HMRA2080 - General information: What law allows registration/approval of traders covered by this guide?

Legal provisions vary for the type of business being approved:

• Before an excise warehouse can operate as either a trade need or a general storage and distribution warehouse, it must firstly be approved under CEMA section 92 (or ALDA section 15 if a distiller’s warehouse). The warehousekeeper must be approved and registered under CEMA section 100G and WOWGR regulation 3 before duty suspension goods can be deposited in the warehouse.
• If a third party wishes to hold certain excise goods (i.e. tobacco products and alcohol other than wine and made wine) in duty suspension in an excise warehouse for longer than the initial period, he must gain approval and registration as a registered owner under CEMA s100G and WOWGR regulation 5. If the owner wishing to store suspension goods is not based in the UK, he must appoint a duty representative approved and registered under CEMA section 100G and WOWGR regulation 6 to act on his behalf.
• Before a distillery can start producing spirit, the distiller must obtain a distiller’s licence to operate a distillery and seek approval for the plant and process they intend to use. They should also seek approval to operate an approved distillery warehouse. If they wish to carry out operations, such as rectification or compounding of spirit, they must be separately licensed for these under ALDA section 18.
• Registered Excise Dealers & Shippers (REDS) are traders approved and registered under CEMA section 100G and regulation 12 of the Excise Goods (Holding, Movement Warehousing and REDS) Regs 1992 to receive excise goods liable to UK excise duty from other EU member states. There are several categories of REDS registration:
• REDS principal - permitted to receive goods in their own name;
• REDS principal agent - permitted to receive goods in both their own name and to act as an agent for 3rd parties;
• REDS agent - may only act as an agent for third parties; and
• REDS duty representative - in order to account for duty on behalf of a supplier from another Member State making sales in this country.

The following non-discretionary excise approvals are included for reference; some of the post- approval principles described in this guidance equally apply to these (see HMRA5000):

• Persons wishing to produce beer in any UK premises for sale are required to be registered under ALDA section 47 as a registered brewer, and register their brewery premises.
• Wine and made wine producers must have a licence for each premises where they intend to produce for sale wine or made wine. ALDA section 54(4a) and ALDA section 55(4a) refer.
• Cider producers must be registered in accordance with ALDA section 62(2) before producing cider for sale.

On approval, beer, wine, made wine and cider production sites are usually provided automatic tax warehouse approval, allowing storage and exportation of alcohol product in duty suspension. In the case of beer production, tax warehouse status can be withdrawn if the risk sufficiently justifies its withdrawal.