Excise Warehousing (Etc.) Regulations 1988
| Jurisdiction | UK Non-devolved |
| Citation | SI 1988/809 |
| Year | 1988 |
Statutory Instruments
1988 No. 809
CUSTOMS AND EXCISE
The Excise Warehousing (Etc.) Regulations 1988
Made
29th April 1988
Laid before Parliament
9th May 1988
Coming into force
1st June 1988
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
(1)
, and sections 2(3A), 15 and 56(1) of the Alcoholic Liquor Duties Act 1979
(2)
and of all other powers enabling them in that behalf, hereby make the following regulations:
Modifications etc. (not altering text)
C1
Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(b)
These Regulations may be cited as the Excise Warehousing (Etc.) Regulations 1988 and shall come into force on 1st June 1988, but the Commissioners may give consent and agree conditions, restrictions or requirements under regulation 5 (variation of provisions at request of occupier or proprietor) before that date.
Commencement Information
I1
Reg. 1 in force at 1.6.1988, see reg. 1
Modifications etc. (not altering text)
C1
Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(b)
In these Regulations, unless the context otherwise requires—
“duty” means excise duty;
“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 or of goods which have been in, or are to be deposited in, or are treated as being in, an excise warehouse, and “proprietorship” shall be construed accordingly;
“warehoused” means warehoused or rewarehoused in an excise warehouse, and “warehousing” and “rewarehousing” shall be construed accordingly.
Commencement Information
I2
Reg. 2 in force at 1.6.1988, see reg. 1
Modifications etc. (not altering text)
C1
Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(b)
(1)
Except as provided by or under the Hydrocarbon Oil Duties Act 1979
(3)
, Parts I to IV of these Regulations apply to all goods chargeable with a duty of excise.
(2)
F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amendments (Textual)
F1
Reg. 3(2) omitted (31.7.2023) by virtue of The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 3(2) (with Sch. para. 3(7))
Commencement Information
I3
Reg. 3 in force at 1.6.1988, see reg. 1
Modifications etc. (not altering text)
C1
Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(b)
(1)
For the purposes of these Regulations delivery to the proper officer of anything in writing—
(a)
shall be effected by placing it in the relevant designated file; and
(b)
the time of such delivery shall be when it is placed in that designated file,
but the proper officer may direct that delivery shall be effected in another manner.
(2)
Nothing in a designated file shall be removed without the permission of the proper officer.
(3)
Nothing in a designated file shall be altered in any way, and an amendment to anything in it shall be made by depositing a notice of amendment in the designated file.
(4)
The designated file shall be kept at such place as the Commissioners direct and, if kept at the excise warehouse, shall be provided by the occupier.
(5)
The designated file shall be a receptacle approved by the Commissioners for the secure keeping of written material, and different files may be approved for different purposes.
(6)
For the purposes of these Regulations delivery to the proper officer of anything not in writing shall be effected in such manner, and be subject to such conditions, as the Commissioners direct.
Commencement Information
I4
Reg. 4 in force at 1.6.1988, see reg. 1
Modifications etc. (not altering text)
C1
Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(b)
(1)
The Commissioners may, if they see fit, consent in writing to an application by an occupier or proprietor for variation of any condition, restriction or requirement contained in or arising under regulations 11 to 24 below, and may make that consent subject to compliance with such other condition, restriction or requirement (as the case may be) as may be agreed by them and the applicant in writing.
(2)
Where under paragraph (1) above any condition or restriction is varied or another is substituted for it, then, if the varied or substituted condition or restriction is one—
(a)
subject to which goods may be deposited in, secured in, kept in or removed from an excise warehouse or made available there to their owner for any prescribed purpose; or
(b)
subject to which an operation may be carried out on goods in an excise warehouse,
breach of the varied or substituted condition or restriction shall give rise to forfeiture of those goods, provided that breach of the original condition or restriction would have given rise to forfeiture.
Commencement Information
I5
Reg. 5 in force at 1.6.1988, see reg. 1
Modifications etc. (not altering text)
C1
Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(b)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amendments (Textual)
F2
Reg. 6 omitted (1.6.1995) by virtue of The Excise Goods (Drawback) Regulations 1995 (S.I. 1995/1046), regs. 1, 15(a) (with reg. 3)
(1)
Where, by or under these Regulations...
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