It is a condition of their excise duty deferment approval
that traders must give prior notification to us of the locations
from which they intend to remove duty-suspended product.
The trader’s Central Accounting Point (CAP) must ensure
that they receive from each of these locations a schedule of
deliveries for all methods of removal. Warehouse-keepers are
required to submit a duty deferment liability statement to:
HMRC, LBS Oils Team, Custom House, Immingham Dock Immingham,
NE Lincolnshire, DN40 2NA
The schedule must inform the CAP of the descriptions and
quantities of products removed and also the resultant excise duty
liabilities for debit against their deferment account.
Warehouse-keepers must ensure that this information is
advised to each deferment holder’s CAP within 3 working days
after the end of the excise duty deferment period so that they can
calculate the total deferred liability in good time to complete the
HO10 Warrant.
If a particular location has not incurred any liability in a
period a ‘NIL’ return must be obtained by the CAP to
substantiate this. Warehouse-keepers also have a responsibility to
provide ‘NIL’ returns.
