Excise Warehousing

An Excise Warehouse in the UK is a facility Authorised by HM Revenue and Customs (HMRC) where excise goods—such as alcohol, tobacco, and certain energy products—can be stored without immediate payment of excise duties. These duties are deferred until the goods are removed from the warehouse for sale in the UK, or until they are moved to another excise warehouse, exported, or otherwise disposed of under an excise duty suspension regime.

Key Features of an Excise Warehouse in the UK:

1. Excise Duty Suspension:

• • Goods stored in an excise warehouse are under excise duty suspension, meaning the excise duty is not payable until the goods leave the warehouse and are released for consumption in the UK market.

2. Types of Excise Goods:

• • Alcoholic Beverages: Including beer, wine, spirits, and cider.
  • Tobacco Products: Such as cigarettes, cigars, and loose tobacco.
  • Energy Products: Certain oils and fuels that are subject to excise duty.

3. Authorisations Process:

• • To operate an excise warehouse, a business must apply to HMRC for authorisation. The application process involves a detailed review of the business’s ability to comply with excise regulations, maintain accurate records, and secure the goods.
  • Applicants must demonstrate that they have robust procedures for managing excise goods and ensuring the correct duty is paid when the goods are released from the warehouse.

4. Operation of an Excise Warehouse:

• • Record Keeping: Operators are required to maintain detailed records of all goods entering and leaving the warehouse. This includes the type and quantity of goods, the date of entry, and the eventual destination of the goods.
  • Security: Warehouses must be secure to prevent theft or illegal removal of goods. HMRC may require specific security measures, such as controlled Summary

Excise warehouses in the UK provide a mechanism for businesses to manage their excise liabilities effectively, offering flexibility in the storage, movement, and eventual sale or export of excise goods. The system supports businesses in maintaining cash flow and ensuring compliance with UK excise regulations.

At Bluebell Customs, we’re here to help you navigate the different approval options available and make sure you’re fully prepared. We can assist with adjusting your systems and processes to smoothly manage the approval. From drafting and submitting your application to filling out questionnaires and preparing any supporting documents.

With our professional approach and attention to detail, we ensure that your approval process is handled efficiently and successfully.