Statutory Instruments
2008 No. 2832
Excise
The Excise Warehousing (Etc.) (Amendment) Regulations 2008
Made
30th October 2008
Laid before Parliament
31st October 2008
Coming into force
1st December 2008
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 93(1)(c), (e), (2)(a), (fa) and (3) of the Customs and Excise Management Act 1979( 1 ):
Citation and commencement
1. These Regulations may be cited as the Excise Warehousing (Etc.) (Amendment) Regulations 2008 and come into force on 1st December 2008.
Amendment of the Excise Warehousing (Etc.) Regulations 1988
2. Amend the Excise Warehousing (Etc.) Regulations 1988( 2 ) as follows.
3. —(1) In regulation 10A—
(a) in paragraph (2), for sub-paragraph (b) substitute—
“ (b) at all times during the movement the goods are accompanied by a document containing the particulars set out in Schedule 5. ” ;
(b) omit paragraph (3).
(2) After Schedule 4 add—
Regulation 10A
“ SCHEDULE 5 Particulars which must be contained in a document
1. Date of entry of the goods and their entry number.
2. Importer’s name and address.
3. The name, address and approval number of the excise warehouse to which the goods are to be moved.
4. A description of the goods and their quantity. ” .
Dave Hartnett
Bernadette Kenny
Two of the Commissioners for Her Majesty’s Revenue and Customs
30th October 2008
1979 c. 2 ; section 93(2)(a) was amended by the Finance Act 1981 (c. 35) , Schedule 8, paragraph 2; section 93(1) and (3) were amended by, and section 93(2)(fa) was inserted by, the Finance (No.2) Act 1992 (c. 48) , Schedule 2, paragraph 2; section 1(1) (amended by the Commissioners for Revenue and Customs Act 2005 (c. 11) , Schedule 4, paragraph 22) defines “the Commissioners” as meaning “the Commissioners for Her Majesty’s Revenue and Customs”.
S.I. 1988/809 ; regulation 10A was inserted by the Excise Goods (Accompanying Documents) Regulations 2002 ( S.I. 2002/501 ), regulation 27.