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The Excise Warehousing (Etc.) Regulations 1988
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- UK Statutory Instruments
- 1988 No. 809
- PART II
- Regulation 18
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- 01/06/1988- Amendment
- 01/04/2000- Amendment
- 31/12/2020- Amendment
- 31/12/2020
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Entry of goods not in warehouseU.K.
18. Except in such cases as the Commissioners direct, goods which are to be warehoused and goods which have been lawfully removed from an excise warehouse without payment of duty may, with the permission of the proper officer, be entered or further entered by their proprietor for any of the purposes referred to in paragraphs (1) and (2) of regulation 16 above as if they were to be removed from the excise warehouse:
Provided that where any such goods are packaged and part only is to be further entered, that part shall consist of one or more complete packages.
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)
C2Regs. 18, 19 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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