Excise Notice 196: excise goods

This notice explains the UK requirements for the warehousing of excise goods held in duty suspension within the UK.

Authorised for duty suspended goods?

If you hold any registrations to store, transport, move, supply, trade or sell duty-suspended goods in the UK, you are legally required to comply with Notice 196.

Want to retain your registrations to trade?

Excise Notice 196 was introduced by HM Revenue and Customs (HMRC) in 2014 to place legal obligations on all companies who hold and move excise goods in duty suspension within the UK and the EU. Aimed at tackling alcohol fraud, non-compliance results in the removal of your registration, seizures, penalties, assessments and possible civil or criminal prosecution.

Notice 196 means that all affected businesses are legally required to be able to demonstrate they have in place effective and risk based FITTED due diligence controls in to all trading partners. This includes supply chain checks and evidencing the intended market(s) for goods supplied. Affected businesses must also have in place corporate due diligence polices to demonstrate effective and timely management governance throughout their due diligence controls and compliance procedures.

The Due Diligence Exchange Ltd (DDE) has a dedicated, experienced and professional team on-hand to help, support and guide through the process. We help transport companies authorised warehouses and trading companies in the UK and abroad to obtain and comply with Notice 196 registrations. Once you engage our services, you will be able to:

Unsure if you are trading legally, want to find out if you are affected or need guidance, support or more information then get in touch today!

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