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Imports: Tax Allowances

Asked by Andrew RosindellReform UKTreasuryTabled Answered 4 December 2025UIN 95615

The question

To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of registering people involved in the distribution and sale of excise goods in a national scheme administered by HMRC.

Answered by Dan Tomlinson

The existing excise regime is already well regulated, with HMRC operating several registration and approval schemes for those who deal in excise goods, for example the Alcohol Wholesaler Registration Scheme (AWRS), the Tobacco Trace and Trace system and the Registered Dealers in Controlled Oils (RDCO) scheme.

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