The Excise Warehousing (Etc.) Regulations 1988

(Regulation 21(2))

SCHEDULE 3U.K.RECORDS WHICH THE PROPRIETOR MAY BE REQUIRED TO KEEP

Commencement Information

I1Sch. 3 in force at 1.6.1988, see reg. 1

Records of

(a)

goods which are to be warehoused in an excise warehouse;

(b)

goods which have been warehoused in an excise warehouse;

(c)

goods which have been removed from an excise warehouse otherwise than for home use on payment of the duty chargeable, and all movements of such goods;

(d)

his stock of goods in each excise warehouse;

(e)

operations performed;

(f)

samples drawn, removed from warehouse and, where that removal is other than on payment of the duty chargeable, their use, location and disposal;

(g)

the time and manner in which the duty chargeable on goods to which regulation 21(2) relates is paid, secured or accounted for.

Modifications etc. (not altering text)