Legal permit
Excise warehousekeeper authorisation & excise warehouse approval (WOWGR / CEMA 1979)
Excise warehousekeeper authorisation & excise warehouse approval (WOWGR / CEMA 1979) — legal permit, UK-wide. It binds occupiers who want to run an excise warehouse, and warehousekeepers holding dutiable goods in one. CEMA s.92 lets the Commissioners approve premises as an excise warehouse; WOWGR reg. 3 — made under CEMA s.93(1) and s.100G — lets the Commissioners approve and register the occupier as an authorized warehousekeeper; WOWGR reg. 9(1) then permits only an authorized warehousekeeper to hold dutiable goods in that warehouse.
- Jurisdiction
- UK-wide
- Record class
- Legal permit
- Instrument
- Permit
- Last verified
Where this applies
This record is scoped to UK-wide. Scope is part of the claim: a rule that binds one part of a country does not bind the whole of it, and this library states the scope its sources state.
Instrument
Warehousekeepers and Owners of Warehoused Goods Regulations 1999 (SI 1999/1278), reg. 3 and reg. 9(1); approval under the Customs and Excise Management Act 1979 (CEMA), s.92, s.93 and s.100G
Who it binds
Occupiers who want to run an excise warehouse, and warehousekeepers holding dutiable goods in one. CEMA s.92 lets the Commissioners approve premises as an excise warehouse; WOWGR reg. 3 — made under CEMA s.93(1) and s.100G — lets the Commissioners approve and register the occupier as an authorized warehousekeeper; WOWGR reg. 9(1) then permits only an authorized warehousekeeper to hold dutiable goods in that warehouse.
What it requires
WOWGR (SI 1999/1278) remains in force, but since 3 March 2025 only for excise warehousekeepers. The "registered owner" and "duty representative" approval and registration regime — WOWGR Part III, together with the linked 72-hour rule (reg. 9(2)-(3)) and forfeiture provision (reg. 22(2)) — was removed with effect from 3 March 2025 by the Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (SI 2024/1262) reg. 2, across the whole UK including Northern Ireland (SI 2024/1262 reg. 5). The warehousekeeper's own approval and registration duty is unchanged: an authorized warehousekeeper is approved under CEMA s.92 (as an excise warehouse) and s.93(1)/s.100G via WOWGR reg. 3, and only an authorized warehousekeeper may hold dutiable goods in the warehouse (reg. 9(1)). HMRC's own current guidance (Excise Notice 196) now describes only warehousekeeper and registered consignor approval — no registered owner or duty representative category remains, and the former owner-application guidance page now redirects to Excise Notice 197. Mere ownership of duty-suspended goods in an excise warehouse is not itself something WOWGR regulates any more; the warehousekeeper's own due-diligence duty, the Alcohol Wholesaler Registration Scheme (AWRS, for wholesale resale) and alcoholic products producer approval (APPA, for producers) are the neighbouring regimes that may still apply to that owner — separate records, not this one.
Route to the authority
Further sources cited on this page
- WOWGR reg. 3 — Authorized warehousekeepers ↗ —
- WOWGR Part V — Holding dutiable goods (reg. 9) ↗ —
- The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (SI 2024/1262) ↗ —
- CEMA 1979, s.92 — Approval of warehouses ↗ —
- CEMA 1979, s.93 — Regulation of warehouses and warehoused goods ↗ —
- CEMA 1979, s.100G — Registered excise dealers and shippers ↗ —
- HMRC — Excise Notice 196 (registration and approval of excise goods held in duty suspension) ↗ —
Last verified:
This page is for information only; it is not legal advice, and it does not establish whether this record applies to your business. Verify current status through the official source above.