HMFSA1050 - Background: Scope of this guidance

This guidance is intended primarily for officers engaged in assuring the following revenue traders:

• Owners of duty suspended excise goods;
• Warehousekeepers; and
• Transporters of duty suspended excise goods;

It provides operational guidance on financial security. It is not exhaustive, but provides a foundation for good practice.

In conjunction with this guide you should also readNotice 197and relevant law.