Customs and Excise Management Act 1979

92 Approval of warehouses

(1) The Commissioners may approve, for such periods and subject to such conditions as they think fit, places of security tor 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 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 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 ".

(2) 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 with customs duty or otherwise not for the time being in free circulation in member States (whether or not also chargeable with excise duty) without payment of the customs duty;

(b) of such other goods as the Commissioners may allow to be warehoused for exportation or for use as stores in cases where relief from or repayment of any customs duty or other payment is conditional on their exportation or use as stores,

subject to and in accordance with warehousing regulations; and any place of security so approved is referred to in this Act as a " customs warehouse ".

(3) The same place may be approved under this section both as a customs 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 customs 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 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, he shall be liable on summary conviction to a penalty of £200.

(7) The Commissioners may at any time for reasonable cause revoke or vary the terms of their approval of any warehouse under this section.

(8) Any person contravening or failing to comply with any condition imposed or direction given by the Commissioners under this section shall be liable on summary conviction to a penalty of £100.