Customs and excise quarterly update, November 2017

In this update we report on the Government’s White Paper setting out its approach to the UK’s future customs, VAT and excise regimes; the Trade Bill 2017-2019; and the implementation of the Fulfillment House Due Diligence Scheme.

We also comment on three recent cases involving the Alcohol Wholesaler Registration Scheme; HMRC’s revocation of a registered dealer in controlled oils licence and its refusal to restore four seized road fuel tankers; and customs inward processing.