HMFSA4050 - Movement guarantees: Who can provide a movement guarantee?

Either:

• The despatching Warehousekeeper (consignor);
• The last owner of the goods whilst warehoused (not a duty representative); or
• Transporters may provide security for duty suspended movements.

Financial security is mandatory for all ex-warehouse movements of duty suspended excise goods in free circulation. This will include UK inter-warehouse removals and movements between warehouses and UK ports involving direct Third Country exports and imports. [Where T1 goods which should be moved under Community Transit guarantee are not placed under the CT arrangements prior to leaving the warehouse, a movement security will be required for that section of the journey not covered by a CT guarantee].

Example. T1 goods are removed from a warehouse in Sheffield and taken to the Dover Office of Departure for formal entry to the CT procedure. The journey from Sheffield to Dover will require a movement security.

Security for duty suspended movements may be provided by despatching warehouse keepers, owners of the goods or transporters.