Customs Warehousing Regulations 1979
| Jurisdiction | UK Non-devolved |
| Citation | SI 1979/207 |
| Year | 1979 |
1979 No. 207
CUSTOMS AND EXCISE
The Customs Warehousing Regulations 197927thFebruary 1979
8thMarch 1979
1stApril 1979
ARRANGEMENT OF REGULATIONS
PART I
PRELIMINARY
Regulation
1. Citation and commencement
2. Interpretation
3. Application
PART II
CONTROL OF CUSTOMS WAREHOUSES AND WAREHOUSED GOODS
4. Time of warehousing
5. Entry of goods
6. Receipt of goods
7. Period of storage
8. Stock accounts and other records
9. Stocktaking
10. Warehousing and marking of packages and lots
11. Stowage and production of goods
12. Operations on warehoused goods
13. Removal of goods from customs warehouse
14. Schedules of removal of goods in lieu of entry
PART III
DUTY CHARGEABLE ON WAREHOUSED GOODS
15. Customs duty chargeable on goods removed for home use
16. Customs duty chargeable on compensating products
17. Abandonment and destruction of warehoused goods
18. Customs duty chargeable on missing or deficient goods
PART IV
REVOCATION
19. Revocation of approvals of customs warehouses
20. Revocation of the Warehousing Regulations 1975
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 93 of the Customs and Excise Management Act 1979(a), and of all other powers enabling them in that behalf, hereby make the following Regulations:—
PART I
PRELIMINARY
Citation and commencement
1. These Regulations may be cited as the Customs Warehousing Regulations 1979 and shall come into operation on 1st April 1979.
Interpretation
2. In these Regulations—
"the Act of 1979" means the Customs and Excise Management Act 1979;
"compensating products" has the same meaning as in Regulation 1(2) of the Inward Processing Relief Regulations 1977(b);
"computer" has the same meaning as, by virtue of section 10 of the Civil Evidence Act 1968(c), it has in Part I of that Act;
"customs duty" means any charge payable on imported goods other than excise duty or value added tax;
"exportation" does not include exportation of goods covered by an internal Community transit document as prescribed in Regulations (EEC) 222/77(d) or 223/77(e) or covered by a document equivalent thereto under Community law;
"occupier" means the person who has given security to the Crown in respect of a customs warehouse;
"package" includes any bundle and any box, cask or other receptacle whatsoever;
"proprietor" means the proprietor of goods in a customs warehouse.
Application
3. These Regulations shall apply to all customs warehouses and to all goods warehoused therein but do not apply to goods kept therein by virtue of section 92(4) of the Act of 1979.
PART II
CONTROL OF CUSTOMS WAREHOUSES AND WAREHOUSED GOODS
Time of warehousing
4. Goods brought to a customs warehouse for warehousing or rewarehousing shall be deemed to be warehoused or rewarehoused, as the case may be, when they are put in the customs warehouse for that purpose.
(a) 1979 c. 2.
(b) S.I. 1977/910.
(c) 1968 c. 64.
(d) O.J. No. L38, 9.2.77, p. 1.
(e) O.J. No. L38, 9.2.77, p. 20.
Entry of goods
5. Without prejudice to Regulation 4, when any goods other than goods entered for warehousing under section 37 of the Act of 1979 are brought to a customs warehouse for warehousing or rewarehousing, their proprietor shall, before the goods are warehoused or rewarehoused, as the case may be, deliver to the proper officer an entry thereof in such form and manner and containing such particulars as the Commissioners may direct.
Receipt of goods
6. Save as the Commissioners may otherwise allow, when any goods are brought to a customs warehouse for warehousing or rewarehousing, the occupier shall without delay notify the proper officer in writing of any deficiency, surplus or other discrepancy between the particulars of the goods shown on the receipt documents and the goods received.
Period of storage
7. Goods warehoused under these Regulations may remain in storage in a customs warehouse for a period of up to five years:
Provided that the Commissioners may, having regard to the nature of the goods, extend or shorten that period.
Stock accounts and other records
8.—(1) The occupier shall, if so required by the Commissioners, keep stock accounts in such form and manner as the proper officer shall approve, and paragraphs (2) and (3) below shall apply only to an occupier so required.
(2) When any goods are warehoused or any warehoused goods are removed from a customs warehouse the occupier shall enter forthwith in the stock accounts such particulars of the goods as the proper officer may...
To continue reading
Request your trial