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The Excise Warehousing (Etc.) Regulations 1988
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- UK Statutory Instruments
- 1988 No. 809
- PART II
- Regulation 12
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Securing, marking and taking stock of warehoused goodsU.K.
12.—(1) The occupier shall take all necessary steps to ensure that no access is had to warehoused goods other than as allowed by or under these Regulations.
(2) Goods shall be warehoused in the packages and lots in which they were first entered for warehousing.
(3) The occupier shall—
(a)legibly and uniquely mark and keep marked warehoused goods so that at any time they can be identified in the stock records; and
(b)stow warehoused goods so that safe and easy access may be had to each package or lot.
(4) The occupier shall, when required by the proper officer to do so, promptly produce to him any warehoused goods which have not lawfully been removed from the warehouse.
(5) The occupier shall take stock of all goods in the warehouse—
(a)monthly in the case of bulk goods in vats or in storage tanks; and
(b)annually in the case of all other goods,
and shall take stock at such other times and to such extent as the Commissioners may for reasonable cause require.
(6) In accordance with the Commissioners' directions the occupier shall—
(a)balance his stock accounts and reconcile the quantities of those balances with his Excise Warehouse Returns; and
(b)balance his stock accounts so that they can be compared with the result of any stock-taking.
(7) The occupier shall notify the proper officer immediately in writing of any deficiency, surplus or other discrepancy concerning stocks or records of stocks whenever or however discovered.
(8) Any goods—
(a)found not to be marked in accordance with paragraph (3) above; or
(b)found to be in excess of the relevant stock account and not immediately notified to the proper officer,
shall be liable to forfeiture.
Modifications etc. (not altering text)
C1Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(b)
C2Reg. 12(5)(a) excluded (1.4.2000) by The Excise Goods (Export Shops) Regulations 2000 (S.I. 2000/645), regs. 1, 6 (with reg. 2)
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