HCOTEG61330 - Movements: Registered Excise Dealers and Shippers (REDS)

Authorised warehousekeepers in other Member States may deliver mineral oils under duty suspension to traders in the UK who do not hold authorised warehousekeeper status

  • After an initial approach to obtain advice from the NAS, the consignee is sent an application form and then registers with REDCENT in Queens Dock, Liverpool, in order to become a Registered Excise Dealer and Shipper (or REDS) prior to the receipt of the goods. Warehouse-keepers already registered as an authorised warehouse may also register as a REDS but records of the two activities must be kept separate.

Traders who import duty paid goods in addition to duty suspended goods must maintain separate records for each category of receipt.

You can find further information on the procedures for REDS in Public Notice 203.