We do not allow you to accumulate losses and surpluses from various sources and then offset gross totals against each other. If at any time you discover a discrepancy in your stock you must immediately contact the excise and customs helpline on Telephone: If we accept your application, we will issue a certificate of authorisation. You should check the accuracy of the details on the certificate which should be kept in a safe place and made available to our officers on request.
Any inaccuracies should be reported to the Excise Processing Teams immediately. If we refuse your application, we will inform you in writing and give our reason or reasons. We will offer you a review of our decision or you can appeal direct to the independent tribunal. You must tell the Excise Processing Teams within 7 days if any information contained on your certificate of authorisation changes.
When you receive a replacement certificate, you must destroy the previous certificate, or we may impose a financial penalty. If the status of your business changes for example, a sole proprietor becomes a partnership or all the approved excise warehouses are transferred to a company which is not an authorised excise warehousekeeper , the new legal entity must apply to become an authorised excise warehousekeeper in its own right. In addition, if there is any change to the key persons involved in the business, we retain the right to review the authorisation after considering the fit and proper criteria set out in paragraph 3.
Following this review your authorisation may be withdrawn or have conditions added. You must write to the Excise Processing Teams at least 30 days before the date you want to cancel your authorisation. On the date of cancellation, you must destroy your certificate of registration or we may impose a financial penalty. Unless the duty-suspended stock is transferred to another approved excise warehouse before the cancellation date, excise duty becomes due.
We can withdraw or vary your authorisation immediately, at any time, for reasonable cause. If we decide to withdraw your authorisation, as a concession, we may give you a period of notice. If we withdraw your authorisation we will inform you in writing giving our reasons for our action.
Any changes of authorised warehousekeeper must be notified to the Excise Processing Teams within adequate time for the change to be made. In order for HMRC to consider approving your premises as a general storage and distribution warehouse you must:.
A trade facility warehouse is a warehouse approved for a specific purpose that is required to be completed within an approved warehouse to maintain the duty-suspension chain. Any application for a trade facility warehouse must fully detail the purpose for the application and why this purpose can only be completed within duty-suspension. Such purposes may include:. We will in the first instance examine why your request can only be completed in duty-suspension.
If there is no valid reason for the request, or the operation could be performed after the goods are released for consumption, the application will be rejected. Additionally, if approval is granted, we will restrict any approval as a trade facility warehouse to the specific trade need as detailed on your application, for example, we will limit your approval to a bottling operation. This means we will include in your approval the time period that duty-suspended goods may be stored on the premises before and after the actual period for which the trade facilitation purpose is allowed to take place.
Once the purpose of the trade facilitation has been completed, the goods must either be duty paid or removed in duty-suspension to a warehouse approved to store such goods or exported outside the UK. You cannot receive, hold or move duty-suspended excise goods outside of the trade facilitation granted. Trade facility warehouses do not have to meet the throughput levels of a general storage and distribution warehouse. HMRC will not approve a general storage and distribution warehouse as a trade facility warehouse just because it does not meet the throughput criteria.
A motor and heating fuels warehouse is premises where mineral hydrocarbon oil, biofuels and special energy products may be stored in duty-suspension.
These warehouses are approved for a specific purpose and specified products and are normally required to provide a minimum of 1 million litres bulk storage capacity.
Further details about the conditions and requirements that apply can be found in Motor and heating fuels general information and accounting for excise duty and VAT Excise Notice Refer to paragraph 3.
Completed forms should be sent to the Excise Processing Teams as soon as possible. We aim to process applications within 45 working days of receipt by the Excise Processing Teams. In order to operate an excise warehouse, you must be approved as an authorised warehousekeeper, see section 3.
Prior to approving the premises an HMRC officer will visit you, at which point you must satisfy us of all of the following:. For the purposes of this notice, a premises guarantee is a guarantee given by an approved guarantor for example, a financial institution who undertakes to pay money to HMRC in the event of a chargeable loss being detected with regards to warehoused goods, where the person with the prime or joint and several liability fails to pay that duty.
Authorised excise warehousekeepers should contact the Financial Securities Centre for further details about applying for a premises guarantee. Guarantees are the only form of security acceptable to HMRC. We will issue the draft guarantee form to you when we have agreed your level of security. If you disagree with the level of the guarantee you have the right to an independent review of our decision.
You must ask your guarantor to complete the guarantee form and return it to the Financial Securities Centre. If satisfied, we will accept the guarantee and return a signed copy to the guarantor. Only companies approved by HMRC may act as guarantors. Most banks and insurance companies have this approval, but if you want to check a particular company ask the Financial Securities Centre.
A guarantee is valid only when the named principal has a permanent place of business or residence in the UK. You should be aware that your liability is not restricted to the size of the guarantee. We can assess the person with prime liability, or notify a joint and several liability, for all outstanding duty arising from any chargeable loss in the warehouse.
These liabilities may be significantly greater than the size of the guarantee. The authorised warehousekeeper or an associated or parent company must provide the premises security. For general storage and distribution warehouses and motor and heating fuel warehouses, we will base the level of security on the potential duty due on your average end of month stock calculated over a month period, allowing for any seasonal variations.
For trade facility warehouses we base our calculations on the proposed or current throughput levels. We offer a reduction of the guarantee levels for established traders in certain circumstances. We only allow this if we have made no claim against the security and no significant irregularities have been identified in the operation of the excise warehouse during a specified period.
Should you be entitled to a reduction, write to the Financial Securities Centre stating the grounds for your request. Unless you as the authorised excise warehousekeeper have applied and been granted a reduction in the level of premises security, the level of premises guarantee must be reviewed at least every 6 months.
You must keep a record of this review. As an authorised warehousekeeper you must write to the Financial Securities Centre if your trading pattern changes as it could result in an increased level of guarantee. We may carry out similar checks to make sure that your level of security is satisfactory and could therefore ask for additional security as a condition of your approval if we identify a weakness in your system or consider your trading pattern has altered.
A change in trading pattern could also mean a reduction in the level of security required. If you consider that you qualify for a reduction you should write to the Financial Securities Centre stating the grounds for your request. In such circumstances, the month-end stockholding of all your excise warehouses and the amount of movement guarantee must be totalled to calculate the size of the security.
Multi-site security of premises or companies, in conjunction with a movement guarantee, gives commercial benefits in terms of the overall level of security required. If we cannot approve your application, we will inform you in writing and give our reason or reasons. During the first 12 months, you must observe all the conditions specified in the warehouse approval letter.
If you do not comply with all the conditions of your approval we may add to or vary those conditions, withdraw your approval and consider imposing financial penalties. If we have any doubts over the validity of the business or you have not fully complied with the terms and conditions set out on your premises approval or excise warehousekeeper registration, we may immediately cancel the approval or renew your approval for a further limited period, at which point we will carry out a review of your activities.
You should be aware that any premises approval only covers the premises named in the approval. If you want to open another excise warehouse to hold duty-suspended goods, you must write to the Excise Processing Teams quoting your excise warehousekeeper authorisation number.
If you want to occupy premises which are currently approved under another approval, you must also hold the endorsement of the current excise warehousekeeper to transfer their premises to you.
We consider this a request for approval of a new excise warehouse. You must supply the same level of information presented for any new premises application. You need to check your level of premises security and if necessary, arrange for a higher level of security. We will not grant any new approval until we are satisfied that you can provide adequate security. If you require HMRC to vary the terms of your warehouse approval either temporarily or permanently, you must complete the following forms as early as possible:.
If you currently provide premises security, you must check the level of your guarantee and if necessary, arrange for a higher level of security. If you can provide evidence that you have a need for additional storage space for example, due to seasonal demand , then we will consider permitting you to use additional premises under the terms of your main excise warehouse approval.
We do not specify the distance between the main excise warehouse and any additional premises, but you must comply with all the conditions of the main excise warehouse approval.
If you cannot do this, you must seek separate approval for the additional excise premises. All the conditions contained within your main excise warehouse approval will apply to any annexe excise warehouse we permit you to use. Under certain conditions, we will allow you to store different classes of excise goods on a single approved site.
You must write to the Excise Processing Teams asking us to vary your excise warehouse approval. Your system must make sure that duty-paid goods cannot revert to duty-suspended status and that duty-suspended goods cannot be shown as duty-paid without prior payment of duty. All excise goods must be received at the main excise warehouse and removed from the main excise warehouse.
In addition, you must account for all receipts and complete any removal documentation at the main excise warehouse. We do not specify the distance between the main warehouse and any additional premises but you must comply with all the conditions of the main warehouse approval. If you cannot do this, you must seek separate approval for the additional premises. Any additional premises are approved under the terms of your main warehouse approval and are not excise warehouses in their own right.
You must apply for a separate warehouse approval for your additional premises if you want to receive goods into or send goods out from the additional premises. If you currently provide premises security, you need to check the amount of your guarantee. If necessary, you must arrange for a higher level of security.
In the case of mineral hydrocarbon oils, these requirements only apply to floating storage that has been approved in conjunction with a motor and heating fuels bunkers only export warehouse, see Motor and heating fuels general information and accounting for excise duty and VAT Excise Notice An approval does not automatically continue if an authorised excise warehousekeeper sells or transfers their warehouse premises. In such cases the prospective new excise warehousekeeper must apply for a new warehouse approval in accordance with paragraph 4.
If you require your excise warehouse approval to continue beyond its specified date, you must apply to the Excise Processing Teams for renewal at least 2 months before your approval expires. If we cannot renew your approval, we will inform you in writing and give our reasons. If you fail to comply with any piece of legislation concerning the holding and movement of excise goods or any condition attached to your approval, we may cancel or vary your approval.
In such circumstances we will also cancel your authorisation as an excise warehousekeeper. Under Regulation 20 2 of the Warehousekeepers and Owners of Warehoused Goods Regulations , excise duty becomes due on all excise warehoused goods unless another authorised warehousekeeper takes over the responsibility for the premises with immediate effect. Before the date from which your approval is cancelled you must remove all duty-suspended goods from your excise warehouse by either paying the duty, moving the goods to another approved excise warehouse or removing the goods for a purpose which does not attract duty.
Any duty-suspended goods remaining in the excise warehouse after the date of closure will be liable to forfeiture. As an excise warehousekeeper, before you accept goods into your warehouse you must make sure that:.
Registered excise owners and duty representatives must produce their registration certificates to you as the authorised excise warehousekeeper. The certificates will contain details of any conditions imposed by us. We will confirm the validity of any registration if an excise warehousekeeper supplies the Excise Processing Teams with the name and registration number on the certificate.
We will not give out any information regarding conditions or restrictions, however, these details will be on the registration certificate provided to you as the registered owner.
We will keep a record of your request. To apply for approval to own excise goods in an excise warehouse you must have a UK business address and apply on form EX An owner is considered to be a sole proprietor, a partnership or a limited company. You must send an up-to-date business plan with your application. You may be requested to send further additional business papers to substantiate your application. When all the requested information is held by HMRC we intend to process your application within 45 working days.
Failure to do this will result in your application not being processed until this information is received. If, as an overseas owner, you want to hold excise goods in duty suspension beyond this time you should appoint a duty representative, see paragraph 5.
In considering your application, HMRC will apply a fit and proper test set out in paragraph 3. If any applicant provides false or misleading information on the application form, we may:. If you have previously been registered as an owner or a duty representative you must tell us, supplying your previous registration number, name and address. As a part of our registration procedure, we will ask for further information about you and your business.
If you fail to supply this information, we will place your application on hold until this information is received. If we accept your application, we will issue you with a certificate of registration. The certificate will contain the following information:. You should quote the unique registration reference number on all correspondence with HMRC in connection with your registration. You should also have it available when contacting us. If we do not accept your application, we will inform you in writing and give our reasons for the rejection.
Duty representatives must have a business or other fixed establishment in the UK and may only represent non-UK based owners. Anyone wishing to act as a duty representative should apply on form EX Applications for duty representative approval will be considered against the fit and proper criteria set out in paragraph 3.
Duty representatives must, prior to acting for an owner, carry out checks to make sure that any owner that they represent does not have a business establishment or fixed address in the UK. A duty representative will be expected to retain evidence that they have carried out such checks on each principal before they act for them. All owners and duty representatives must comply with the conditions and restrictions detailed in this notice.
In addition, we may apply specific conditions for example, restrictions of the type of goods that can be warehoused which we will list on your certificate of registration. Guarantees are the only form of financial security acceptable to HMRC.
If you disagree about the level of guarantee you have the right to a review of our decision or you can appeal direct to the independent tribunal, see section You should be aware that your liability as principal is not restricted to the size of the guarantee. We can assess you for all outstanding duty arising from any irregularities in the warehouse.
These liabilities may be significantly greater than the size of your guarantee. We may cancel your registration at any time. If we do so, then we will inform you in writing and give our reasons for the cancellation. When your registration is cancelled, you must immediately destroy your certificate of registration and inform every excise warehousekeeper in whose excise warehouse your goods are deposited. You cease to be a registered owner the instant we cancel your registration.
If you want to cancel your registration you must write to the Excise Processing Teams at least 30 days before the date on which you require HMRC to cancel your registration. If the legal status of your business changes for example, a sole proprietor becomes a partnership , the new legal entity must apply to become a registered owner prior to taking ownership of the excise goods.
We will not automatically approve the new applicant. In addition, if there is any change to the key persons involved in the business, we retain the right to review the registration after considering the fit and proper criteria set out in paragraph 3.
Following this review, your registration may be withdrawn or have conditions added. For any changes to the details contained on your certificate of registration for example, change of address you must advise the Excise Processing Teams in writing within 7 days of the change taking effect. We will provide you with a new certificate. Within 7 days of receipt of the replacement certificate, you must provide a copy of it to every excise warehousekeeper in whose excise warehouse your excise goods are deposited.
Failure to notify changes to the details shown on your certificate of registration may result in the issue of a financial penalty. The owner or duty representative of excise goods stored in an excise warehouse must inform the excise warehousekeeper in advance when any duty-suspended goods are sold in warehouse.
The new owner must produce their registration certificate to the warehousekeeper, which will contain details of any conditions attached to the registration. If the new owner is a revenue trader but not registered with us, the duty becomes immediately due to HMRC. The warehousekeeper, the buyer and the seller will be jointly and severally liable for the duty.
Application for Establishment of Bonded Warehouse Annex 3 ;. Feasibility study report;. Original and copy of Business License issued by administration department of industry and commerce;. Copy of tax registration certificates at both state and local levels ;.
Copy of equity structure certificates for joint ventures ;. Copy of certificates for deposit banks of the enterprise;. Copies of land ownership or land use right certificates of business places proposing to engage in bonded warehousing, and property right certificates of business places proposing to engage in boned warehousing. In case of leased houses, house leasing contracts are required;. Location plan and plane graph of bonded warehouse to be established;.
In case of application for establishment of bonded warehouse for consignment sales and maintenance, maintenance agreements between the enterprise and foreign merchants are required;. Corporate financial systems and accounting systems;.
Certificate of qualification of fire control acceptance;. Other documents and materials needed to be collected by customs according to relevant regulations.
In case of application for establishment of bonded warehouse, where the warehouse has been established or the warehouse is leased for business, all documents above shall be submitted on-off; if the boned warehouse remains under construction, documents in Article 8 and Article 13 can be postponed and collected at the time of acceptance of the warehouse.
I Application, acceptance, review and determination of license. After the applicant submits application materials to the local competent custom, the competent custom will determine whether to accept the case immediately or within 5 working days; if the application materials are not complete or not in the legal forms, the compete custom shall inform the applicant of all contents to be supplemented immediately or one-off within 5 working days after the receipt of such materials; if determining to accept the application, the compete custom prepares and issues Letter of Decision on Acceptance of Application for Customs Administrative License ; if determining not to do so, it prepares and issues Letter of Decision on Rejection of Application for Customs Administrative License ;.
If necessary, the competent custom may send its personnel to conduct check in the warehouse;. The customs directly under the GACC shall make its decisions within 20 working days from the date of receipt of review opinions submitted by the local competent custom.
The applicant shall make a written application for acceptance of export supervised warehouse and bonded warehouse to local competent custom within one year from the date of issuance of approval documents by the customs. Export supervised warehouse and bonded warehouse applying for acceptance shall comply with relevant requirements for application.
The customs directly under the GACC finish review within 10 days from the date of receipt of materials submitted by the competent custom and, if necessary, they may conduct field verification with the local competent custom. For those failing to pass the acceptance, the customs directly under the GACC shall inform enterprises engaged in warehousing in writing.
The customs directly under the GACC shall, based on requirements of administrative license, issue approval documents which shall be delivered to the enterprise by the competent custom responsible for the warehouse, and make a registration in the General Administration of Customs. If export supervised warehouses or bonded warehouses change their names, addresses and warehouse spaces, they shall obtain approval and consent of the compete customs and the customs directly under the GACC; in case of change of address or warehouse space, the customs shall, based on applications of enterprises, conduct secondary acceptance as required within one year from the approval of change and prior to engagement of new address.
If necessary, the customs shall verify changes in the warehouse. If enterprises running export supervised warehouses or bonded warehouses need to change their corporate names, registered capitals, structures and legal representatives, they shall, within 10 days from the date of issuance of approval documents, submit copies of change documents and materials to the competent customs responsible for such warehouses which shall be re-audited by the competent customs and the customs directly under the GACC.
Such changes above shall not change the main body of warehouses businesses. It is still necessary to meet requirements for establishment of enterprises running export supervised warehouses or bonded warehouses. If enterprises running export supervised warehouses or bonded warehouses obtain administrative licenses for establishment of such warehouses by improper means such as by concealing facts and providing false materials, the competent customs responsible for such warehouses will report to the customs directly under the GACC in writing to revoke operation qualification of such enterprise upon audit.
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