The Excise Warehousing (Etc.) Regulations 1988

Records of

(a)

goods deposited in the excise warehouse, from where and from whom received, and date of warehousing;

(aa)

[F1 any certificate or other document that accompanied beer that contained a statement of the amount of beer produced in the brewery where the beer was produced;]

(b)

goods removed from the excise warehouse, the purpose of the removal, date of removal and (if the purpose of the removal is other than for home use) the place to which the goods are removed;

(c)

stock of warehoused goods;

(d)

deficiencies and increases in stock;

(e)

operations performed;

(f)

deficiencies and increases in operation;

(g)

accounts taken of goods deposited in the excise warehouse, removed from the excise warehouse, put into operation, received from operation, and of stocks in the excise warehouse;

(h)

samples drawn from warehoused goods, samples removed from warehouse, and the person to whom samples are delivered;

(i)

the manner in which duty is paid or accounted for when goods chargeable with duty are removed for home use;

(j)

the manner in which security is given when goods chargeable with duty are removed for purposes other than home use, and the dates when certificates of receipt or shipment are received;

(jj)

[F2 a copy of any authorisation which is required, in accordance with regulations made under section 60A of the Customs and Excise Management Act 1979, to ship goods as stores without payment of duty;]

(k)

notices delivered to the proper officer and of the manner and time of delivery;

(l)

times when the excise warehouse is opened and closed;

(m)

names and titles of keyholders to the excise warehouse;

(n)

the name and address of the proprietor of each lot or parcel of goods, and of changes of proprietorship.

Textual Amendments

F1 Sch. 2 para. (aa) inserted (1.6.2002) by The Beer and Excise Warehousing (Amendment) Regulations 2002 (S.I. 2002/1265), regs. 1, 3(2)

F2 Sch. 2 para. (jj) 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), 16

Modifications etc. (not altering text)

C1 Sch. 2 para. (h) excluded (1.4.2000) by The Excise Goods (Export Shops) Regulations 2000 (S.I. 2000/645), regs. 1, 6 (with reg. 2)