- Latest available (Revised)
- Original (As made)
There are currently no known outstanding effects for the The Excise Warehousing (Etc.) Regulations 1988.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
(Regulation 14(2))
Modifications etc. (not altering text)
C1Sch. 1 excluded (1.4.2000) by The Excise Goods (Export Shops) Regulations 2000 (S.I. 2000/645), regs. 1, 6 (with reg. 2)
C2Regulations, 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)
1. Sorting, separating, packing or repacking and such other operations as are necessary for the preservation, sale, shipment or disposal of the goods.U.K.
Commencement Information
I1Sch. 1 para. 1 in force at 1.6.1988, see reg. 1
2. The rectifying and compounding of spirits.U.K.
Commencement Information
I2Sch. 1 para. 2 in force at 1.6.1988, see reg. 1
3. The rendering sparkling of wine and [F1other fermented product].U.K.
Textual Amendments
F1Words in Sch. 1 para. 3 substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 3(6)(a) (with Sch. para. 3(7))
Commencement Information
I3Sch. 1 para. 3 in force at 1.6.1988, see reg. 1
4. The mixing of a fermented [F2alcoholic product] or a [F2alcoholic product] derived from a fermented [F2alcoholic product] with any other [F2alcoholic product] or substance so as to produce [F3other fermented product].U.K.
Textual Amendments
F2Words in Sch. 1 para. 4 substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 3(6)(b) (with Sch. para. 3(7))
F3Words in Sch. 1 para. 4 substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 3(6)(a) (with Sch. para. 3(7))
Commencement Information
I4Sch. 1 para. 4 in force at 1.6.1988, see reg. 1
5. The mixing of lime or lemon juice with spirits for shipment as stores or for exportation.U.K.
Commencement Information
I5Sch. 1 para. 5 in force at 1.6.1988, see reg. 1
6. Denaturing.U.K.
Commencement Information
I6Sch. 1 para. 6 in force at 1.6.1988, see reg. 1
7. Reducing.U.K.
Commencement Information
I7Sch. 1 para. 7 in force at 1.6.1988, see reg. 1
8. Marrying.U.K.
Commencement Information
I8Sch. 1 para. 8 in force at 1.6.1988, see reg. 1
9. Blending.U.K.
Commencement Information
I9Sch. 1 para. 9 in force at 1.6.1988, see reg. 1
(Regulation 21(1))
Records of
goods deposited in the excise warehouse, from where and from whom received, and date of warehousing;
[F4any 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;]
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;
stock of warehoused goods;
deficiencies and increases in stock;
operations performed;
deficiencies and increases in operation;
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;
samples drawn from warehoused goods, samples removed from warehouse, and the person to whom samples are delivered;
the manner in which duty is paid or accounted for when goods chargeable with duty are removed for home use;
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;
[F5a 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;]
notices delivered to the proper officer and of the manner and time of delivery;
times when the excise warehouse is opened and closed;
names and titles of keyholders to the excise warehouse;
the name and address of the proprietor of each lot or parcel of goods, and of changes of proprietorship.
Textual Amendments
F4Sch. 2 para. (aa) inserted (1.6.2002) by The Beer and Excise Warehousing (Amendment) Regulations 2002 (S.I. 2002/1265), regs. 1, 3(2)
F5Sch. 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)
C3Sch. 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)
(Regulation 21(2))
Records of
goods which are to be warehoused in an excise warehouse;
goods which have been warehoused in an excise warehouse;
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;
his stock of goods in each excise warehouse;
operations performed;
samples drawn, removed from warehouse and, where that removal is other than on payment of the duty chargeable, their use, location and disposal;
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)
C4Sch. 3 excluded (1.4.2000) by The Excise Goods (Export Shops) Regulations 2000 (S.I. 2000/645), regs. 1, 6 (with reg. 2)
Regulation 17
Textual Amendments
F6Sch. 4 inserted (1.4.2002) by The Excise Goods (Accompanying Documents) Regulations 2002 (S.I. 2002/501), reg. 1, Sch. (with reg. 3)
F7Sch. 4: at the end of the explanatory note to Box 25 (additional information) the words “If appropriate add the following certificate— “It is hereby certified that the beer described has been produced by an independent small brewery with a production in the previous year of … hectolitres.”” inserted (1.6.2002) by The Beer and Excise Warehousing (Amendment) Regulations 2002 (S.I. 2002/1265), regs. 1, 3(3)
F8Sch. 4: at the end of the explanatory note to Box 18a the words “If alcohol or alcoholic beverages are stamped with duty stamps, a statement to this effect.” inserted (22.2.2006) by The Duty Stamps Regulations 2006 (S.I. 2006/202), regs. 1, 39
.]
Regulation 10A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: