The Excise Warehousing (Etc.) Regulations 1988

(Regulation 14(2))

SCHEDULE 1 U.K. OPERATIONS WHICH MAY BE PERMITTED ON WAREHOUSED GOODS

Modifications etc. (not altering text)

C1 Sch. 1 excluded (1.4.2000) by The Excise Goods (Export Shops) Regulations 2000 (S.I. 2000/645), regs. 1, 6 (with reg. 2)

C2 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)

1.  Sorting, separating, packing or repacking and such other operations as are necessary for the preservation, sale, shipment or disposal of the goods. U.K.

Commencement Information

I1 Sch. 1 para. 1 in force at 1.6.1988, see reg. 1

2.  The rectifying and compounding of spirits. U.K.

Commencement Information

I2 Sch. 1 para. 2 in force at 1.6.1988, see reg. 1

3.  The rendering sparkling of wine and [F1 other fermented product]. U.K.

Textual Amendments

F1 Words in Sch. 1 para. 3 substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 3(6)(a) (with Sch. para. 3(7))

Commencement Information

I3 Sch. 1 para. 3 in force at 1.6.1988, see reg. 1

4.  The mixing of a fermented [F2 alcoholic product] or a [F2 alcoholic product] derived from a fermented [F2 alcoholic product] with any other [F2 alcoholic product] or substance so as to produce [F3 other fermented product]. U.K.

Textual Amendments

F2 Words in Sch. 1 para. 4 substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 3(6)(b) (with Sch. para. 3(7))

F3 Words in Sch. 1 para. 4 substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 3(6)(a) (with Sch. para. 3(7))

Commencement Information

I4 Sch. 1 para. 4 in force at 1.6.1988, see reg. 1

5.  The mixing of lime or lemon juice with spirits for shipment as stores or for exportation. U.K.

Commencement Information

I5 Sch. 1 para. 5 in force at 1.6.1988, see reg. 1

6.  Denaturing. U.K.

Commencement Information

I6 Sch. 1 para. 6 in force at 1.6.1988, see reg. 1

7.  Reducing. U.K.

Commencement Information

I7 Sch. 1 para. 7 in force at 1.6.1988, see reg. 1

8.  Marrying. U.K.

Commencement Information

I8 Sch. 1 para. 8 in force at 1.6.1988, see reg. 1

9.  Blending. U.K.

Commencement Information

I9 Sch. 1 para. 9 in force at 1.6.1988, see reg. 1

(Regulation 21(1))

SCHEDULE 2 U.K. RECORDS TO BE KEPT BY THE OCCUPIER

Commencement Information

I10 Sch. 2 in force at 1.6.1988, see reg. 1

Records of

(a)

goods deposited in the excise warehouse, from where and from whom received, and date of warehousing;

(aa)

[F4 any certificate or other document that accompanied beer that contained a statement of the amount of beer produced in the brewery where the beer was produced;]

(b)

goods removed from the excise warehouse, the purpose of the removal, date of removal and (if the purpose of the removal is other than for home use) the place to which the goods are removed;

(c)

stock of warehoused goods;

(d)

deficiencies and increases in stock;

(e)

operations performed;

(f)

deficiencies and increases in operation;

(g)

accounts taken of goods deposited in the excise warehouse, removed from the excise warehouse, put into operation, received from operation, and of stocks in the excise warehouse;

(h)

samples drawn from warehoused goods, samples removed from warehouse, and the person to whom samples are delivered;

(i)

the manner in which duty is paid or accounted for when goods chargeable with duty are removed for home use;

(j)

the manner in which security is given when goods chargeable with duty are removed for purposes other than home use, and the dates when certificates of receipt or shipment are received;

(jj)

[F5 a copy of any authorisation which is required, in accordance with regulations made under section 60A of the Customs and Excise Management Act 1979, to ship goods as stores without payment of duty;]

(k)

notices delivered to the proper officer and of the manner and time of delivery;

(l)

times when the excise warehouse is opened and closed;

(m)

names and titles of keyholders to the excise warehouse;

(n)

the name and address of the proprietor of each lot or parcel of goods, and of changes of proprietorship.

Textual Amendments

F4 Sch. 2 para. (aa) inserted (1.6.2002) by The Beer and Excise Warehousing (Amendment) Regulations 2002 (S.I. 2002/1265), regs. 1, 3(2)

F5 Sch. 2 para. (jj) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Excise Goods (Aircraft and Ship’s Stores) Regulations 2015 (S.I. 2015/368), regs. 1(1), 16

Modifications etc. (not altering text)

C3 Sch. 2 para. (h) excluded (1.4.2000) by The Excise Goods (Export Shops) Regulations 2000 (S.I. 2000/645), regs. 1, 6 (with reg. 2)

(Regulation 21(2))

SCHEDULE 3 U.K. RECORDS WHICH THE PROPRIETOR MAY BE REQUIRED TO KEEP

Commencement Information

I11 Sch. 3 in force at 1.6.1988, see reg. 1

Records of

(a)

goods which are to be warehoused in an excise warehouse;

(b)

goods which have been warehoused in an excise warehouse;

(c)

goods which have been removed from an excise warehouse otherwise than for home use on payment of the duty chargeable, and all movements of such goods;

(d)

his stock of goods in each excise warehouse;

(e)

operations performed;

(f)

samples drawn, removed from warehouse and, where that removal is other than on payment of the duty chargeable, their use, location and disposal;

(g)

the time and manner in which the duty chargeable on goods to which regulation 21(2) relates is paid, secured or accounted for.

Modifications etc. (not altering text)

C4 Sch. 3 excluded (1.4.2000) by The Excise Goods (Export Shops) Regulations 2000 (S.I. 2000/645), regs. 1, 6 (with reg. 2)

Regulation 17

[F6 SCHEDULE 4F7 F8 U.K.

Textual Amendments

F6 Sch. 4 inserted (1.4.2002) by The Excise Goods (Accompanying Documents) Regulations 2002 (S.I. 2002/501), reg. 1, Sch. (with reg. 3)

F7 Sch. 4: at the end of the explanatory note to Box 25 (additional information) the words “If appropriate add the following certificate— “It is hereby certified that the beer described has been produced by an independent small brewery with a production in the previous year of … hectolitres.”” inserted (1.6.2002) by The Beer and Excise Warehousing (Amendment) Regulations 2002 (S.I. 2002/1265), regs. 1, 3(3)

F8 Sch. 4: at the end of the explanatory note to Box 18a the words “If alcohol or alcoholic beverages are stamped with duty stamps, a statement to this effect.” inserted (22.2.2006) by The Duty Stamps Regulations 2006 (S.I. 2006/202), regs. 1, 39

 

 

 

 

 

 

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Regulation 10A

F9 SCHEDULE 5 U.K. Particulars which must be contained in a document

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F9 Sch. 5 revoked (1.4.2010 with effect in relation to goods imported on or after 1.1.2011) by The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593), regs. 2, 91, Sch. 3