http://www.legislation.gov.uk/uksi/1988/809/regulation/11The Excise Warehousing (Etc.) Regulations 1988AccountabilityCUSTOMS AND EXCISEStatute Law Database2024-05-16Expert Participation2023-07-31 These Regulations, which come into force on 1st June 1988, replace the Excise Warehousing (Etc.) Regulations 1982 and the Excise Warehousing (Etc.) (Amendment) Regulations 1986. PART IIPROCEDURES FOR EXCISE WAREHOUSES AND WAREHOUSED GOODSReceipt of goods into warehouse111Subject to paragraph (6) below, when goods are warehoused the occupier shall immediately deliver to the proper officer an entry of the goods in such form and containing such particulars as the Commissioners direct.2When goods are warehoused the occupier shall take account of the goods and deliver a copy of that account to the proper officer by the start of business on the next day after warehousing that the warehouse is open.3The occupier shall, if there is any indication that the goods may have been subject to loss or tampering in the course of removal to the excise warehouse, immediately inform the proper officer and retain the goods intact for his examination.4 Except in any case to which the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 apply, the occupier shall, within 5 days of goods being warehoused, send a certificate of receipt for the goods to the person from whom they were received identifying the goods and stating the quantity which has been warehoused.4AWhere goods are warehoused in circumstances where duty may be drawn back the certificate of receipt mentioned in paragraph (4) above shall—abe in such form and contain such particulars as the Commissioners may require, andbbe endorsed on one of the copies of the warehousing advice note that accompanied the goods,and in this paragraph “warehousing advice note” means a document (in such form and containing such particulars as the Commissioners may require) drawn up by the person to whom the certificate of receipt will be sent.5Except as the proper officer otherwise allows the occupier shall give only one receipt required by paragraph (4) above for each lot or parcel of goods warehoused.6In the case of spirits warehoused at the distillery where they were produced satisfaction of the requirements of regulation 21 of the Spirits Regulations 1982 shall be deemed to be compliance with the requirements of entry and account in paragraphs (1) and (2) above.7Should the occupier fail to comply with any condition or restriction imposed by or under paragraphs (1), (2), (3) or (6) above any goods in respect of which the failure occurred shall be liable to forfeiture. S.I. 1982/611. Reg. 11 in force at 1.6.1988, see reg. 1Reg. 11(4A) inserted (1.6.1995) by The Excise Goods (Drawback) Regulations 1995 (S.I. 1995/1046), regs. 1, 15(b) (with reg. 3)Reg. 11(6) excluded (1.4.2000) by The Excise Goods (Export Shops) Regulations 2000 (S.I. 2000/645), regs. 1, 6 (with reg. 2)Words in reg. 11(4) substituted (1.4.2010) by The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593), reg. 2, Sch. 2 para. 2(1)Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(b)
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<dc:title>The Excise Warehousing (Etc.) Regulations 1988</dc:title>
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<Number>PART II</Number>
<Title>PROCEDURES FOR EXCISE WAREHOUSES AND WAREHOUSED GOODS</Title>
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<Title>Receipt of goods into warehouse</Title>
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11
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<Pnumber>1</Pnumber>
<P2para>
<Text>Subject to paragraph (6) below, when goods are warehoused the occupier shall immediately deliver to the proper officer an entry of the goods in such form and containing such particulars as the Commissioners direct.</Text>
</P2para>
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<Pnumber>2</Pnumber>
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<Text>When goods are warehoused the occupier shall take account of the goods and deliver a copy of that account to the proper officer by the start of business on the next day after warehousing that the warehouse is open.</Text>
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<Pnumber>3</Pnumber>
<P2para>
<Text>The occupier shall, if there is any indication that the goods may have been subject to loss or tampering in the course of removal to the excise warehouse, immediately inform the proper officer and retain the goods intact for his examination.</Text>
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<Pnumber>4</Pnumber>
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<Text>
<Substitution ChangeId="key-3b696fe8552f894ec4f057a2f15af169-1676567653941" CommentaryRef="key-3b696fe8552f894ec4f057a2f15af169">Except in any case to which the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 apply</Substitution>
, the occupier shall, within 5 days of goods being warehoused, send a certificate of receipt for the goods to the person from whom they were received identifying the goods and stating the quantity which has been warehoused.
</Text>
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<Addition ChangeId="key-afe945386a07fcb9f3b62ee4ee77b66a-1676285619012" CommentaryRef="key-afe945386a07fcb9f3b62ee4ee77b66a">be in such form and contain such particulars as the Commissioners may require, and</Addition>
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<Addition ChangeId="key-afe945386a07fcb9f3b62ee4ee77b66a-1676285619012" CommentaryRef="key-afe945386a07fcb9f3b62ee4ee77b66a">be endorsed on one of the copies of the warehousing advice note that accompanied the goods,</Addition>
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<Addition ChangeId="key-afe945386a07fcb9f3b62ee4ee77b66a-1676285619012" CommentaryRef="key-afe945386a07fcb9f3b62ee4ee77b66a">and in this paragraph “warehousing advice note” means a document (in such form and containing such particulars as the Commissioners may require) drawn up by the person to whom the certificate of receipt will be sent.</Addition>
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<Pnumber>5</Pnumber>
<P2para>
<Text>Except as the proper officer otherwise allows the occupier shall give only one receipt required by paragraph (4) above for each lot or parcel of goods warehoused.</Text>
</P2para>
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<P2 DocumentURI="http://www.legislation.gov.uk/uksi/1988/809/regulation/11/6" IdURI="http://www.legislation.gov.uk/id/uksi/1988/809/regulation/11/6" id="regulation-11-6" RestrictStartDate="2000-04-01">
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6
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In the case of spirits warehoused at the distillery where they were produced satisfaction of the requirements of regulation 21 of the Spirits Regulations 1982
<FootnoteRef Ref="f00006"/>
shall be deemed to be compliance with the requirements of entry and account in paragraphs (1) and (2) above.
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<Pnumber>7</Pnumber>
<P2para>
<Text>Should the occupier fail to comply with any condition or restriction imposed by or under paragraphs (1), (2), (3) or (6) above any goods in respect of which the failure occurred shall be liable to forfeiture.</Text>
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<Text>
<Citation URI="http://www.legislation.gov.uk/id/uksi/1982/611" id="c00012" Class="UnitedKingdomStatutoryInstrument" Year="1982" Number="0611">S.I. 1982/611</Citation>
.
</Text>
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<Text>
<CitationSubRef id="cvoxswq94-00087" SectionRef="regulation-11" URI="http://www.legislation.gov.uk/id/uksi/1988/809/regulation/11">Reg. 11</CitationSubRef>
in force at 1.6.1988, see
<CitationSubRef id="cvoxswq94-00088" CitationRef="" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/1988/809/regulation/1" Operative="true">reg. 1</CitationSubRef>
</Text>
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<Text>
<CitationSubRef id="cvoy8fyk4-00006" SectionRef="regulation-11-4A" URI="http://www.legislation.gov.uk/id/uksi/1988/809/regulation/11/4A">Reg. 11(4A)</CitationSubRef>
inserted (1.6.1995) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1995/1046" id="cvoy8fyk4-00007" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="1046" Title="The Excise Goods (Drawback) Regulations 1995">The Excise Goods (Drawback) Regulations 1995 (S.I. 1995/1046)</Citation>
,
<CitationSubRef CitationRef="cvoy8fyk4-00007" id="cvoy8fyk4-00008" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/1995/1046/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cvoy8fyk4-00007" id="cvoy8fyk4-00009" SectionRef="regulation-15-b" URI="http://www.legislation.gov.uk/id/uksi/1995/1046/regulation/15/b" Operative="true">15(b)</CitationSubRef>
(with
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)
</Text>
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<Para>
<Text>
<CitationSubRef id="cvteqj634-00006" SectionRef="regulation-11-6" URI="http://www.legislation.gov.uk/id/uksi/1988/809/regulation/11/6">Reg. 11(6)</CitationSubRef>
excluded (1.4.2000) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/645" id="cvteqj634-00007" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="645" Title="The Excise Goods (Export Shops) Regulations 2000">The Excise Goods (Export Shops) Regulations 2000 (S.I. 2000/645)</Citation>
,
<CitationSubRef CitationRef="cvteqj634-00007" id="cvteqj634-00008" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2000/645/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cvteqj634-00007" id="cvteqj634-00009" SectionRef="regulation-6" URI="http://www.legislation.gov.uk/id/uksi/2000/645/regulation/6" Operative="true">6</CitationSubRef>
(with
<CitationSubRef CitationRef="cvteqj634-00007" id="cvteqj634-00010" SectionRef="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2000/645/regulation/2">reg. 2</CitationSubRef>
)
</Text>
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<Para>
<Text>
Words in
<CitationSubRef id="cvtm5kma4-00006" SectionRef="regulation-11-4" URI="http://www.legislation.gov.uk/id/uksi/1988/809/regulation/11/4">reg. 11(4)</CitationSubRef>
substituted (1.4.2010) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2010/593" id="cvtm5kma4-00007" Class="UnitedKingdomStatutoryInstrument" Year="2010" Number="593" Title="The Excise Goods (Holding, Movement and Duty Point) Regulations 2010">The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593)</Citation>
,
<CitationSubRef CitationRef="cvtm5kma4-00007" id="cvtm5kma4-00008" SectionRef="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2010/593/regulation/2">reg. 2</CitationSubRef>
,
<CitationSubRef CitationRef="cvtm5kma4-00007" id="cvtm5kma4-00009" SectionRef="schedule-2-paragraph-2-1" URI="http://www.legislation.gov.uk/id/uksi/2010/593/schedule/2/paragraph/2/1" Operative="true">Sch. 2 para. 2(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-11e81f860f803fc7249ba18de4bae49f" Type="C">
<Para>
<Text>
Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1559" id="d10e2" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1559" Title="The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020">The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559)</Citation>
,
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</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>