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EDDC01010 | General: which businesses are captured by the due diligence condition?

From HM Revenue & Customs · Excise Due Diligence Condition guidance

Due diligence, in relation to alcohol duty fraud, became a condition of approval on 1 November 2014 for breweries approved to trade in duty suspension under section 41A of the Alcoholic Liquor Duties Act 1979 and on the following approvals registered under section 100G of the Customs and Excise Management Act 1979:

  • Authorised Excise Warehousekeepers

  • Registered Certified Traders (including temporary certified traders) (this applies to Northern Ireland businesses only)

  • Temporary Registered Consignees (this applies to Northern Ireland businesses only)

  • Registered Consignees (this applies to Northern Ireland businesses only)

  • Registered Consignors (this applies to Northern Ireland businesses only)

Due diligence also became a condition of approval on 1 January 2016 for businesses approved under ALDA 1979 part 6A section 88c as wholesalers of alcohol under the Alcohol Wholesaler Registration Scheme (AWRS)

It is aimed at those who are dealing in alcoholic liquor goods.