Search Legislation

Advanced Search

The Excise Warehousing (Etc.) Regulations 1988

Changes to legislation:

There are currently no known outstanding effects for the The Excise Warehousing (Etc.) Regulations 1988. Help about Changes to Legislation

Close

Changes to Legislation

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.

  1. Introductory Text

  2. PART I PRELIMINARY

    1. 1.Citation and commencement

    2. 2.Interpretation

    3. 3.Application

    4. 4.Designated file

    5. 5.Variation of provisions at request of occupier or proprietor

    6. 6.Limitation of penalties

    7. 7.Manner of Commissioners' directions etc.

    8. 8.Form of entries etc.

    9. 9.Revocation

  3. PART II PROCEDURES FOR EXCISE WAREHOUSES AND WAREHOUSED GOODS

    1. 10.Time of warehousing

    2. 10A.Goods to which section 46 of the Customs and Excise Management Act 1979 applies

    3. 11.Receipt of goods into warehouse

    4. 12.Securing, marking and taking stock of warehoused goods

    5. 13.Proprietor’s examination of goods

    6. 14.Operations

    7. 15.Removal from warehouse—occupier’s responsibilities

    8. 16.Removal from warehouse—entry

    9. 17.Removal from warehouse—general

    10. 18.Entry of goods not in warehouse

    11. 19.Samples

  4. PART III RETURNS AND RECORDS

    1. 20.Returns

    2. 21.Records to be kept

    3. 22.Preservation of records

    4. 23.Production of records

    5. 24.Information for the protection of the revenue

    6. 25.Further provision as to records

  5. PART IV DUTY CHARGEABLE ON WAREHOUSED GOODS

    1. 26.Duty chargeable on goods removed for home use

    2. 27.Duty chargeable on goods diverted to home use after removal without payment of duty

    3. 28.Duty chargeable on missing or deficient goods

    4. 29.Calculation of duty

    5. 30.Ascertainment of quantity by taking an account

  6. PART V ASCERTAINMENT OF DUTY BY REFERENCE TO LABELS ETC.

    1. 31.Ascertainment of duty by reference to labels etc.

  7. Signature

    1. SCHEDULE 1

      OPERATIONS WHICH MAY BE PERMITTED ON WAREHOUSED GOODS

      1. 1.Sorting, separating, packing or repacking and such other operations as...

      2. 2.The rectifying and compounding of spirits.

      3. 3.The rendering sparkling of wine and other fermented product.

      4. 4.The mixing of a fermented alcoholic product or a alcoholic...

      5. 5.The mixing of lime or lemon juice with spirits for...

      6. 6.Denaturing.

      7. 7.Reducing.

      8. 8.Marrying.

      9. 9.Blending.

    2. SCHEDULE 2

      RECORDS TO BE KEPT BY THE OCCUPIER

      1. Records of goods deposited in the excise warehouse, from where...

    3. SCHEDULE 3

      RECORDS WHICH THE PROPRIETOR MAY BE REQUIRED TO KEEP

    4. SCHEDULE 4

      1.  

      2.  

    5. SCHEDULE 5

      Particulars which must be contained in a document

  9. Explanatory Note

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

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.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

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.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources