Apply to be an excise warehousekeeper

Before you start

You can use this form to apply to be an excise warehousekeeper for alcohol, tobacco and vaping products (including applying for approval for Vaping Products Duty and vaping duty stamps).

You can apply to operate a general storage and distribution warehouse, or a trade facility warehouse using the same application form.

There are different forms if you need to:

• tell HMRC you want to withdraw your application to be an excise warehousekeeper
• apply to add, remove, or change a warehouse as an authorised excise warehousekeeper
• operate a motor and heating fuels warehouse, you need to fill in form EX70 and form EX61 if you are not an authorised warehousekeeper

When you should apply

You must apply at least 45 working days before the date on which you want your authorisation to begin. This is to allow us time to carry out the necessary verification and pre-approval checks, which will normally include a visit to your place of business.

What you’ll need

To apply, you’ll need to provide: 

• your name and contact details
• your current business status and details
• your Unique Taxpayer Reference (UTR)
• details of people in charge of the business
• details of all warehouse premises, including name, address and correspondence address (if different)
• details of any excise products you will be storing or performing operations on in the warehouse
• a copy of your business plan
• a copy of your premises plan

Apply online

You’ll need to sign in to apply online. If you do not already have sign in details, you’ll be able to create them.

Apply now

If you cannot apply online

Contact HMRC in writing to ask for a paper form, if you:

• object to using computers on religious grounds
• cannot use computers because of your age, a disability or because you do not have internet access where you live

You can apply by post by using:

• form EX61 to apply to be an excise warehousekeeper
• form EX68 for general storage and distribution warehouse
• form EX69 for trade facility warehouse

Once you’ve applied

Your application will be vetted and is subject to background checks. If these checks provide insufficient assurance that the business is suitable for authorisation, more information may be requested.

Until this information is received, your application will be put on hold.

Get more information

You can read more about excise warehousing in Registration and approval of excise goods held in duty suspension (Excise Notice 196).