HMOWTR1110 - Background: How do you identify registered owners and duty representatives within an excise warehouse?

Owners and duty representatives must provide a copy of their certificate of registration to each warehouse keeper where they wish to deposit, or buy, duty-suspended goods in. Details of all registrations are recorded on the Departmental Trader Register (DTR)

When goods are sold in warehouse, and the warehouse keeper is given notice of the sale by the current owner, the warehouse keeper should confirm that the new owner is registered, or has a duty representative to act on his behalf.