 - Sanctions
HMAG120700: Part 6 - Drawback schemes
Close section
HMAG140000: Notification of cash transactions
HMAG140100: Introduction and background
HMAG140200: Detail of the scheme
HMAG140300: How the information from W7 cash notifications can be used
Close section
HMAG150000: Excise Duty Points
HMAG150100: Introduction
HMAG150200: What this guidance covers
HMAG150300: Notifying an assessment or penalty
HMAG150400: Irregular and unlawful departure of excise goods from a tax warehouse
HMAG150500: Irregularity during a movement of duty-suspended goods
HMAG150600: Holding of excise goods outside of a duty-suspension arrangement
HMAG150700: Irregularities during a movement of goods already ‘released for consumption’ in another Member State
HMAG150800: Goods already ‘released for consumption’ in another Member State and held for a commercial purpose in the United Kingdom
HMAG150900: Contravention of the conditions or requirements which govern the movement of duty-suspended and duty-paid goods
HMAG151000: Forfeiture and penalties
HMAGUPDATE001: update index
[44.197.101.251]
44.197.101.251