HMOWTR1100 - Background: Which
transporters does this guidance cover?
Transporters are revenue traders if they:
- are regularly involved in moving - or
facilitating the movement of - excise goods, regardless of whether
the excise duty on the goods has been paid, secured or suspended;
or
- hold a movement guarantee for duty
suspended excise goods.
A transporter usually moving non-excise goods, but happens to
move an excise consignment, is not a revenue trader and is not
required to register for excise purposes, but may be VAT
registered.
