The Warehousekeepers and Owners of Warehoused Goods Regulations 1999

PART IPRELIMINARY

1Citation and commencement

2Interpretation

PART IIAPPROVAL AND REGISTRATION OF WAREHOUSEKEEPERS

3Authorized warehousekeepers

PART IIIAPPROVAL AND REGISTRATION OF OWNERS AND DUTY REPRESENTATIVES

5Registered owners

6Duty representatives

PART IVAPPROVAL AND REGISTRATION : SUPPLEMENTARY PROVISIONS

8Certificates of registration

PART VWAREHOUSING

9Holding dutiable goods

10Application of section 98 of the Act

PART VIPRIVILEGES

11Privileges of an authorized warehousekeeper

12Privileges of a registered owner

13Privileges of a duty representative

PART VIICONDITIONS AND RESTRICTIONS

15General conditions and restrictions

17Conditions and restrictions that apply to authorized warehousekeepers

18Conditions and restrictions that apply to registered owners

19Conditions and restrictions that apply to duty representatives

PART VIIIEXCISE DUTY POINTS AND FORFEITURE

20Excise duty points – warehoused goods

21Excise duty points – ownership of goods

PART IXCONSEQUENTIAL AMENDMENTS

23Amendments to the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

1999 No.1278

CUSTOMS AND EXCISE

The Warehousekeepers and Owners of Warehoused Goods Regulations 1999

Made4th May 1999

Laid before Parliament7th May 1999

Coming into force1st October 1999

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 93(1), (2)(a) and (db), (3) and (5) , 100G(1) and (4) and 100H(1)(a), (b), (c), (g), (k), (l) and (n) and (2) of the Customs and Excise Management Act 19791, section 1 of the Finance (No. 2) Act 19922 and of all other powers enabling them in that behalf, hereby make the following regulations:C1

Annotations:

Modifications etc. (not altering text)

C1

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)(c)