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Holding and Movements Assurance Guidance
Publication Date:
2025
Publisher:
Bloomsbury Professional
Copyright:
2025 Crown
Holding and Movements Assurance Guidance
Holding and Movements Assurance Guidance
Last update
: 31st March 2025
GO
Contents
Contents
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Close section
HMAG30010: Registration and approval: contents
HMAG30020: Introduction
HMAG30030: Warehouse premises approval
HMAG30040: Revenue trader approval under CEMA section 100G (2)
HMAG30050: Approval in principle
HMAG30060: Transfer of a going concern
HMAG30070: Approval process overview
HMAG30080: The fit and proper test
HMAG30090: Approval conditions
HMAG30110: Commissioner's directions
HMAG30120: Warning letters
HMAG30130: Revocation
HMAG30140: Right of appeal
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: contents
HMAG60100: Introduction
HMAG60200: Legislation
HMAG60300: Overview of EMCS and fallback procedures: contents
HMAG60400: Exceptions to the use of EMCS procedures
HMAG60500: Risks associated with the use of EMCS and Fallback procedures: contents
HMAG60600: Information available to assist in auditing a duty-suspended movement: contents
HMAG60700: Assurance checks: contents
HMAG60800: EMCS searches: contents
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
HMAG80000: Exporting excise goods: Contents
HMAG80100: Introduction
HMAG80200: Declaring excise goods to the customs export procedure
HMAG80300: Exporting excise duty suspended goods
HMAG80400: Exports via a RoRo port
HMAG80500: Exports followed by transit
HMAG80600: Exporting excise duty paid goods
HMAG80700: Exporting excise goods that are under a customs special procedure
HMAG80800: Alternative evidence of export
HMAG80900: Excise duty points and liability to pay the excise duty
Close section
HMAG140000: Notification of cash transactions: contents
HMAG140100: Introduction and background
HMAG140200: Detail of the scheme
HMAG140300: How the information from W7 cash notifications can be used
HMAG140400: Assurance of the scheme
HMAG140500: Penalties and sanctions
HMAG140600: Contact details
Close section
HMAG150000: Excise Duty Points: Contents
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
[18.97.9.172]
18.97.9.172