Excise Due Diligence Refresh

HMRC are finalising two new Excise Due Diligence products for internal and external purposes – an Alcohol Duty Fraud Excise Due Diligence (ADFEDD) slide pack and an Alcohol Threats, Risks and Vulnerabilities Document. We will provide a full update on the refresh work including the new products at the next JECG meeting.

WOWGR – Alcohol Tobacco Warrant Declaration (ATWD) Removal of WOWGR functionality and associated validation

Following WOWGR reform on 3rd March 2025 there were a couple of outstanding actions in relation to removing the WOWGR functionality and validation on the ATWD system. These changes have been made as part of the IT updates needed for Vaping Products Duty and will be effective from the 1st October 2026. Communications will be issued to confirm all WOWGR related changes ahead of the implementation date.

Excise Movement Guarantees

Following the policy changes to Excise Movement Guarantees (EMG) on 7th July 2025, traders experienced an issue on EMCS whereby selecting the option ‘Guarantor not required for qualifying UK to UK movements’ was only available for particular excise products and not all as per the policy changes set out in section 4 of excise notice 197. A permanent fix is currently being made, and communications will be issued shortly to confirm.

Date for your diary: 11th Nov ‘26 – JECG meeting