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Contents

Official guidance

Holding and Movements Assurance Guidance

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HMAG30010 · Registration and approval
HMAG70000 · Importing Excise Goods
HMAG80000 · Exporting excise goods
HMAG140000 · Notification of cash transactions
HMAG150000 · Excise duty points guidance
HMAG10000 · Data protection
HMAG120000 · Excise Duty Drawback
HMAG120300 · Part 2 Notice of intention (NOI) stage
HMAG120305 · Part 2 Notice of intention (NOI) stage: general information
HMAG120310 · Part 2 Notice of intention (NOI) stage: notice of intention form EX75
HMAG120315 · Part 2 Notice of intention (NOI) stage: notice of intention declaration
HMAG120320 · Part 2 Notice of intention (NOI) stage: notice of intention risks
HMAG120325 · Part 2 Notice of intention (NOI) stage: Drawback Processing Centre (DPC)
HMAG120330 · Part 2 Notice of intention (NOI) stage: recording the NOI onto the drawback database
HMAG120335 · Part 2 Notice of intention (NOI) stage: selection of NOI verification events
HMAG120340 · Part 2 Notice of intention (NOI) stage: NOI Flexible Deployment Team role
HMAG120345 · Part 2 Notice of intention (NOI) stage: NOI visit - identifying the warehouse goods in the warehouse
HMAG120350 · Part 2 Notice of intention (NOI) stage: substituted goods
HMAG120355 · Part 2 Notice of intention (NOI) stage: the age of the goods being inspected
HMAG120360 · Part 2 Notice of intention (NOI) stage: recording unique marks found on goods during inspection
HMAG120365 · Part 2 Notice of intention (NOI) stage: marking the goods
HMAG120370 · Part 2 Notice of intention (NOI) stage: NOI visit - duty stamped goods
HMAG120375 · Part 2 Notice of intention (NOI) stage: the physical goods do not match the description on the NOI
HMAG120380 · Part 2 Notice of intention (NOI) stage: errors in ABV declaration or other description detail
HMAG120385 · Part 2 Notice of intention (NOI) stage: what if the NOI period is breached?
HMAG120390 · Part 2 Notice of intention (NOI) stage: when claims should be considered for breaches in the NOI
HMAG120395 · Part 2 Notice of intention (NOI) stage: action following the NOI visit
HMAG120400 · Part 3 the claim stage
HMAG120410 · Part 3 the claim stage: general information
HMAG120420 · Part 3 the claim stage: claim form EX76 in detail
HMAG120430 · Part 3 the claim stage: the process
HMAG120440 · Part 3 the claim stage: claim stage risks
HMAG120450 · Part 3 the claim stage: evidence of UK duty payment
HMAG120460 · The Drawback Event
HMAG120462 · The Drawback event: general information
HMAG120464 · The Drawback event: dispatch to other EU Member States
HMAG120466 · The Drawback event: exports to a non EU country (direct and indirect)
HMAG120468 · The Drawback event: Warehousing for Export
HMAG120469 · The Drawback event: destruction of goods
HMAG120500 · Excise Duty Drawback: part 4 auditing a drawback claim (assurance officers)
HMAG120600 · Excise Duty Drawback: part 5 sanctions
HMAG120700 · Excise Duty Drawback: drawback schemes
HMAG150100 · Excise duty points: introduction
HMAG150200 · Excise duty points: what this guidance covers
HMAG150300 · Excise duty points: notifying an assessment or penalty
HMAG150400 · Excise duty points: irregular or an unlawful departure of excise goods from a tax warehouse
HMAG150500 · Excise duty points: irregularity during a movement of duty-suspended goods
HMAG150700 · Excise duty points: irregularities during a movement of goods 'already released for consumption' in another Member State
HMAG150800 · Excise duty points: goods already 'released for consumption' in another Member State and held for a commercial purpose in the UK
HMAG150900 · Excise duty points: contravention of the conditions or requirements which govern the movement of duty-suspended and duty-paid goods
HMAG151000 · Excise duty points: forfeiture and penalties
HMAG151100 · Excise duty points: policy reminder on irregularities and excise duty points
HMAG30000 · Registration and approval
HMAG30100 · Registration and approval: Introduction
HMAG30200 · Registration and approval: the law
HMAG30300 · Registration and approval: General information
HMAG30400 · Registration and approval: types of approval/authorisation/registration
HMAG30500 · Registration and approval: approval process overview
HMAG30600 · Registration and approval: the pre-approval visit
HMAG30700 · Registration and approval: preparation for the pre-approval visit
HMAG30800 · Registration and approval: areas to examine during the pre-approval visit
HMAG30900 · Registration and approval: After the pre-approval visit
HMAG30910 · Registration and approval: after the pre-approval visit: understanding the proposed business
HMAG30920 · Registration and approval: After the pre-approval visit: Establishing who is really running the business
HMAG30930 · Registration and approval: after the pre-approval visit: spent convictions
HMAG30940 · Registration and approval: after the pre-approval visit: judging and challenging the viability or legitimacy of the business
HMAG30950 · Registration and approval: after the pre-approval visit: poor compliance in this or other HMRC regimes
HMAG31000 · Registration and approval: deciding whether to grant or refuse the application
HMAG31100 · Registration and approval: Reasons for refusing excise warehouse approval applications
HMAG31200 · Registration and approval: reasons for refusing authorised warehousekeeper, registered owner, duty representative, registered consignor, registered consignee, temporary registered consignee, registered commercial importer and tax representative
HMAG31300 · Registration and approval: notifying a decision to refuse an application for approval/authorisation
HMAG31400 · Registration and approval: Continuing to monitor approved/authorised traders
HMAG31500 · Registration and approval: Post approval visits
HMAG31510 · Registration and approval: purpose of post-approval visits
HMAG31520 · Registration and approval: post-approval visit checks
HMAG31530 · Registration and approval: completion of the post-approval visit
HMAG31600 · Revocation of approval
HMAG31605 · Revocation of approval: overview
HMAG31610 · Revocation of approval: audit trail and governance
HMAG31615 · Revocation of approval: right of appeal
HMAG31620 · Revocation of approval: powers to revoke an approval
HMAG31625 · Revocation of approval: reasons for revoking an approval
HMAG31630 · Revocation of approval: revocation due to a lack of credibility or viability
HMAG31635 · Revocation of approval: issuing warning and minded to revoke letters
HMAG31640 · Revocation of approval: warning letters
HMAG31645 · Revocation of approval: minded to revoke letters
HMAG31650 · Revocation of approval: the business requests cancellation of approval
HMAG31655 · Revocation of approval: establishing where goods are held prior to taking revocation action
HMAG31660 · Revocation of approval: period of notice prior to actual revocation date
HMAG31665 · Revocation of approval: conditions during period of notice prior to the actual revocation date
HMAG31670 · Revocation of approval: detail required in a letter notifying a period of notice
HMAG31675 · Revocation of approval: notifying revocation decisions
HMAG31680 · Revocation of approvals: after the period of notice has expired
HMAG31693 · Revocation of approvals: overview
HMAG31800 · Registration and approval: issuing revocation notices for warehouse approvals
HMAG31900 · Registration and approval: issuing revocation notices to authorised warehousekeepers
HMAG32100 · Registration and approval: Sanctions
HMAG32110 · Registration and approval: Sanctions: Introduction
HMAG32120 · Registration and approval: sanctions: warning letters
HMAG32130 · Registration and approval: Sanctions: Civil penalties
HMAG32140 · Registration and approval guidance: Sanctions: Failure to Notify penalties
HMAG32150 · Registration and approval guidance: Sanctions: Wrongdoing penalties
HMAG32200 · Registration and approval: Review and Appeals
HMAG40000 · Holding and Movement Bespoke Conditions Guidance
HMAG60000 · Excise Movement and Control System
HMAG60100 · Excise Movement and Control System: introduction
HMAG60200 · Excise Movement and Control System: legislation
HMAG60300 · Excise Movement and Control System: overview of EMCS and fallback procedures
HMAG60310 · Excise Movement and Control System: overview of EMCS and fallback procedures: general information
HMAG60320 · Excise Movement and Control System: overview of EMCS and fallback procedures: EMCS at Functional Stage 1 (FS1)
HMAG60330 · Excise Movement and Control System: overview of EMCS and fallback procedures: EMCS at Functional Stage 2 (FS2)
HMAG60340 · Excise Movement and Control System: overview of EMCS and fallback procedures: EMCS Functional Stage 2.1 (FS2.1)
HMAG60350 · Excise Movement and Control System: overview of EMCS and fallback procedures: fallback procedures
HMAG60400 · Excise Movement and Control System: exceptions to the use of EMCS procedures
HMAG60500 · Excise Movement and Control System: risks associated with the use of EMCS and fallback procedures
HMAG60510 · Excise Movement and Control System: risks associated with the use of EMCS and fallback procedures: risks in EMCS procedures
HMAG60520 · Excise Movement and Control System: risks associated with the use of EMCS and fallback procedures: risks in fallback procedures
HMAG60530 · Excise Movement and Control System: risks associated with the use of EMCS and fallback procedures: French fallback movements
HMAG60600 · Excise Movement and Control System: information available to assist in auditing a duty-suspended movement
HMAG60610 · Excise Movement and Control System: information available to assist in auditing a duty-suspended movement: EMCS information available on-line (referred to as EMCS Core)
HMAG60620 · Excise Movement and Control System: information available to assist in auditing a duty-suspended movement: fallback movement information available from the National Service Desk (NSD)
HMAG60700 · Excise Movement and Control System: assurance checks
HMAG60710 · Excise Movement and Control System: assurance checks: EMCS electronic procedures
HMAG60720 · Excise Movement and Control System: assurance checks: possible sanctions for non-compliance with EMCS procedures
HMAG60730 · Excise Movement and Control System: assurance checks: fallback procedures
HMAG60740 · Excise Movement and Control System: assurance checks: fallback credibility checks for Assurance officers to consider
HMAG60750 · Excise Movement and Control System: assurance checks: credibility checks specifically for goods dispatched, destinations changed or energy movements split under fallback
HMAG60760 · Excise Movement and Control System: assurance checks: credibility checks specifically for goods received under fallback
HMAG60770 · Excise Movement and Control System: assurance checks: possible sanctions for non-compliance with fallback procedures
HMAG60800 · Excise Movement and Control System: EMCS searches
HMAG60805 · Excise Movement and Control System: EMCS searches: introduction
HMAG60810 · Excise Movement and Control System: EMCS searches: Destination Type Code (DTC) searches
HMAG60815 · Excise Movement and Control System: EMCS searches: Status Code searches
HMAG60820 · Excise Movement and Control System: EMCS searches: consignor and consignee searches
HMAG60825 · Excise Movement and Control System: EMCS searches: other search options
HMAG60830 · Excise Movement and Control System: EMCS searches: search results
HMAG60835 · Excise Movement and Control System: EMCS search results: non-UK search results
HMAG60850 · Excise Movement and Control System: EMCS searches: UK search results and error messages
HMAG60855 · Excise Movement and Control System: EMCS searches: downloading search results
HMAG60900 · Excise Movement and Control System: EMCS Messages Table
HMAGAPPX · Holding and Movements
HMAGUPDATE121205 · Holding and Movements Assurance Guidance: recent changes
HMAGUPDATE130125 · Holding and Movements Assurance Guidance: recent changes
HMAGUPDATE130412 · Holding and Movements Assurance Guidance: recent changes
HMAGUPDATE130620 · Holding and Movements Assurance Guidance: recent changes
HMAGUPDATE131212 · Holding and Movements Assurance Guidance: recent changes
HMAGUPDATE140801 · Holding and Movements Assurance Guidance: recent changes
HMAGUPDATE141204 · Registration and Approval guidance: recent changes

Holding and Movements Assurance Guidance
Excise Duty Drawback: part 5 sanctions

HMAG120600 | Excise Duty Drawback: part 5 sanctions

From HM Revenue & Customs · Holding and Movements Assurance Guidance

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