The United Kingdom Warehousing
Association says there is growing
evidence that HM Revenue &
Customs has started a campaign to
target warehouse keepers and hauliers
who may unknowingly be handling
excise goods on which the duty has
yet to be paid. UKWA is warning that
any company found guilty of storing
goods on which duty is outstanding
could face financial ruin – even if the
storage company was unaware that
duty had not been paid.

“While HMRC has had the
authority to assess anyone for duty on
goods illegally diverted from bonded
movements who was ‘aware or should
reasonably have been aware’ of the
diversion at any point in the supply
chain since 2010, action has been
spasmodic,” says Alan Powell of Alan
Powell Associates, UKWA’s honorary
adviser on Customs & Excise Matters.

“However,” he continues, “HMRC
is deploying more officers to
investigate excise goods supply chains.

We are now increasingly seeing third
party service providers, including
hauliers, warehouse keepers and
lessors of property, such as barns and
outbuildings, being penalised by
HMRC as a result of involvement with
businesses that have evaded duty on
alcohol and have absconded – so
called ‘missing traders.”