HM Revenue & Customs

What ID is needed for a Class A oil refinery, tied oil producer/supplier, tobacco manufacturer, brewer, distiller, wine producer or cider maker to enrol for EMCS?

Approvals, like those for brewers, distillers and tobacco manufacturers, used to only have one excise ID that covered both the person and the premises.

However, EMCS requires 2 separate excise ID's for these types of approvals; one for the person (known as the warehousekeeper excise ID) and one for the premises (known as the warehouse excise ID). The warehousekeeper excise ID is used to register and enrol for EMCS and is the consignor/consignee reference when using EMCS. The warehouse excise ID is the place of dispatch/place of delivery reference.

To comply with this requirement, for anyone who previously only had one ID, we've created a warehousekeeper excise ID, that must be used to enrol for EMCS. This is a 13 alpha-numeric character reference starting with GBWK. The original excise ID issued with your approval should be used on EMCS as the warehouse excise ID.

Separate warehousekeeper excise IDs were created for each existing approval. The creation of the warehousekeeper excise ID does not affect the existing approval in any way.