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Official guidance
Holding and Movements Owners and Transporters Guidance

HMOWTR7000 · Duty points

  • HMOWTR7010 · What are the duty points under WOWGR?
  • HMOWTR7020 · Who is liable to pay if a duty point is created under WOWGR?
  • HMOWTR7030 · What are the duty points under HMWR?
  • HMOWTR7040 · Who is liable to pay the duty when a Regulation 4 duty point is reached?
  • HMOWTR7050 · Where is the duty point for irregularities identified under DSMEG?
  • HMOWTR7060 · Who is liable for the duty when an irregularity is identified under HMDP?
  • HMOWTR7070 · Who is liable for the duty when goods consigned to another UK warehouse fail to arrive or goods go missing in a warehouse?
  • HMOWTR7080 · What are the duty points under EGAD?
  • HMOWTR7090 · Who is liable for the duty for an irregularity identified under EGAD, for goods leaving a UK warehouse?
  • HMOWTR7100 · Do similar provisions provide a duty point for goods leaving a UK warehouse destined for another UK warehouse?
  1. Holding and Movements Owners and Transporters Guidance
  2. Duty points: contents

HMOWTR7000 | Duty points: contents

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

This page has been archived.

Contents10 entries

  1. HMOWTR7010Duty points: What are the duty points under WOWGR?
  2. HMOWTR7020Duty points: Who is liable to pay if a duty point is created under WOWGR?
  3. HMOWTR7030Duty points: What are the duty points under HMWR?
  4. HMOWTR7040Duty points: Who is liable to pay the duty when a Regulation 4 duty point is reached?
  5. HMOWTR7050Duty points: Where is the duty point for irregularities identified under DSMEG?
  6. HMOWTR7060Duty points: Who is liable for the duty when an irregularity is identified under HMDP?
  7. HMOWTR7070Duty points: Who is liable for the duty when goods consigned to another UK warehouse fail to arrive or goods go missing in a warehouse?
  8. HMOWTR7080Duty points: What are the duty points under EGAD?
  9. HMOWTR7090Duty points: Who is liable for the duty for an irregularity identified under EGAD, for goods leaving a UK warehouse?
  10. HMOWTR7100Duty points: Do similar provisions provide a duty point for goods leaving a UK warehouse destined for another UK warehouse?
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