There are two types of Excise Warehouse that can be approved by Customs; general storage and distribution warehouses and trade facility warehouses.
General Storage and Distribution Warehouses
General storage and distribution warehouses are the standard type for the normal storage and subsequent movement of excise goods with duty suspension.
| In general, to gain approval for this type of warehouse a company must: |
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- Meet the minimum throughput levels (see below)
- Provide financial security
- Make sure that the premises are secure
- Ensure that the premises allow Customs safe access to all approved areas and duty suspended stock
- Ensure that any systems used enable Customs to carry out checks and audits
- Meet all the conditions set out in Customs Notice 197, Excise Goods: Holding and Movement
- Meet any other conditions that Customs may impose
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The throughput levels are a minimum potential duty liability of £500,000 on the average monthly stockholding of duty suspended excise goods or a duty liability of at least £2,000,000 on an annual throughput.
These minimum throughput levels must be met as Customs will not consider approving the warehouse if they can't.
Trade Facility Warehouses
| A trade facility warehouse is one where excise goods are stored in duty suspension for one of the following purposes: |
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The maturation of spirits stored at an associated distillery
Goods which will not bear UK Excise Duty, for example
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Goods for export
Goods used in pharmaceuticals
Goods used in foodstuff
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Performing an allowable operation on the goods
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In general, a company must still meet the requirements as for a general storage and distribution warehouse (see above). However, there are no throughput levels for a trade facility warehouse.
