92 Approval of warehouses.U.K.
(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”.
F2(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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, [F3the 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.
[F4(8)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).]
Textual Amendments
F1Words inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 21
F2S. 92(2)-(4) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 84 (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)
F3Words in s. 92(6) substituted (1.1.1995) by 1994 c. 9, s. 9(9), Sch. 4 Pt. I para. 2(1) (with s. 19(3))
F4S. 92(8) substituted (1.1.1995) by 1994 c. 9, s. 9(9), Sch. 4 Pt. I para. 2(2) (with s. 19(3)); S.I. 1994/2679, art. 3 (with art. 4(3))