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Where Taxpayers and Advisers Meet

Bonded Warehouse Duty

Posts: 1
Joined: Wed Nov 06, 2019 12:57 pm

Bonded Warehouse Duty

Postby BondedWarehouse » Wed Nov 06, 2019 1:03 pm


I was wondering if anyone can offer any assistance. We are a bonded warehouse and one of our customers have asked us to dispose of some bottles that have been on site since 2014. As we have never disposed alcohol on behalf of our customer before, we are unsure of what the process would be. From what I have read online, I think we need to fill out a W5 form to pay the duty on the bottles to then be able to dispose them. Can anyone offer any further assistance on what the process may be? Any help would be greatly appreciated.

Posts: 1
Joined: Wed Nov 27, 2019 8:02 pm

Re: Bonded Warehouse Duty

Postby alanexcise » Wed Nov 27, 2019 8:10 pm

If you mean the activity is subject to excise warehousing provisions (there is no such thing as a "bonded warehouse" in excise law), then if you mean to destroy the goods by "disposal" then this is permitted such that no duty is payable. See Notice 197 paragraph 14.10: Destructions. The problem is that N197 section dealing with this is called "Miscellaneous removals" in the contents page so offers no assistance to the reader trying to find an answer. This has been raised year after year with HMRC Policy re the structure of the notoces, to no avail.

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