PART III RETURNS AND RECORDS

Records to be kept
21. (1) The occupier shall, in relation to goods in an excise warehouse, keep the records prescribed by Schedule 2 to these Regulations.
(2) The proprietor of goods in an excise warehouse, or of goods which have been removed from an excise warehouse without payment of duty, or which are to be warehoused, may be required by the proper officer to keep the records prescribed by Schedule 3 to these Regulations in so far as they relate to his proprietorship of the goods.
(3) In addition to the other records required by this regulation the occupier shall, in relation to his occupation of the warehouse, keep such records of the receipt and use of goods received into the excise warehouse other than for warehousing therein as the proper officer requires.
(4) Records required by or under this regulation shall—
(a) be entered up promptly;
(b) identify the goods to which they relate;
(c) in the case of an occupier be kept at the warehouse;
(d) in the case of a proprietor be kept at his principal place of business in the United Kingdom, or at such other place as the proper officer allows; and
(e) be kept in such form and manner and contain such information as the Commissioners direct.

Reg. 21 in force at 1.6.1988, see reg. 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)
Reg. 21(2) excluded (1.4.2000) by The Excise Goods (Export Shops) Regulations 2000 (S.I. 2000/645), regs. 1, 6 (with reg. 2)