Duty Suspended Goods

Authorised for duty-suspended goods?

If you hold any registrations to store, transport, move, supply, trade or sell duty-suspended goods in the UK, you are legally required to comply with Notice 196.


Want to retain your registrations to trade?

Excise Notice 196 was introduced by HM Revenue and Customs (HMRC) in 2014 to place legal obligations on all companies who hold and move excise goods in duty suspension within the UK and the EU. Aimed at tackling alcohol fraud, non-compliance results in the removal of your registration, seizures, penalties, assessments and possible civil or criminal prosecution.

Notice 196 means that all affected businesses are legally required to be able to demonstrate they have in place effective and risk based FITTED due diligence controls in to all trading partners. This includes supply chain checks and evidencing the intended market(s) for goods supplied. Affected businesses must also have in place corporate due diligence polices to demonstrate effective and timely management governance throughout their due diligence controls and compliance procedures.

The Due Diligence Exchange Ltd (DDE) has a dedicated, experienced and professional team on-hand to help, support and guide through the process. We help transport companies authorised warehouses and trading companies in the UK and abroad to obtain and comply with Notice 196 registrations. Once you engage our services, you will be able to:

  • Demonstrate FITTED due diligence checks and all corporate diligence policies and procedures to support your registration and ongoing compliance
  • Show you are fit and proper to carry on an excise business and that the business is a genuine enterprise and commercially viable
  • Share accurate business and stock records of all excise goods received, stored in and removed from your warehouse.
  • Show appropriate due diligence checks and risk assessments on your suppliers, customers and supply chains
  • Obtain a certificate under the Warehousekeepers and Owners of Warehoused Goods Regulations (WOWGR) to allow you to move goods with the payment of duty suspended from one bonded warehouse to another

To obtain and comply with your registration in order to protect your business, or for more information or help… get in touch with us today.