Explanatory Note
(This note is not part of the Regulations)
These Regulations, which come into force on 1st June 1988, replace the Excise Warehousing (Etc.) Regulations 1982 and the Excise Warehousing (Etc.) (Amendment) Regulations 1986.
The Regulations prescribe conditions for the receipt into, removal from and secure storage of goods in excise warehouses and the operations which may be conducted on those goods in such warehouses.
The Regulations provide for the records to be kept and preserved by the occupier of an excise warehouse and the proprietor of goods in an excise warehouse and provide also for the production of such records and the furnishing of information for the protection of the revenue.