SCHEDULE 3 RECORDS WHICH THE PROPRIETOR MAY BE REQUIRED TO KEEP
(Regulation 21(2))
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.
Sch. 3 in force at 1.6.1988, see reg. 1
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)
Sch. 3 excluded (1.4.2000) by The Excise Goods (Export Shops) Regulations 2000 (S.I. 2000/645), regs. 1, 6 (with reg. 2)