PART VWAREHOUSING
Holding dutiable goodsI1C19
1
Dutiable goods shall not be deposited in an excise warehouse or kept in an excise warehouse unless the occupier of that warehouse–
a
is an authorized warehousekeeper, and
b
is permitted by the terms of his approval to hold dutiable goods of that class or description.
2
Relevant goods shall not be kept in an excise warehouse for more than the initial period beginning with their deposit in that warehouse unless the owner of those goods–
a
is not a revenue trader, or
b
is the authorized warehousekeeper, or
c
is a registered owner who resides or has a business establishment or other fixed establishment in the United Kingdom, or
d
has a duty representative acting as his agent in respect of those goods.
3
Relevant goods shall not be sold whilst they are being kept in an excise warehouse unless the seller, or if the seller has a duty representative that representative, gives notice of the sale to the authorized warehousekeeper.