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		<lastmod>2022-05-06T08:04:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/when-will-chief-close/</loc>
		<lastmod>2022-06-27T21:31:48+00:00</lastmod>
	</url>
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		<loc>https://www.thebwa.com/questions/how-do-i-use-my-dda-when-importing-goods-to-ni-2/</loc>
		<lastmod>2022-06-27T21:36:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/which-boxes-on-my-vat-return-need-to-be-completed-under-pva/</loc>
		<lastmod>2022-06-27T21:38:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/how-do-i-complete-my-customs-declaration-on-cds-to-account-for-pva/</loc>
		<lastmod>2022-06-27T21:43:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/we-have-a-duty-deferment-account-can-we-defer-import-vat/</loc>
		<lastmod>2022-08-04T14:56:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/will-i-be-able-to-view-my-duty-deferment-statements-on-cds/</loc>
		<lastmod>2022-08-04T15:00:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/our-vat-reg-number-is-changing-does-this-impact-our-duty-deferment-account/</loc>
		<lastmod>2022-08-04T15:07:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/can-you-explain-what-pva-is/</loc>
		<lastmod>2022-08-04T15:11:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/can-you-explain-guarantee-waiver-approvals/</loc>
		<lastmod>2022-09-26T20:40:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/if-goods-are-not-coming-via-a-pre-lodged-port-how-can-you-do-the-emcs-before-goods-arrive-as-you-wont-have-import-sad-ref/</loc>
		<lastmod>2022-09-26T20:53:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/if-transport-method-is-via-ocean-freight-and-vessel-schedule-is-disrupted-ports-are-pulled-is-it-possible-easy-to-divert-to-alternative-receiving-location-e-g-deliver-to-a-differ/</loc>
		<lastmod>2022-09-26T20:58:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/the-initial-bom-gave-guidance-that-excise-goods-moving-through-the-port-could-have-the-emcs-ead-raised-within-24-hours-of-arriving-in-the-uk-is-this-still-the-case-as-some-import-agents-forwarder/</loc>
		<lastmod>2022-09-26T21:00:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/excise-approvals-how-will-a-single-approval-for-multiple-warehouses-work-within-emcs-that-needs-a-specific-location-identifier/</loc>
		<lastmod>2022-11-02T18:13:42+00:00</lastmod>
	</url>
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		<loc>https://www.thebwa.com/questions/where-bulk-beer-is-returned-from-a-duty-paid-customer-and-therefore-subject-to-drawback-for-reprocessing-is-this-still-permitted-under-the-mixing-clause-i-e-duty-paid-beer-could-be-mixed-with-sus/</loc>
		<lastmod>2022-11-02T18:21:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/by-removing-the-8-5-upper-limit-for-cider-we-fear-that-there-will-be-no-clear-line-between-cider-and-apple-wine-is-this-correct/</loc>
		<lastmod>2022-11-02T20:55:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/is-wash-included-in-spr-e-g-if-its-sold-on-to-be-made-into-spirits-is-it-counted/</loc>
		<lastmod>2022-11-02T21:01:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/is-the-wowgr-review-still-in-the-consultation-phase/</loc>
		<lastmod>2022-11-07T21:01:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/how-do-i-register-for-uk-duty-stamps/</loc>
		<lastmod>2022-12-21T17:41:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/we-have-a-customer-that-is-based-in-the-caribbean-wants-to-store-sell-under-bond-spirits-with-us-since-they-are-overseas-and-do-not-have-an-establishment-in-the-uk-does-that-mean-they-are-exempt/</loc>
		<lastmod>2023-02-13T21:01:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/is-it-100-hmrc-protocol-that-dictates-that-the-bonded-warehouse-operator-must-complete-movement-from-port-of-arrival-to-their-warehouse-not-allowing-a-third-party-to-deliver-bonded-cargo/</loc>
		<lastmod>2023-03-13T16:45:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/if-using-the-green-lane-will-businesses-have-to-prove-that-their-goods-will-remain-in-northern-ireland-and-how/</loc>
		<lastmod>2023-03-24T08:24:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/the-windsor-framework-will-enrolment-to-the-uk-trader-scheme-be-automatic-and-has-the-criteria-changed/</loc>
		<lastmod>2023-03-24T08:26:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/the-windsor-framework-when-will-the-new-process-be-up-and-running/</loc>
		<lastmod>2023-03-24T09:12:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/is-emcs-going-to-be-modernised-its-very-clunky-and-requires-duplication-of-data-in-certain-sections/</loc>
		<lastmod>2023-05-05T19:54:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/from-an-hmrc-perspective-it-seems-there-is-a-perceived-greater-risk-from-customs-warehouses-rather-than-excise/</loc>
		<lastmod>2023-05-05T19:57:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/where-can-i-obtain-a-certificate-of-origin/</loc>
		<lastmod>2023-05-09T12:16:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/what-does-hmrc-mean-by-due-diligence/</loc>
		<lastmod>2023-08-02T14:36:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/i-need-to-adjust-some-items-on-cds-what-are-the-deadlines-for-this/</loc>
		<lastmod>2023-08-07T11:59:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/do-small-producer-and-draught-reliefs-apply-to-imported-beer-too-or-just-beer-produced-in-the-uk/</loc>
		<lastmod>2023-08-08T09:33:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/when-completing-import-declarations-i-have-to-enter-a-figure-for-spr-in-the-tax-lines-for-a-small-brewery-producer-how-do-i-calculate-this/</loc>
		<lastmod>2023-08-08T09:38:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/how-do-i-check-and-validate-a-mgn/</loc>
		<lastmod>2023-09-25T14:43:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/nirms-would-spirits-need-to-be-labelled-not-for-eu-given-they-will-have-a-uk-duty-stamp-on-each-bottle/</loc>
		<lastmod>2023-10-03T10:05:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/if-a-customer-chooses-to-register-for-nirms-which-allows-them-to-declare-to-the-green-lane-can-our-transport-agents-declare-shipments-for-them-to-the-red-lane-to/</loc>
		<lastmod>2023-10-03T10:18:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/nirms-when-consignments-of-full-pallets-are-being-shipped-is-there-any-dispensation-to-label-the-four-faces-of-the-pallet-with-a-pallet-label-to-state-not-for-eu-given-its/</loc>
		<lastmod>2023-10-03T10:23:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/how-do-i-check-and-validate-an-mgn/</loc>
		<lastmod>2024-02-27T16:00:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/how-do-i-do-a-seed-check/</loc>
		<lastmod>2024-02-27T16:02:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/one-of-our-customers-has-done-their-own-customs-so-we-have-received-the-excise-movement-of-receipt-of-the-goods-do-we-as-the-warehouse-keeper-need-to-do-anything-to-discharge-or-receipt-the-stock/</loc>
		<lastmod>2024-05-29T09:46:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/history-of-excise-when-were-excise-taxes-first-levied/</loc>
		<lastmod>2024-05-29T09:54:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/what-is-co-storage-and-should-i-use-it/</loc>
		<lastmod>2024-07-01T10:25:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/where-can-i-register-for-the-plastic-packaging-tax-ppt/</loc>
		<lastmod>2024-07-01T10:33:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/we-recently-entered-emcs-to-create-a-suspended-movement-but-it-looks-different-has-the-front-end-process-changed/</loc>
		<lastmod>2024-07-16T14:59:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/we-have-a-customer-that-will-be-storing-cider-in-bond-does-the-customer-need-a-wowgr-for-this/</loc>
		<lastmod>2024-09-04T14:29:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/can-you-provide-any-guidance-on-what-the-legally-required-minimum-fire-rating-is-that-a-warehouse-would-need-for-an-internal-separation-wall/</loc>
		<lastmod>2024-09-27T16:10:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/in-the-wowgr-reforms-when-it-says-the-removal-of-the-72-hour-rule-duty-point-does-this-mean-there-will-be-no-leeway-at-all-if-a-non-wowgr-client-has-spirits-delivered-in-under-bon/</loc>
		<lastmod>2024-12-18T14:21:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/can-you-confirm-exactly-which-registrations-and-authorisations-appa-replaces/</loc>
		<lastmod>2025-03-11T13:16:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/due-diligence-what-training-are-hmrc-officers-receiving-on-the-interpretation-of-due-diligence-and-what-is-reasonable-for-the-trade-to-gather-and-risk-assess/</loc>
		<lastmod>2025-03-17T16:06:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/do-hmrc-intend-to-place-conditions-on-warehouse-approvals-to-police-the-nature-of-checks-undertaken-and-the-nature-of-owners-of-goods-within-the-warehouse/</loc>
		<lastmod>2025-03-17T16:08:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/are-hmrc-prepared-to-accept-that-due-diligence-cannot-predict-the-future-and-can-only-be-assessed-on-the-information-available-at-the-point-in-time-it-is-collected/</loc>
		<lastmod>2025-03-17T16:37:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/at-what-point-will-hmrc-conclude-that-due-diligence-is-deficient-and-that-the-warehouse-may-be-liable-for-any-losses/</loc>
		<lastmod>2025-03-17T16:39:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/at-what-point-will-wrongdoing-by-owners-be-disclosed-to-warehouses/</loc>
		<lastmod>2025-03-17T16:42:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/currently-the-appeal-and-tribunal-process-can-take-years-is-there-anything-to-stop-a-business-accused-of-wrongdoing-continuing-to-trade-during-what-could-be-years-before-an-outcome-is-reached/</loc>
		<lastmod>2025-03-17T16:46:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/what-steps-have-hmrc-put-in-place-to-identify-and-act-against-rogue-non-uk-businesses/</loc>
		<lastmod>2025-03-17T16:50:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/are-there-any-special-procedures-for-moving-alcohol-between-two-locations-warehouses-at-the-same-address-the-warehouses-are-across-the-road-from-each-other/</loc>
		<lastmod>2025-03-31T20:03:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/do-i-still-need-an-excise-movement-guarantee-for-my-movement-of-duty-suspended-excise-goods/</loc>
		<lastmod>2025-07-09T10:20:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/do-i-need-an-excise-movement-guarantee-if-moving-goods-intra-uk-to-from-a-ni-warehouse/</loc>
		<lastmod>2025-07-09T10:22:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/is-an-excise-movement-guarantee-still-required-for-movements-between-ni-and-eu/</loc>
		<lastmod>2025-07-09T10:26:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/do-goods-imported-and-exported-from-the-eu-still-require-an-excise-movement-guarantee/</loc>
		<lastmod>2025-07-09T10:28:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/do-i-need-an-excise-movement-guarantee-if-my-products-are-moving-under-appa/</loc>
		<lastmod>2025-07-09T10:38:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/as-a-warehousekeeper-why-am-i-being-held-liable-for-movements-without-an-excise-movement-guarantee/</loc>
		<lastmod>2025-07-09T10:39:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/section-9-2-financial-security-for-duty-suspended-movements-to-section-9-7-have-been-removed-from-excise-notice-197-where-will-i-find-information-on-excise-movement-guarantees/</loc>
		<lastmod>2025-07-09T10:42:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/what-are-the-penalties-for-failing-to-pay-excise-duty/</loc>
		<lastmod>2025-09-25T11:20:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/what-enforcement-actions-does-hmrc-use-to-prevent-excise-duty-fraud/</loc>
		<lastmod>2025-09-25T11:24:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/alcohol-was-originally-dispatched-as-duty-paid-and-later-returned-to-us-the-alcohol-has-since-been-disgorged-and-re-bottled-could-you-advise-whether-any-additional-duty-would-arise-in-this-situation/</loc>
		<lastmod>2026-05-05T10:31:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/a-vpd-and-vds-approved-uk-manufacturer-sells-bulk-quantities-to-another-vpd-and-vds-approved-uk-manufacturer-who-bottles-the-products-for-retail-sales-which-of-the-2-manufacturers-is-responsible-for/</loc>
		<lastmod>2026-05-05T10:36:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/i-am-a-small-scale-e-liquid-producer-i-am-looking-to-cease-manufacturing-in-august-2026-am-i-able-to-sell-these-liquids-after-1st-october-2026-and-up-until-the-sell-through-period-to-a-wholesaler-o/</loc>
		<lastmod>2026-05-05T11:41:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/at-which-stages-of-manufacturing-do-the-vape-tax-stamps-need-to-be-scanned/</loc>
		<lastmod>2026-05-05T11:44:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/vpd-is-there-a-deadline-by-which-products-bearing-the-transitional-stamp-need-to-be-sold/</loc>
		<lastmod>2026-05-05T11:46:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/will-the-vaping-tax-stamps-expire-after-purchase-in-other-words-do-they-need-to-be-used-within-a-specific-time-period/</loc>
		<lastmod>2026-05-05T11:48:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/what-will-be-the-last-stage-of-the-supply-chain-at-which-stamps-must-be-scanned-to-enable-hmrc-to-track-them/</loc>
		<lastmod>2026-05-05T11:49:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/vpd-do-stamps-need-to-be-applied-at-the-point-of-production-or-can-they-be-held-within-duty-suspense-and-stamped-just-before-they-leave/</loc>
		<lastmod>2026-05-05T11:52:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/vpd-are-cross-border-sales-still-allowed-if-stamps-are-attached-selling-from-abroad-to-a-uk-private-buyer/</loc>
		<lastmod>2026-05-05T12:22:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/vpd-does-this-apply-to-non-liquid-products-i-e-kits/</loc>
		<lastmod>2026-05-05T12:25:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/if-a-vape-product-manufacturer-has-stock-that-was-made-before-1st-october-2026-and-wants-to-sell-after-april-2027-can-they-apply-the-duty-stamp-to-older-stock-to-sell-legally/</loc>
		<lastmod>2026-05-05T12:28:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/do-vaping-products-sold-from-the-uk-to-countries-outside-of-the-uk-eu-require-a-vaping-duty-stamp/</loc>
		<lastmod>2026-05-05T12:41:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.thebwa.com/questions/wil-the-safety-security-information-not-currently-provided-on-a-uk-full-declaration-i-e-route-cntry-office-of-exit-be-required-for-movements-to-eu-from-1st-jan-21-and-if-so-how-will-this-be-submi/</loc>
		<lastmod>2026-05-28T13:21:31+00:00</lastmod>
	</url>
</urlset>
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