The Excise Warehousing (Etc.) Regulations 1988

Removal from warehouse—entry U.K.

16.—(1) Goods may be entered for removal from warehouse for—

(a) home use, if so eligible;

(b) exportation;

(c) shipment as stores; or

(d) removal to the Isle of Man [F1 ;

provided that, where goods are warehoused in circumstances where duty may be drawn back they may not, under this paragraph, be entered for removal from warehouse for any purpose that may result in their being consumed in the United Kingdom or the Isle of Man].

(2) The Commissioners may allow goods to be entered for removal from warehouse for—

(a) rewarehousing in another excise warehouse;

(b) temporary removal for such purposes and such periods as they may allow;

(c) scientific research and testing;

(d) removal to premises where goods of the same class or description may, by or under the customs and excise Acts, be kept without payment of excise duty;

(e) denaturing or destruction; or

(f) such other purpose as they permit,

and may by direction impose conditions and restrictions on the entry of goods or classes of goods for any of the above purposes.

(3) Save as the Commissioners direct no goods may be removed from warehouse unless they have been entered in accordance with this regulation.

(4) Goods entered for home use may be removed from warehouse only if—

(a) the duty has been paid to the Commissioners;

(b) the removal is in accordance with provisions of, or under, the customs and excise Acts, allowing payment of the duty to be deferred; or

(c) the removal is permitted under an arrangement approved by the Commissioners for the payment of duty on the day the goods are removed.

(5) Goods entered for a purpose other than home use may be removed from warehouse without payment of duty only if security for that duty is given (by bond or otherwise) to the satisfaction of the Commissioners and the security is such as to remain in force until the accomplishment of the purpose for which entry is made.

[F2 (6) In any case where, in accordance with regulations made under section 60A of the Customs and Excise Management Act 1979, authorisation is required to ship goods as stores without payment of duty, goods entered for shipment as stores may be removed from warehouse without payment of duty only if a copy of the authorisation has been given to the occupier.]

Textual Amendments

F1 Words in reg. 16(1) inserted (1.6.1995) by The Excise Goods (Drawback) Regulations 1995 (S.I. 1995/1046), regs. 1, 15(c) (with reg. 3)

F2 Reg. 16(6) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Excise Goods (Aircraft and Ship’s Stores) Regulations 2015 (S.I. 2015/368), regs. 1(1), 15

Modifications etc. (not altering text)

C1 Regulations, 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)

C2 Reg. 16 excluded (1.4.2000) by The Excise Goods (Export Shops) Regulations 2000 (S.I. 2000/645), regs. 1, 6 (with reg. 2)

C3 Reg. 16(4)(5) excluded (20.10.1995) by The Value Added Tax Regulations 1995 (S.I. 1995/2518), regs. 1, 119

C4 Reg. 16(4)(5) excluded by S.I. 1995/2518, reg. 133AC(a) (with reg. 133L) (as inserted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 43, 47)

Commencement Information

I1 Reg. 16 in force at 1.6.1988, see reg. 1