Statutory Instrument 1988 No. 809

      The Excise Warehousing (Etc.) Regulations 1988


      © Crown Copyright 1988

      Statutory Instruments printed from this website are printed under the superintendence and authority of the Controller of HMSO being the Queen's Printer of Acts of Parliament.

      The legislation contained on this web site is subject to Crown Copyright protection. It may be reproduced free of charge provided that it is reproduced accurately and that the source and copyright status of the material is made evident to users.

      It should be noted that the right to reproduce the text of Statutory Instruments does not extend to the Queen's Printer imprints which should be removed from any copies of the Statutory Instrument which are issued or made available to the public. This includes reproduction of the Statutory Instrument on the Internet and on intranet sites. The Royal Arms may be reproduced only where they are an integral part of the original document.

      The text of this Internet version of the Statutory Instrument which is published by the Queen's Printer of Acts of Parliament has been prepared to reflect the text as it was Made. A print version is also available and is published by The Stationery Office Limited as the The Excise Warehousing (Etc.) Regulations 1988, ISBN 0110868099. The print version may be purchased by clicking here. Braille copies of this Statutory Instrument can also be purchased at the same price as the print edition by contacting TSO Customer Services on 0870 600 5522 or e-mail:customer.services@tso.co.uk.

      Further information about the publication of legislation on this website can be found by referring to the Frequently Asked Questions.

      To ensure fast access over slow connections, large documents have been segmented into "chunks". Where you see a "continue" button at the bottom of the page of text, this indicates that there is another chunk of text available.

 


STATUTORY INSTRUMENTS

1988 No. 809

CUSTOMS AND EXCISE

The Excise Warehousing (Etc.) Regulations 1988

Made 29th April 1988
Laid before Parliament 9th May 1988
Coming into force 1st June 1988


ARRANGEMENT OF REGULATIONS

PART I
Preliminary
1.  Citation and commencement
2.  Interpretation
3.  Application
4.  Designated file
5.  Variation of provisions at request of occupier or proprietor
6.  Limitation of penalties
7.  Manner of Commissioners' directions etc.
8.  Form of entries etc.
9.  Revocation
PART II
Procedures for Excise Warehouses and Warehoused Goods
10.  Time of warehousing
11.  Receipt of goods into warehouse
12.  Securing, marking and taking stock of warehoused goods
13.  Proprietor's examination of goods
14.  Operations
15.  Removal from warehouse—occupier's responsibilities
16.  Removal from warehouse—entry
17.  Removal from warehouse—general
18.  Entry of goods not in warehouse
19.  Samples
PART III
Returns and Records
20.  Returns
21.  Records to be kept
22.  Preservation of records
23.  Production of records
24.  Information for the protection of the revenue
25.  Further provision as to records
PART IV
Duty Chargeable on Warehoused Goods
26.  Duty chargeable on goods removed for home use
27.  Duty chargeable on goods diverted to home use after removal without payment of duty
28.  Duty chargeable on missing or deficient goods
29.  Calculation of duty
30.  Ascertainment of quantity by taking an account
31.  Ascertainment of duty by reference to labels etc.

SCHEDULES

  1.  Operations which may be permitted on warehoused goods

  2.  Records to be kept by the occupier

  3.  Records which the proprietor may be required to keep

 

Explanatory Note


continue
Other UK SIs | Home | National Assembly for Wales Statutory Instruments | Scottish Statutory Instruments | Statutory Rules of Northern Ireland | Her Majesty's Stationery Office

We welcome your comments on this site
© Crown copyright 1988
Prepared 20th September 2000