HMFSA2300 - General information: What legislation allows us to require financial security for movements of duty suspended goods?

EWER 1988

15 (c) The occupier shall ensure that…no goods are removed until any duty chargeable has been paid, secured or otherwise accounted for.

HMWR 1992

10 (1) (a)…a consignment of excise goods may not be moved under duty suspension arrangements unless…the duty chargeable on the excise goods…is secured …10(4) The duty…shall be secured by an approved guarantee or bond and any charge…that may arise in another member state…shall also be secured by such a guarantee or bond.