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Holding and Movements Owners and Transporters Guidance
Publication Date:
2022
Publisher:
Bloomsbury Professional
Copyright:
2022 Crown
Holding and Movements Owners and Transporters Guidance
Holding and Movements Owners and Transporters Guidance
Last update
: 31st March 2022
GO
Contents
Contents
Expand All
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Close section
HMOWTR1000: Background
HMOWTR1010: Scope of this guidance
HMOWTR1020: Who has overall responsibility for this book?
HMOWTR1030: Background: Where can you find information not covered by this guidance?
HMOWTR1040: What are revenue traders?
HMOWTR1050: Background: What are registered owners?
HMOWTR1060: Background: Are there any owners of excise goods who are not required to register?
HMOWTR1070: Background: What should you do if you identify a person registered who does not require registration?
HMOWTR1080: Background: Can an owner who is not based in the UK store excise goods in a UK warehouse?
HMOWTR1090: Background: What is a registered duty representative?
HMOWTR1100: Background: Which transporters does this guidance cover?
HMOWTR1110: Background: How do you identify registered owners and duty representatives within an excise warehouse?
Close section
HMOWTR2000: Registration
HMOWTR2010: Registration: Are owners and duty representatives registered or approved?
HMOWTR2020: Registration: What specific areas should be considered prior to a pre-approval visit?
HMOWTR2030: Registration: What is the purpose of pre-approval visits?
HMOWTR2040: What specific areas do you need to consider, and do you need to look in-depth at the proposed business during a pre-approval visit
HMOWTR2050: Registration: Who is the person running the business?
Close section
HMOWTR3000: Grounds for deregistration / refusal
HMOWTR3010: Grounds for Deregistration/Refusal: Can you cancel or refuse any owner or duty representative registration?
HMOWTR3020: Grounds for Deregistration/Refusal: What do you need to support a decision to deregister or refuse a prospective approval?
HMOWTR3030: Grounds for Deregistration/Refusal: How can you disprove the suitability of the business?
HMOWTR3040: Grounds for Deregistration/Refusal: What should you do if you are not content that the trader should be registered, but do not have enough detail to support refusal or revocation?</span>
HMOWTR3050: Grounds for Deregistration/Refusal: If you establish a high- risk guiding mind to the business, can you cancel/refuse the registration?</span>
HMOWTR3060: Grounds for Deregistration/Refusal: Can you refuse or cancel registration on the grounds of poor compliance?</span>
HMOWTR3070: Grounds for Deregistration/Refusal: Should a trader's non- completion of returns for other regimes be used as a reason to cancel or refuse registration?
HMOWTR3080: Grounds for Deregistration/Refusal: Should other areas of non-compliance in other regimes, like poor record keeping be considered as grounds for refusal or cancellation?
HMOWTR3090: Grounds for Deregistration/Refusal: Can you refuse or cancel registration on the grounds of debt to the Crown?
HMOWTR3100: Grounds for Deregistration/Refusal: Do you need to consider the size of debt before cancelling/refusing registration?
HMOWTR3110: Grounds for Deregistration/Refusal: Where a person has a criminal conviction, can this fact be used to justify refusal or cancellation of a registration?
HMOWTR3120: Grounds for Deregistration/Refusal: If the NRU consider unspent convictions when deciding whether the trader is suitable, do assurance officers need to consider this detail?
HMOWTR3130: Grounds for Deregistration/Refusal: What is a spent conviction?
HMOWTR3140: Grounds for deregistration/Refusal: If I have good grounds to cancel or refuse registration, who should I inform?
HMOWTR3150: Grounds for deregistration/Refusal: If a registration is revoked, what should happen to any warehoused goods the owner may have in duty suspension?
Close section
HMOWTR4000: Assurance and verification
HMOWTR4010: Assurance and verification: Why do we need to assure owners, duty representatives and transporters?
HMOWTR4020: Assurance and verification: Should I take the trader's records at face value or should I test their validity?
HMOWTR4030: Assurance and verification: What powers do I have to look at trader's records, gain entry to a trader's place of business etc?
HMOWTR4040: Why do I need to perform verification checks and what systems are available?
HMOWTR4050: Assurance and verification: What is the importance of following through verification checks made at importation?
HMOWTR4060: What checks should be performed before an audit visit?
HMOWTR4070: Assurance and verification: What credibility tests should you carry out during the visit?
HMOWTR4080: What additional checks should be performed during audit visits of owners and duty representatives?
HMOWTR4090: What additional checks should be performed during audit visits to transporters?
HMOWTR4100: Assurance and verification: What should I do once I have completed my assurance visit?
HMOWTR4110: Assurance and verification: What detail should I record in my notebook?
Close section
HMOWTR5000: Specific risks associated with owners, duty representatives and transporters
HMOWTR5010: Specific risks associated with owners, duty representatives and transporters: What are the common forms of evasion?
HMOWTR5020: What are the main features of outward diversion from a UK warehouse?
HMOWTR5030: What is the significance of multiple sales of the goods whilst they are in transit or warehoused?
HMOWTR5040: What are the main features of inward diversion of goods from an EU warehouse consigned to a UK warehouse, arranged by either a Registered Owner or Duty Representative?
HMOWTR5050: An owner seems to receive regular consignments from an EU supplier – is there any inherent risk in this type of trade?
HMOWTR5060: Specific risks associated with owners, duty representatives and transporters: Are there any risks associated with repacking and labelling an owner's goods whilst in warehouse?
HMOWTR5070: Specific risks associated with owners, duty representatives and transporters: How can I establish if the transporter is involved in diversion fraud?
HMOWTR5080: Specific risks associated with owners, duty representatives and transporters: What should be done if there is suspicion of serious non- compliance or fraud?
Close section
HMOWTR6000: Supply chain
HMOWTR6010: Supply Chain: What is the significance of the supply chain?
HMOWTR6020: Supply Chain: Why do I need to establish all the businesses making up the supply chain?
HMOWTR6030: Supply Chain: Are there any links between traders in a supply chain other than commercial?
HMOWTR6040: Supply Chain: Should I consider the actual cost of excise goods in the supply chain?
HMOWTR6050: Supply Chain: Who is funding each supply in the chain?
Close section
HMOWTR7000: Duty points
HMOWTR7010: Duty points: What are the duty points under WOWGR?
HMOWTR7020: Duty points: Who is liable to pay if a duty point is created under WOWGR?
HMOWTR7030: Duty points: What are the duty points under HMWR?
HMOWTR7040: Duty points: Who is liable to pay the duty when a Regulation 4 duty point is reached?
HMOWTR7050: Duty points: Where is the duty point for irregularities identified under DSMEG?
HMOWTR7060: Who is liable for the duty when an irregularity is identified under DSMEG?
HMOWTR7070: Duty points: Who is liable for the duty when goods consigned to another UK warehouse fail to arrive or goods go missing in a warehouse?
HMOWTR7080: Duty points: What are the duty points under EGAD?
HMOWTR7090: Duty points: Who is liable for the duty for an irregularity identified under EGAD, for goods leaving a UK warehouse?
HMOWTR7100: Duty points: Do similar provisions provide a duty point for goods leaving a UK warehouse destined for another UK warehouse?
Close section
HMOWTR8000: Sanctions
HMOWTR8010: Sanctions: What sanctions can be imposed?
HMOWTR8020: Sanctions: Building a case for a sanction where suspect goods are found at a retail premises?
HMOWTR8030: Sanctions: When can I assess for excise duty?
HMOWTR8040: Sanctions: What is the purpose of a civil penalty?
HMOWTR8050: Sanctions: When should goods be detained or seized?
HMOWTR8060: Sanctions: Forfeiture table
HMOWTR8070: Sanctions: What should be established before detaining goods?
HMOWTR8080: Sanctions: Is seizing the goods always the best course of action?
HMOWTR8090: Sanctions: When should additional conditions be placed on a trader's registration?
HMOWTR8100: Sanctions: What are examples of additional conditions that can be imposed?
HMOWTR8110: Sanctions: When should a Commissioners Direction (CD) be imposed?
HMOWTR8120: When should a Commissioners Direction (CD) not be imposed?
HMOWTR8130: Sanctions: Who should be notified if a Commissioners Direction (CD) is to be imposed?
HMOWTR8140: Sanctions: Who grants overall approval for the issue of a Commissioners Direction (CD)?
HMOWTR8150: Sanctions: When should you consider requiring that a specific owner's goods must be covered by a higher guarantee when they leave the warehouse?
Close section
HMOWTR9000: Information systems
HMOWTR9010: Systems holding trader detail
HMOWTR9020: Information systems: System for the Exchange of Excise Data (SEED)
HMOWTR9030: Information systems: What information does the Departmental Trader Register contain?
HMOWTR9040: Information systems: What is CHORUS?
HMOWTR9050: Information systems: What information is recorded on CENTAUR?
HMOWTR9060: Information systems: What is ‘Public folders’, and what information does it contains?
HMOWTR9070: Information systems: What is VISION, and what use is it to an excise officer?
HMOWTR9080: What is VIES and how can this be used?
HMOWTR9090: What is the Management Support System (MSS)?
HMOWTR9100: Information systems: What is Electronic Folder?
Close section
HMOWTR10000: Health and safety
HMOWTR10010: Health and Safety: Do you need to be aware of Health and Safety (H&S) issues before visiting an owner
HMOWTR10020: Health and Safety: What H&S requirements must be observed during an assurance visit?
HMOWTR10030: Health and Safety: What special arrangements should you make for visiting high-risk traders?
HMOWTR10040: Health and Safety: Are there any other H&S risks you need to be aware of?
HMOWTR10050: Health and Safety: If you identify any health and safety risks, where should you record your concerns?
Close section
HMOWTR11000: Law and further guidance
HMOWTR11010: Law and further guidance: Where can you find the law relating to the obligations of owners, duty representatives and transporters?
HMOWTR11020: Law and further guidance: Do I need to consider the Human Rights Act?
HMOWTR11030: Law and further guidance: What other guidance should you be aware of before assuring owners, duty representatives or transporters?
HMOWTR12000: Glossary
HMOWTRUPDATE001: update index
[3.214.184.223]
3.214.184.223