Control the removal of duty-suspended and duty-paid goods from the excise warehouse
Overview
This standard is about the control and removal of duty-suspended and duty-paid goods from the excise warehouse. It is about the recording of goods removed and the reporting of duties paid. It is also about identifying and recording discrepancies as these apply to the removal of goods.
The standard is also about the use of organisational systems and following the relevant Her Majesty's Revenue and Customs (HMRC) and legislative guidelines for recording the removal of goods.
This standard is relevant to all individuals involved in managing excise warehouse operations. The standard is aimed at the authorised warehouse keeper or those who contribute to this role.
Performance criteria
You must be able to:
1. comply with the relevant organisational procedures for validating movement guarantees
2. comply with the relevant regulations for moving excise goods
use recognised system procedures for recording the final destination and authorisations to receive excise *goods *and stock
confirm that all commercial documentation is completed in accordance with relevant organisational requirements
confirm that all Her Majesty's Revenue and Customs (HMRC) *documentation *is completed in accordance with their requirements
confirm that *Excise Movement Control Systems (EMCS) *or alternative systems are operated, in accordance with the relevant legal and organisational requirements, prior to the removal of *excise goods *from the excise warehouse
prepare and enter export documentation in accordance with the relevant organisational requirements
undertake the relevant organisational and *Her Majesty's Revenue and Customs (HMRC) *procedures for the *submission *and *declaration *of duty incurred
confirm the recording of duty is completed in detail, in accordance with organisational procedures, prior to the removal of excise goods
control the removal of the *duty-suspended, duty-deferred *and duty-paid *excise goods *that you are responsible for from an excise warehouse
confirm that all movements are finalised on the required Her Majesty's Revenue and Customs (HMRC) *systems and that any *discrepancies *are reported to the *responsible person *within the organisation and *Her Majesty's Revenue and Customs (HMRC)
Knowledge and Understanding
You need to know and understand:
1. where to locate and how to use the relevant organisational procedures for movement guarantees
the types of authorisations, legal implications and importance of Systems for Exchange of Excise Data(SEED) checks
the types of, and requirements for,* commercial documentation, and the organisational process for updating commercial documentation in relation to *duty-suspended, duty-deferred *and duty-paid excise goods*
the responsibilities of third-party warehousing and clearing agents in relation to *Her Majesty's Revenue and Customs (HMRC) *documentation
the reason for Excise Duty Control Systems and mandatory declarations, including how to input information and the submission process to Her Majesty's Revenue and Customs (HMRC)
6. the types of systems used for excise *goods *being exported
the types of systems used and the organisational processes and procedures for the removal of excise goods
the types of *submission *documentation and the organisational processes and procedures for *declaration *of duty
how to control the removal of *duty-suspended *and duty-paid *excise goods *from an excise warehouse
the methods and procedures for declarations *to *Her Majesty's Revenue and Customs (HMRC)
how to record, report and document *excise goods *removal and why the relevant legal requirements must be adhered to
Scope/range
Scope Performance
Scope Knowledge
Values
Behaviours
Skills
Glossary
| **Declaration:** a formal notification declared to **Her Majesty's Revenue and Customs (HMRC)** **Discrepancies:** any differences between what is expected and what is recorded within** **the goods control system **Due diligence: **reasonable steps taken by a person to avoid committing an irregularity or offence; for all businesses to carry out checks to establish the credibility and legitimacy of their supplies, customers and suppliers **Duty deferment:** a system whereby HMRC allow excise duty liabilities in a return period to accumulate and be paid by direct debit on appointed dates after the end of the period. It is a form of credit arrangement underwritten by a financial guarantee provided by the deferment account holder **Duty-suspended goods:** any excise goods on which UK duty has not been paid **Excise goods:** any goods subject to excise duty, e.g. beer, wine, made-wine, cider, sherry, spirits, mineral oils, cigarettes and other tobacco products **Excise Movement Control Systems **(**EMCS):** used for the movement of duty-suspended excise goods **Her Majesty's Revenue and Customs (HMRC):** the department responsible for controlling excise and customs warehousing (separate, but collectively referred to as bonded warehousing), including associated Excise Notices, in the UK **Movement guarantees:** a requirement in relation to security, to provide a guarantee that will cover the maximum amount of duty suspended in a single movement **Responsible person:** a named person within the organisation. This will either be: the sole proprietor of the business; one of the partners, if the business is a partnership; or a director, company secretary or an authorised signatory, if the business is a corporate body **Submission:** a formal notification submitted to **Her Majesty's Revenue and Customs (HMRC)** **System for Exchange of Excise Data (SEED) checks:** used to check that companies to whom excise duty-suspended goods are being consigned are legitimately authorised to receive them by the relevant authorities in the United Kingdom (UK) |