HMASABN5010 – Detail of the scheme: In what circumstances can a warehousekeeper abandon relevant excise goods?

There are two particular scenarios where a warehousekeeper can abandon relevant goods:

Where an excise duty point occurs:

Scenario 1 … immediately following the expiry of the initial period, or

Scenario 2 … due to either:

• the goods no longer being owned by a registered owner, or,
• a foreign owner no longer being represented by a UK duty representative

Note that there are specific conditions which must be met for a warehousekeeper to be able to abandon goods under either scenario.