HMOWTR12000 - Glossary
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| Term | Description |
| C | |
| CEMA | Customs and Excise Management Act 1979. |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| CHORUS | A database holding Company House information. |
| CRO | Criminal record database. |
| D | |
| DSMEG | Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001. |
| DTR | Departmental Trader Register. |
| Duty Point | Time when duty becomes due. |
| E | |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| EGAD | Excise Goods (Accompanying Documents) Regulations 2002. |
| F | |
| Fraud | Deliberate deception, trickery, or cheating intended to gain an advantage. |
| G | |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| H | |
| HMWR | Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992. |
| N | |
| Non-compliance | This is where the trader fails to meet his obligations under the Revenue and Customs Acts. |
| NRU | National Registration Unit. |
| P | |
| (Person) beneficiary interested in excise goods | A person who gains or benefits from the sale of the excise goods. In some cases, these can be treated as the owner of the goods for duty purposes. |
| R | |
| Relevant goods | Excise goods covered by WOWGR regulations, which are tobacco and alcohol goods but excludes wine, made wine and hydrocarbon oils. |
| Registered Duty Representative | A person authorised to act on behalf of non-UK businesses wishing to store goods in a UK warehouse. |
| Registered Owner | A revenue trader approved to store goods in a UK excise warehouse. |
| Revenue Trader | See paragraph 1.5. |
| S | |
| SEED | System for the Exchange of Excise Data, an EU-wide database of excise traders approved to receive excise goods. |
| Supply Chain | A number of businesses set up to supply excise goods in a chain of transactions. |
| T | |
| Transporter | A legal person responsible for moving the goods who may also subcontract the transport to a 3rd party. |
| V | |
| VIES | An EU-wide VAT information exchange system. |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| W | |
| WOWGR | Warehouse keepers and Owners of Warehoused Goods Regulations 1999. |
