Due diligence for excise registered businesses
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Find out about risks of excise duty evasion and other commercial risks if you're an excise warehousekeeper or registered consignor.
Adapted edition
- Document type
- Reference Guide
- Format
- DOCX
- Pages
- 5
- Language
- English
- Version
- 1.0
- Updated
- 2026-09-16
- Category
- Governance & assurance
- Licence
- Open Government Licence v3.0
Description
Find out about risks of excise duty evasion and other commercial risks if you're an excise warehousekeeper or registered consignor. Consult the original guidance for current legal and operational details.
Contents
- Assessing risks and checks to carry out
- Responses to identified risks
- HMRC enforcement and audit
- Serious cases
- Handling goods
- Examples of due diligence checks
- Financial health of the company you intend trading with
- Identity of the business
- Terms of any contracts, payments and credit agreements
- Transport
- Existence of provenance
- The deal
Source and licence
HM Revenue & Customs
AttributionHM Revenue & Customs, ‘Due diligence for excise registered businesses’ (updated 3 March 2025), reused under the Open Government Licence v3.0.
ChangesNeutral text-only adaptation from the official GOV.UK Content API body: headings, paragraphs, ordered and unordered list items and clickable source-link destinations in an appendix preserved. Images, logos, page design, accessible-format request widgets and linked attachments excluded; normalised whitespace, invisible format marks and typography.
Version history
- v1.016/09/2026