PART I PRELIMINARY

Citation and commencement_{cross-notes I1}

1. These regulations may be cited as the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 and shall come into force on 1st October 1999.

Interpretation_{cross-notes I2}

2. In these Regulations–

“the Act” means the Customs and Excise Management Act 1979 ;

“authorized warehousekeeper” has the meaning given in regulation 3 below;

^F1...

^F1...

“occupier” means the occupier of an excise warehouse;

“operations” means operations that are permitted to be carried out on warehoused goods by or under warehousing regulations;

^F1...

^F1...

^F1...

^F1...

PART II APPROVAL AND REGISTRATION OF WAREHOUSEKEEPERS

Authorized warehousekeepers_{cross-notes I3}

^F23.—(1) For the purposes of sections 93(1) and 100G of the Act the Commissioners may approve occupiers of excise warehouses in accordance with the provisions of ... these regulations and register them as registered excise dealers and shippers in accordance with section 100G(2) of the Act.

(2) An occupier who has been so approved and registered shall be known as an authorized warehousekeeper.

(3) An authorized warehousekeeper may be approved and registered in respect of all the excise warehouses he occupies.

Revocation_{cross-notes I4}

4. If the Commissioners exercise their power to revoke their approval and registration of an occupier as an authorized warehousekeeper in accordance with section 100G(5) of the Act they shall also revoke his approval for the purposes of section 93(1) of the Act.

^F3PART III APPROVAL AND REGISTRATION OF OWNERS AND DUTY REPRESENTATIVES

Registered owners

^F35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Duty representatives

^F36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART IV APPROVAL AND REGISTRATION : SUPPLEMENTARY PROVISIONS

Registration_{cross-notes I5}

7.—(1) The Commissioners shall furnish every [^F4authorized warehousekeeper^F4] with a certificate of registration.

(2) When a person ceases to be [^F5an authorized warehousekeeper^F5] he shall immediately destroy his certificate of registration.

(3) Every [^F6authorized warehousekeeper^F6] shall give notice in writing to the Commissioners of any change in the information contained in his certificate of registration within seven days of the change.

(4) Where–

(a)any [^F6authorized warehousekeeper^F6] gives the Commissioners notice in writing of any change in the information contained in his certificate of registration, or

(b)without any such notice having been given it appears to the Commissioners that his certificate of registration requires correction,

they shall, unless they revoke his approval and registration in accordance with section 100G(5) of the Act, furnish him with a corrected certificate of registration.

(5) Where in accordance with paragraph (4) above the Commissioners furnish any [^F6authorized warehousekeeper^F6] with a corrected certificate of registration he shall upon receiving that certificate destroy the original certificate that required correction.

Certificates of registration_{cross-notes I6}

8. Every certificate of registration shall contain the following particulars–

(a)a unique reference number assigned to the [^F7authorized warehousekeeper^F7] by the Commissioners;

(b)the name and (if different) the trading name of the [^F8authorized warehousekeeper^F8] ;

[^F9 (c)the address of the authorized warehousekeeper’s principal place of business in the United Kingdom;^F9]

(d)any conditions or restrictions imposed by the Commissioners in the exercise of their discretion under section 100G(4) of the Act;

[^F10 (e)the address of every excise warehouse for which the authorized warehousekeeper is approved and registered.^F10]

PART V WAREHOUSING

Holding dutiable goods_{cross-notes I7}

9.—(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.

^F11(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F11(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Application of section 98 of the Act_{cross-notes I8}

10. If the Commissioners revoke their approval of an occupier as an authorized warehousekeeper for the purposes of section 93(1)(a) of the Act section 98(3) and (3A) of the Act shall apply as if–

(a) in subsection (3), for the words “the warehouse ceases to be approved” there were substituted “the Commissioners notified the authorized warehousekeeper that they have revoked his approval”,

(b) in both subsections, as if the word “former” (in every place at which it occurs) were omitted, and

(c) in subsection (3A)(b) for the words “warehouse were still a warehouse” there were substituted “occupier were still approved”.

PART VI PRIVILEGES

Privileges of an authorized warehousekeeper_{cross-notes I9}

11.—(1) Subject to regulation 14 below, an authorized warehousekeeper shall be afforded the following privileges in respect of dutiable goods.

(2) An authorized warehousekeeper may–

(a)receive dutiable goods at his excise warehouse and keep them there;

^F12(aa). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)carry out operations on dutiable goods in his excise warehouse; and

(c)remove dutiable goods from his excise warehouse.

(3) An authorized warehousekeeper may exercise these privileges in relation to both dutiable goods that he owns and dutiable goods that are owned by others.

Privileges of a registered owner

^F1312. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Privileges of a duty representative

^F1413. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Exceptions_{cross-notes I10}

14.—(1) Regulation 11 above does not confer on any authorized warehousekeeper any privilege that would cause him to be in breach of–

(a)any condition of approval that applies to his excise warehouse;

(b)any condition or restriction imposed by or under warehousing regulations;

(c)any condition or restriction imposed by or under registered excise dealers and shippers regulations;

(d)any condition or restriction imposed under section 100G(4) of the Act; or

(e)any condition or restriction imposed by or under Part VII of these regulations.

^F15(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART VII CONDITIONS AND RESTRICTIONS

General conditions and restrictions_{cross-notes I11}

15. The approval and registration of [^F16authorized warehousekeepers^F16] shall, in addition to any conditions or restrictions imposed on them by the Commissioners under section 100G(4) of the Act, be subject to the conditions and restrictions imposed by or under this Part of these regulations.

Security_{cross-notes I12}

16. The Commissioners may require any [^F17authorized warehousekeeper^F17] to provide such security, or further security, as they may think appropriate for the payment of any excise duty that is or may become due from him.

Conditions and restrictions that apply to authorized warehousekeepers_{cross-notes I13}

17.—(1) The approval and registration of every authorized warehousekeeper shall be subject to the conditions and restrictions prescribed in a notice published by the Commissioners and not withdrawn by a further notice.

^F18(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F18(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Conditions and restrictions that apply to registered owners

^F1918. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Conditions and restrictions that apply to duty representatives

^F2019. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART VIII EXCISE DUTY POINTS AND FORFEITURE

Excise duty points – warehoused goods_{cross-notes I14}

20.—(1) If dutiable goods are deposited in an excise warehouse in contravention of regulation 9(1) above, the time that they were deposited shall be the excise duty point for those goods.

(2) If dutiable goods are kept in an excise warehouse in contravention of regulation 9(1) above, the time when the occupier of that warehouse ceases to be an authorized warehousekeeper permitted by the terms of his approval to hold dutiable goods of that class or description shall be the excise duty point for those goods.

^F21(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) The person liable to pay the duty at the excise duty point shall be the occupier of the excise warehouse in which the goods were deposited or kept.

(5) If more than one person occupies the excise warehouse in which the goods were deposited or kept, all the occupiers shall be jointly and severally liable to pay the duty at the excise duty point.

^F22(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F22(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Excise duty points – ownership of goods

^F2321. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Forfeiture_{cross-notes I15}

^F2422.—(1) If dutiable goods are deposited or kept in an excise warehouse in contravention of regulation 9(1) ... above those goods shall be liable to forfeiture.

^F25(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART IX CONSEQUENTIAL AMENDMENTS

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

^F2623. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .