The Excise Warehousing (Etc.) Regulations 1988

PART IPRELIMINARY

1Citation and commencement

2Interpretation

4Designated file

5Variation of provisions at request of occupier or proprietor

6Limitation of penalties

7Manner of Commissioners' directions etc.

8Form of entries etc.

PART IIPROCEDURES FOR EXCISE WAREHOUSES AND WAREHOUSED GOODS

10Time of warehousing

10AGoods to which section 46 of the Customs and Excise Management Act 1979 applies

11Receipt of goods into warehouse

12Securing, marking and taking stock of warehoused goods

13Proprietor’s examination of goods

15Removal from warehouse—occupier’s responsibilities

16Removal from warehouse—entry

17Removal from warehouse—general

18Entry of goods not in warehouse

PART IIIRETURNS AND RECORDS

21Records to be kept

22Preservation of records

23Production of records

24Information for the protection of the revenue

25Further provision as to records

PART IVDUTY CHARGEABLE ON WAREHOUSED GOODS

26Duty chargeable on goods removed for home use

27Duty chargeable on goods diverted to home use after removal without payment of duty

28Duty chargeable on missing or deficient goods

29Calculation of duty

30Ascertainment of quantity by taking an account

PART VASCERTAINMENT OF DUTY BY REFERENCE TO LABELS ETC.

31Ascertainment of duty by reference to labels etc.

SCHEDULE 1OPERATIONS WHICH MAY BE PERMITTED ON WAREHOUSED GOODS

1Sorting, separating, packing or repacking and such other operations as...

2The rectifying and compounding of spirits.

3The rendering sparkling of wine and made-wine.

4The mixing of a fermented liquor or a liquor derived...

5The mixing of lime or lemon juice with spirits for...

SCHEDULE 2RECORDS TO BE KEPT BY THE OCCUPIER

Records of goods deposited in the excise warehouse, from where...

SCHEDULE 3RECORDS WHICH THE PROPRIETOR MAY BE REQUIRED TO KEEP

SCHEDULE 5Particulars which must be contained in a document

1988 No. 809

CUSTOMS AND EXCISE

The Excise Warehousing (Etc.) Regulations 1988

Made29th April 1988

Laid before Parliament9th May 1988

Coming into force1st June 1988

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 93 of the Customs and Excise Management Act 19791, and sections 2(3A), 15 and 56(1) of the Alcoholic Liquor Duties Act 19792 and of all other powers enabling them in that behalf, hereby make the following regulations: