Part VIII Warehouses and Queen’s Warehouses and Related Provisions about Pipe-lines
92 Approval of warehouses.
1
The Commissioners may approve, for such periods and subject to such conditions as they think fit, places of security for the deposit, keeping and securing—
a
of imported goods chargeable as such with excise duty (whether or not also chargeable with customs duty) without payment of the excise duty;
b
of goods for exportation or for use as stores, being goods not eligible for home use;
c
of goods manufactured or produced in the United Kingdom F1or the Isle of Man and permitted by or under the customs and excise Acts to be warehoused without payment of any duty of excise chargeable thereon;
d
of goods imported into or manufactured or produced in the United Kingdom F1or the Isle of Man and permitted by or under the customs and excise Acts to be warehoused on drawback,
subject to and in accordance with warehousing regulations; and any place of security so approved is referred to in this Act as an “excise warehouse”.
F22
Functions with respect to the approval of warehouses for the purposes of Article 38 of Commission Regulation (EEC) No. 3665/87 shall be exercised by the Commissioners; and a warehouse approved by them for such purposes is referred to in this Act as a “victualling warehouse”.
3
The same place may be approved under this section both as a F3victualling and as an excise warehouse.
4
Notwithstanding subsection (2) above and the terms of the approval of the warehouse but subject to directions under subsection (5) below, goods of the following descriptions, not being goods chargeable with excise duty which has not been paid, that is to say—
a
goods originating in member States;
b
goods which are in free circulation in member States; and
c
goods placed on importation under a customs procedure (other than warehousing) involving the suspension of, or the giving of relief from, customs duties,
may be kept, without being warehoused, in a F4victuall ing warehouse.
5
The Commissioners may from time to time give directions—
a
as to the goods which may or may not be deposited in any particular warehouse or class of warehouse;
b
as to the part of any warehouse in which any class or description of goods may be kept or secured.
6
If, after the approval of a warehouse as an excise warehouse, the occupier thereof makes without the previous consent of the Commissioners any alteration therein or addition thereto, F5the making of the alteration or addition shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties)..
7
The Commissioners may at any time for reasonable cause revoke or vary the terms of their approval of any warehouse under this section.
F68
Where any person contravenes or fails to comply with any condition imposed or direction given by the Commissioners under this section, his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).