HMRA3020 – The pre-approval visit: Are pre-approval visits mandatory?

The pre-approval visit is mandatory for the following excise applications:

• excise warehouse premises approval;
• distilleries;
• warehousekeeper WOWGR registration;
• owner WOWGR registrations;
• WOWGR duty representatives; and
• Registered Excise Dealers and Shippers (REDS).

For those excise traders where we do not have discretion, such as brewery, winery and cider applications, there is little value in a pre-approval visit.