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HMRC internal manual

Holding and Movements Assurance Guidance

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
3 March 2026 - See all updates

Summary

General guidance for anyone who's involved in the holding or movement of alcohol, tobacco, or energy products for a commercial purpose.

Contents

  1. HMAG30010
    Registration and approval: contents
  2. HMAG70000
    Importing Excise Goods: Contents
  3. HMAG80000
    Exporting excise goods: Contents
  4. HMAG140000
    Notification of cash transactions: contents
  5. HMAG150000
    Excise Duty Points: Contents