Excise Warehousing (Etc.) Regulations 1982

JurisdictionUK Non-devolved
CitationSI 1982/612

1982 No. 612

CUSTOMS AND EXCISE

The Excise Warehousing (Etc.) Regulations 1982

29thApril 1982

11thMay 1982

Save for regulation 221stJune 1982Regulation 221stApril 1983

ARRANGEMENT OF REGULATIONS

PART I

PRELIMINARY

Regulation

1. Citation and commencement

2. Interpretation

3. Application

PART II

CONTROL OF EXCISE WAREHOUSES AND WAREHOUSED GOODS

4. Time of warehousing

5. Entry of goods

6. Receipt and removal of goods

7. Business records of occupiers and proprietors of goods

8. General provisions as to records

9. Returns

10. Stock control

11. Warehousing and marking of packages and lots

12. Operations on warehoused goods

13. Removal of goods

14. Stowage and production of goods

15. Examination of goods

16. Further entry of goods entered for warehousing or temporarily removed

PART III

DUTY CHARGEABLE ON WAREHOUSED GOODS

17. Excise duty chargeable on goods removed for home use

18. Excise duty chargeable on goods diverted to home use after removal without payment of excise duty

19.Excise duty chargeable on missing or deficient goods

20. Calculation of excise duty

21. Ascertainment of the quantity of goods

22. Ascertainment of duty by reference to labels etc

PART IV

REVOCATION

23. Revocation

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 sections 2 (3A) and 15 of the Alcoholic Liquor Duties Act 1979(b) 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 Excise Warehousing (Etc.) Regulations 1982 and shall come into operation on 1st June 1982 except regulation 22 which shall come into operation on 1st April 1983.

Interpretation

2. In these Regulations, unless the context otherwise requires:—

"the Act of 1979" means the Customs and Excise Management Act 1979;

"document", "copy" and "computer" have the same meaning as they have in section 16 of the Finance Act 1980(c);

"occupier" means the occupier of an excise warehouse, and in the case of a distiller's warehouse means the distiller;

"package" includes any bundle, case, carton, cask or other container whatsoever;

"proprietor" means the proprietor of goods in an excise warehouse;

"records" include documents, copies of documents and information stored in a computer or produced from a computer;

"stock period" has the meaning given to it in regulation 9.

(a) 1979 c.2; section 93 was amended by the Finance Act 1981 (c.35), section 11(1) and Schedule 8, paragraph 2.

(b) 1979 c.4; subsection 2(3A) was inserted by the Finance Act 1981, section 11(1) and Schedule 8, paragraph 10; section 15 was amended by paragraph 14 of that Schedule.

(c) 1980 c.48.

Application

3.—(1) Save as may be otherwise provided by any of the following regulations, that is to say:—

(a) the Spirits Regulations 1952(a),

(b) the Methylated Spirits Regulations 1952(b),

(c) the Hydrocarbon Oil Regulations 1973(c),

(d) the Beer Regulations 1978(d),

(e) the Wine and Made-wine Regulations 1979(e),

(f) the Cider and Perry Regulations 1976(f),

(g) the Tobacco Products Regulations 1979(g), and

(h) the Spirits Regulations 1982(h),

these Regulations shall apply to all excise warehouses, and to all goods warehoused therein.

(2) Regulation 22 shall apply in addition for all purposes of the Alcoholic Liquor Duties Act 1979(i).

PART II

CONTROL OF EXCISE WAREHOUSES AND WAREHOUSED GOODS

Time of warehousing

4. Goods brought to an excise warehouse for warehousing or rewarehousing shall be deemed to be warehoused or rewarehoused when they are put in the excise warehouse.

Entry of goods

5.—(1) Without prejudice to regulation 4 above when any goods are warehoused or rewarehoused in an excise warehouse the occupier shall deliver to the proper officer an entry of them at such time, in such form and manner, and containing such particulars as he may direct.

(2) Any goods in respect of which paragraph (1) above is contravened shall be liable to forfeiture.

(a) S.I 1952/2229, amended by S.I. 1967/1094, 1979/1146, 1981/1258.

(b) S.I 1952/2230, amended by S.I. 1979/1146.

(c) S.I 1973/1311; relevant amending instruments are S.I. 1977/1868, 1981/1134.

(d) S.I 1978/893; relevant amending instruments are S.I. 1979/1146, 1980/992.

(e) S.I 1979/1240, amended by S.I. 1980/992.

(f) S.I 1976/1206; relevant amending instruments are S.I. 1979/1146 and 1980/992.

(g) S.I 1979/904, to which there is an amending instrument not relevant to these Regulations.

(h) S.I 1982/611.

(i) 1979 c.4.

Receipt and removal of goods

6.—(1) When any goods are brought to an excise warehouse for warehousing or rewarehousing or when any goods are removed from an excise warehouse the occupier shall immediately make records of their receipt or removal in such form and manner and containing such particulars as the proper officer may require and those records shall be kept at such place as the proper officer may require.

(2) Save as the Commissioners may otherwise allow, when any goods are received in an excise warehouse the occupier of the receiving warehouse shall furnish a receipt for them to such person, in such form and manner and containing such particulars as the proper officer may require and that receipt shall be furnished within such period as he may require.

Business records of occupiers and proprietors of goods

7. The occupier and the proprietor of any goods shall keep such records relating to his business as such an occupier or proprietor as the proper officer may require, and those records shall be kept in such place, shall be in such form and manner and shall contain such particulars as the proper officer may require.

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