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Official guidance
Holding and Movements Owners and Transporters Guidance

HMOWTR5000 · Specific risks associated with owners, duty representatives and transporters

  • HMOWTR5010 · What are the common forms of evasion?
  • HMOWTR5020 · What are the main features of outward diversions from a UK warehouse?
  • HMOWTR5030 · What is the significance of multiple sales of the goods whilst they are in transit or warehoused?
  • HMOWTR5040 · What are the main features of inward diversion of goods from an EU warehouse consigned to a UK warehouse, arranged by either a Registered Owner or a Duty Representative?
  • HMOWTR5050 · An owner seems to receive regular consignments from an EU supplier - is there any inherent risk in this type of trade?
  • HMOWTR5060 · Are there any risks associated with repacking and labelling an owner's goods whilst in warehouse?
  • HMOWTR5070 · How can I establish if the transporter is involved in diversion fraud?
  • HMOWTR5080 · What should be done if there is suspicion of serious non- compliance or fraud?
  1. Specific risks associated with owners, duty representatives and transporters: contents
  2. Specific risks associated with owners, duty representatives and transporters: What are the main features of outward diversions from a UK warehouse?

HMOWTR5020 | Specific risks associated with owners, duty representatives and transporters: What are the main features of outward diversions from a UK warehouse?

From HM Revenue & Customs · Holding and Movements Owners and Transporters Guidance

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