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Official guidance
Excise Due Diligence Condition guidance

EDDC03100 · Compliance visit: risks

  • EDDC03110 · Financial health of the company
  • EDDC03120 · Identity of the business they are trading with
  • EDDC03130 · Terms of contract, payment and credit agreements
  • EDDC03140 · Transport
  • EDDC03150 · Existence/provenance of goods
  • EDDC03160 · Deal
  1. Compliance visit: risks: contents
  2. Compliance visit: risks: transport

EDDC03140 | Compliance visit: risks: transport

From HM Revenue & Customs · Excise Due Diligence Condition guidance

  • the goods are received from an unusual source or supply route, for example, UK produced goods are sourced from another country and directly compete with a more direct supply route

  • the potential logistical costs make the unit price of the goods unrealistic

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