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HMAG150301 | Excise duty points: excise duty points that apply in Great Britain

From HM Revenue & Customs · Holding and Movements Assurance Guidance

Contents11 entries

  1. HMAG150401Excise duty points: excise goods found to be missing or deficient from a warehouse in Great Britain
  2. HMAG150501Excise duty points: excise goods unlawfully removed from a warehouse in Great Britain
  3. HMAG150601Excise duty points: unlawful movement of excise goods started by a registered consignor in Great Britain
  4. HMAG150701Excise duty points: irregularity which occurs in Great Britain during an excise duty-suspended movement consigned from a warehouse
  5. HMAG150801Excise duty points: irregularity which occurs in Great Britain during an excise duty-suspended movement started by a registered consignor in Great Britain
  6. HMAG150901Excise duty points: excise goods that are unlawfully imported into Great Britain
  7. HMAG151001Excise duty points: excise goods lawfully imported into Great Britain but are not entered into excise duty-suspension by a registered consignor in Great Britain
  8. HMAG151101Excise duty points: failure to comply with any condition subject to any relief from payment of excise duty in Great Britain
  9. HMAG151201Excise duty points: failure to comply with the procedures for excise duty-suspended movements taking place wholly within the united kingdom (including simplified procedures) where the irregularity occurs in Great Britain
  10. HMAG151301Excise duty points: failure to comply with terms and conditions for excise goods in free zones in Great Britain
  11. HMAG151401Excise duty points: supply of excise duty-suspended goods from an export shop in Great Britain to a passenger travelling to a destination outside the United Kingdom