Guidance

Apply to be an owner of excise goods held in an excise warehouse

Register as an owner of duty suspended goods held in an excise warehouse or as a Freeport owner of excise goods held in a Freeport excise warehouse.

From:
HM Revenue & Customs
Published
31 March 2022
Last updated
30 January 2023 — See all updates

Where we refer to a ‘Freeport’ on this page, this also applies to ‘Green Freeports in Scotland’ unless otherwise stated.

Who can apply

You must be a business owner, for example:

  • a sole proprietor
  • a partnership
  • limited company

You must have a UK business address. If you do not have a UK business address, you must appoint a duty representative.

What you will need

You will need:

  • the business name and address
  • the name of your warehouse
  • the warehouse approval number or Freeport warehouse approval number
  • an authorised warehousekeeper registration number or an authorised Freeport excise business registration number
  • details of any other excise approvals you have

Apply to be an owner of duty suspended goods held in an excise warehouse

Apply online

To apply online, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you apply.

You’ll get a unique reference number when you submit the form online. Include this number with any extra information you send by post.

You can track the progress of the form online using the same reference number.

Apply by post

To apply by post fill in the form on-screen, print it off and send it to us along with any extra information. If you post the form you cannot track its progress online.

You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form so you should have all the information you’ll need with you before you start to fill it in.

If you’re in a partnership you must also complete form EXCISE102.

Email HMRC to ask for this form in Welsh (Cymraeg).

Sending extra information

You may need to send HMRC additional information to support your application.

Continuation form: application for registration (EX60A)

PDF, 38.6 KB, 2 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Apply to be a Freeport owner of excise goods held in a Freeport excise warehouse

To apply to be a Freeport owner by post fill in the form on-screen, print it off and send it to us along with any extra information.

You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form so you should have all the information you’ll need with you before you start to fill it in.

Email HMRC to ask for this form in Welsh (Cymraeg).

Sending extra information

You may need to send HMRC additional information to support your application.

Continuation form: application for registration (FPEX60A)

PDF, 70 KB, 2 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Updates to this page

Published 31 March 2022
Last updated 30 January 2023 + show all updates

  1. Updated to say where we refer to a ‘Freeport’, this also applies to ‘Green Freeports in Scotland’ unless otherwise stated.

  2. The continuation form: application for registration (FPEX60A) has been updated.

  3. First published.

Sign up for emails or print this page

Contents

Related content