HMRC have indicated there is NO policy of automatically applying conditions to each excise trader authorisation that they issue.
They will only apply conditions where they identify a risk.
When HMRC receive an application to vary conditions, they will also consider if there is any need to have the conditions at all.
HMRC have made it clear they are open to hearing from businesses who would like to have their excise authorisations reviewed or varied.
I’ve now seen several examples of businesses applying to have warehousing conditions or WOWGR authorisations reviewed - resulting in all their conditions being assessed and removed.
This is an encouraging development and has given businesses more commercial flexibility.
I believe there is a good opportunity to rationalise conditions and I would encourage other members to make the most of the opening.