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The Excise Warehousing (Etc.) Regulations 1988
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- UK Statutory Instruments
- 1988 No. 809
- PART II
- Regulation 11
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Version Superseded: 01/04/2000
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Receipt of goods into warehouseU.K.
11.—(1) Subject to paragraph (6) below, when goods are warehoused the occupier shall immediately deliver to the proper officer an entry of the goods in such form and containing such particulars as the Commissioners direct.
(2) When goods are warehoused the occupier shall take account of the goods and deliver a copy of that account to the proper officer by the start of business on the next day after warehousing that the warehouse is open.
(3) The occupier shall, if there is any indication that the goods may have been subject to loss or tampering in the course of removal to the excise warehouse, immediately inform the proper officer and retain the goods intact for his examination.
(4) Except as the proper officer may otherwise allow, the occupier shall, within 5 days of goods being warehoused, send a certificate of receipt for the goods to the person from whom they were received identifying the goods and stating the quantity which has been warehoused.
[F1(4A) Where goods are warehoused in circumstances where duty may be drawn back the certificate of receipt mentioned in paragraph (4) above shall—
(a)be in such form and contain such particulars as the Commissioners may require, and
(b)be endorsed on one of the copies of the warehousing advice note that accompanied the goods,
and in this paragraph “warehousing advice note” means a document (in such form and containing such particulars as the Commissioners may require) drawn up by the person to whom the certificate of receipt will be sent.]
(5) Except as the proper officer otherwise allows the occupier shall give only one receipt required by paragraph (4) above for each lot or parcel of goods warehoused.
(6) In the case of spirits warehoused at the distillery where they were produced satisfaction of the requirements of regulation 21 of the Spirits Regulations 1982(1) shall be deemed to be compliance with the requirements of entry and account in paragraphs (1) and (2) above.
(7) Should the occupier fail to comply with any condition or restriction imposed by or under paragraphs (1), (2), (3) or (6) above any goods in respect of which the failure occurred shall be liable to forfeiture.
Textual Amendments
F1Reg. 11(4A) inserted (1.6.1995) by The Excise Goods (Drawback) Regulations 1995 (S.I. 1995/1046), regs. 1, 15(b) (with reg. 3)
Commencement Information
(1)
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