tax warehouse

The products must move between tax warehouses and with the relevant accompanying document.

As a producer of spirits (distiller) your premises will be a tax warehouse.

This is a European Union wide database of tax warehouses and registered traders.

If you do not have tax warehouse approval excise duty will be due on production and/or importation.

You may already be approved as a tax warehouse, in which case you will not need to apply for re-approval.

The occupier or operator of a tax warehouse is required to be an authorised warehousekeeper.

The rules are the same as those for goods which are removed to a tax warehouse in another Member State (see above).

Removal to a tax warehouse in another EU Member State.

The approved use is for blending with petrol to be used as a road fuel or for the production of biodiesel in a tax warehouse.

The authorised warehousekeeper for the approved tax warehouse in the UK to which the goods are destined.

Warehousekeepers and producers may deliver process oils without payment of excise duty provided they move between tax warehouses.

Registered premises and Excise warehouses are tax warehouses.

A more detailed information sheet on Tax Warehouses is available on the uktradeinfo website (see paragraph 21.9).

However, in most cases, this procedure will take place in a tax warehouse, at the address notified by the registered person when the stamps were ordered.

Both excise and customs and excise warehouses are tax warehouses.

The EC now requires each member state to maintain a list of all its registered traders, authorised warehouse keepers and taxed warehouses.

For excise warehousekeepers trading with other EU countries, the approval letter will also indicate that your premises are approved as a tax warehouse.

Occupier or operator of a tax warehouse (see definition of tax warehouse).

The repayment of excise duty on mineral oil when it is exported, shipped as stores, or deposited in a tax warehouse for use as stores.

Blending biodiesel or bioethanol with duty suspended oil to produce bioblend or bioethanol blend must be done in a tax warehouse.

If you do not apply for approval as a tax warehouse, then you will have to account for excise duty upon production or importation of the goods.

When LPG is moved between approved tax warehouses within the UK we treat it as we treat mineral oil in general.

Similarly, Intra EU movements from the UK under duty-suspension must originate from a Tax Warehouse.

System for Exchange of Excise Data - a EU wide database of Tax Warehouses and Registered Traders.

The term 'tax warehouse' is defined in the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992.