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Holding and movement of excise goods

Special procedures apply to the holding and moving of goods such as alcoholic drinks, tobacco products, and mineral oils, all of which attract excise duty. The following page describes how goods are stored in excise warehouses and how you can be approved to operate one.

Excise Warehousing
An excise warehouse is any place of security approved by HM Revenue & Customs (HMRC) for such periods and subject to such conditions as they see fit, for the deposit of goods liable to excise duty. Excise duty is suspended while goods are held in an excise warehouse.

If you want to provide storage and warehousing for excise goods, you need to apply for approval. You can find out about excise warehouses in HMRC Notice 197, which contains useful information for those who:

are, or want to become an authorised warehouse-keeper
want to put goods into, or remove goods from an excise warehouse
carry out, or want to carry out operations in an excise warehouse
import or export excise goods
transport or carry excise goods
Third-party owners of warehoused goods must also be approved by HMRC to deposit their goods in an excise warehouse, depending on the type of goods they own. If they do not have a fixed UK address, they must appoint a UK-based duty representative to act on their behalf. Read about warehoused goods, registered owners and duty representatives in Notice 201 on the HMRC website.

Before approving an excise warehouse, the occupier of the warehouse must be approved and registered as an authorised warehouse-keeper. You'll find the following application forms from the HMRC website useful for getting approval. Before filling out these forms, it is important to read Notice 197 on excise warehousing at the HMRC website.

Excise or Excise tax (sometimes called an excise duty), is a type of tax charged on goods produced within the country (as opposed to customs duties, charged on goods from outside the country).

Typical examples of excise duties are taxes on tobacco, alcohol and gasoline.

Her Majesty's Customs and Excise (HMCE) was, until April 2005, a department of the British Government in the UK. It was responsible for the collection of Value added tax (VAT), Customs Duties, Excise Duties, and other indirect taxes such as Air Passenger Duty, Climate Change Levy, Insurance Premium Tax, Landfill Tax and Aggregates Levy. It was also responsible for managing the import and export of goods and services into the UK. HMCE was merged with the Inland Revenue (which was responsible for the administration and collection of direct taxes) to form a new department, HM Revenue and Customs, with effect from 18 April 2003.

The tax was first implemented in the UK under this name the mid-17th century.



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Note added at 11 mins (2008-05-15 09:28:26 GMT)
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http://tr.wikipedia.org/wiki/Antrepo

Antrepo. Antrepo'da paletlerin sıralandığı raflar ve taşıma koridoruAntrepo, gümrük vergisine konu olup da henüz vergi ve resimleri ödenmemiş malların korunduğu, gerekiyorsa küçük tamamlayıcı işlemlerin yapıldığı gümrük binalarına yakın olan bir tür depodur.

Antrepo Nedir? Antrepo kelime olarak Fransızca’dan dilimize geçmiştir ve kelime anlamı olarak gümrüklere gelen ticari eşyanın konulduğu, korunduğu yer, ardiye anlamlarına gelmektedir. Antrepo gümrük gözetimi altında bulunan eşyanın konulması amacıyla kurulan ve kuruluşunda aranılacak koşulları ve nitelikleri yönetmelikle belirlenen yerlere denir. Ayrıca antrepolar eşyanın gümrük mevzuatında düzenlenen şekilde konulması halinde süresiz kalabildiği ve eşyanın antrepoda kaldığı süre içerisinde eşyaya terettüp eden vergilerin ödenmediği bir gümrük rejimidir.

Antrepo Çeşitleri. Antrepolar; gümrük gözetimi altında bulunan eşyanın veya izin verildiği durumlarda ihraçeşyasının konulduğu genel ve özel antrepolar olmak üzere ikiye ayrılır.

I. Özel Antrepo: Sadece antrepo işletmecisine ait eşyanın konulabildiği gümrük antrepolarıdır. Özel antrepolar C, D, E Tipi olmak üzere kendi arasında 3’e ayrılır.

II. Genel Antrepo: Eşyanın konulması için herkes tarafından kullanılabilen gümrük antrepolarıdır. Genel antrepolar A, B, F Tipi olmak üzere kendi arasında 3’e ayrılır