Customs and excise quarterly update, August 2017

In this update we report on the implementation of the Fulfillment House Due Diligence Scheme, the National Audit Office's report on the new Customs Declaration Service and the future excise duty rate changes to cooking wine and other cooking alcohol.

We also comment on three recent cases involving the Alcohol Wholesalers Registration Scheme, the scope of The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 and the classification of second hand clothing.