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The Excise Warehousing (Etc.) Regulations 1988

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This is the original version (as it was originally made).

  1. Introductory Text

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    PART I PRELIMINARY

    1. 1.Citation and commencement

    2. 2.Interpretation

    3. 3.Application

    4. 4.Designated file

    5. 5.Variation of provisions at request of occupier or proprietor

    6. 6.Limitation of penalties

    7. 7.Manner of Commissioners' directions etc.

    8. 8.Form of entries etc.

    9. 9.Revocation

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    PART II PROCEDURES FOR EXCISE WAREHOUSES AND WAREHOUSED GOODS

    1. 10.Time of warehousing

    2. 11.Receipt of goods into warehouse

    3. 12.Securing, marking and taking stock of warehoused goods

    4. 13.Proprietor’s examination of goods

    5. 14.Operations

    6. 15.Removal from warehouse—occupier’s responsibilities

    7. 16.Removal from warehouse—entry

    8. 17.Removal from warehouse—general

    9. 18.Entry of goods not in warehouse

    10. 19.Samples

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    PART III RETURNS AND RECORDS

    1. 20.Returns

    2. 21.Records to be kept

    3. 22.Preservation of records

    4. 23.Production of records

    5. 24.Information for the protection of the revenue

    6. 25.Further provision as to records

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    PART IV DUTY CHARGEABLE ON WAREHOUSED GOODS

    1. 26.Duty chargeable on goods removed for home use

    2. 27.Duty chargeable on goods diverted to home use after removal without payment of duty

    3. 28.Duty chargeable on missing or deficient goods

    4. 29.Calculation of duty

    5. 30.Ascertainment of quantity by taking an account

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    PART V ASCERTAINMENT OF DUTY BY REFERENCE TO LABELS ETC.

    1. 31.Ascertainment of duty by reference to labels etc.

  7. Signature

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      SCHEDULE 1

      OPERATIONS WHICH MAY BE PERMITTED ON WAREHOUSED GOODS

      1. 1.Sorting, separating, packing or repacking and such other operations as...

      2. 2.The rectifying and compounding of spirits.

      3. 3.The rendering sparkling of wine and made-wine.

      4. 4.The mixing of a fermented liquor or a liquor derived...

      5. 5.The mixing of lime or lemon juice with spirits for...

      6. 6.Denaturing.

      7. 7.Reducing.

      8. 8.Marrying.

      9. 9.Blending.

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      SCHEDULE 2

      RECORDS TO BE KEPT BY THE OCCUPIER

      1. Records of

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      SCHEDULE 3

      RECORDS WHICH THE PROPRIETOR MAY BE REQUIRED TO KEEP

      1. Records of

  8. Explanatory Note

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