HMRC revokes WOWGR Registration requirement for excise goods stored in duty suspense

The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 set out the general arrangements for the holding and movement of excise goods for the UK. 

The changes to the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 (WOWGR) follows a review undertaken by HMRC in 2022 as part of its programme of excise simplification and modernisation, which found that WOWGR are outdated, create unnecessary burdens and duplications, and are no longer effective in preventing fraud.

On 3 March 2025, the requirement that companies wishing to store excise in duty suspense will be terminated. We understand that HMRC is not longer accepting new applications for WOWGR approval.

This change means that the present time limit of 72 hours for which goods may be stored in duty suspense, other than by WOWGR-registered entities will no longer apply.

Non-UK companies no longer need to obtain prior HMRC approval to store their excise goods in duty suspense in the UK. They also no longer need to appoint a Duty Representative to pay the duty on their behalf to HMRC (though many will likely continue to do so).

Owners of Warehoused goods will no longer be included in the UK SEED database. Warehousekeepers will still need to ensure that appropriate due diligence is performed before accepting excise goods into duty suspense.