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
Public Notice 203.