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.