HSASABN2010 - Background: Who is this guidance intended for?

This guidance is intended for officers engaged in the assurance of excise warehouses; it is also intended for Risk Teams involved in the initiation of assurance events. It provides information on the arrangements for authorised warehousekeepers to abandon certain excise goods and came into effect on 1st January 2006. This book is a foundation for good practice in considering whether a request from an excise warehousekeeper to abandon excise goods should be allowed