HMRC Seeking Views on The WOWGR 1999

Following the announcement in March 2022 to review of The Warehousekeepers & Owners of Warehoused Goods Regulations (WOWGR) 1999, HMRC has issued an invitation to all traders dealing with excise goods, including businesses registered with HMRC under the WOWGR provisions, to share their views on the potential changes to these regulations.

Please see below the invitation with submission instructions received from HMRC:

WOWGR – have your say 

We are currently reviewing the requirements for the registration and approval of warehousekeepers, owners of goods under duty suspension, and/or duty representatives storing excise goods warehoused in the UK. 

These requirements form part of Warehousekeepers and Owners of Warehoused Goods Regulations (WOWGR) 1999. 

We are keen to hear from the industry on potential changes to these regulations. You have from 25 October until 29 November 2023 to participate. 

Your views

We’d welcome your views to: 

  • Gain a better understanding of whether businesses benefit from the provisions of WOWGR
  • Identify any risks if WOWGR were reformed
How to get involved 

Please complete the questionnaire attached and return it via email to holding.movement@hmrc.gov.uk