Warehousekeepers and Owners of Warehoused Goods Regulations 1999

JurisdictionUK Non-devolved
CitationSI 1999/1278

1999 No.1278

CUSTOMS AND EXCISE

The Warehousekeepers and Owners of Warehoused Goods Regulations 1999

Made 4th May 1999

Laid before Parliament 7th May 1999

Coming into force 1st October 1999

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 93(1), (2)(a) and (db), (3) and (5) , 100G(1) and (4) and 100H(1)(a), (b), (c), (g), (k), (l) and (n) and (2) of the Customs and Excise Management Act 19791, section 1 of the Finance (No. 2) Act 19922and of all other powers enabling them in that behalf, hereby make the following regulations:

1 PRELIMINARY

PART I

PRELIMINARY

S-1 Citation and commencement

Citation and commencement

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.

S-2 Interpretation

Interpretation

2. In these Regulations–

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

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

“duty representative” has the meaning given in regulation 6 below;

“the initial period” means a period of seventy-two hours but, for the purpose of calculating seventy-two hours, hours comprised in any day that is a Saturday, Sunday, Christmas Day, Boxing Day, New Year’s Day, Good Friday or Easter Monday shall not be counted;

“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;

“registered owner” has the meaning given in regulation 5 below;

“relevant goods” means dutiable goods, other than hydrocarbon oil3, on which excise duty has not been paid;

“relevant revenue trader” means any authorized warehousekeeper, registered owner, or duty representative.

2 APPROVAL AND REGISTRATION OF WAREHOUSEKEEPERS

PART II

APPROVAL AND REGISTRATION OF WAREHOUSEKEEPERS

S-3 Authorized warehousekeepers

Authorized warehousekeepers

3.—(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 this Part 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.

S-4 Revocation

Revocation

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.

3 APPROVAL AND REGISTRATION OF OWNERS AND DUTY REPRESENTATIVES

PART III

APPROVAL AND REGISTRATION OF OWNERS AND DUTY REPRESENTATIVES

S-5 Registered owners

Registered owners

5.—(1) For the purposes of section 100G of the Act, the Commissioners may approve revenue traders who wish to deposit relevant goods that they own in an excise warehouse and register them as registered excise dealers and shippers in accordance with section 100G(2) of the Act.

(2) A revenue trader who has been so approved and registered shall be known as a registered owner.

S-6 Duty representatives

Duty representatives

6.—(1) For the purposes of section 100G of the Act, and subject to paragraph (3) below, the Commissioners may approve revenue traders who wish to act as the agent of revenue traders who deposit relevant goods that they own in an excise warehouse and register them as registered excise dealers and shippers in accordance with section 100G(2) of the Act.

(2) A revenue trader who has been so approved and registered shall be known as a duty representative.

(3) The Commissioners shall not approve a revenue trader as a duty representative unless he–

(a)

(a) has a business establishment or other fixed establishment in the United Kingdom, or

(b)

(b) if he is an individual, has his usual place of residence in the United Kingdom.

4 APPROVAL AND REGISTRATION : SUPPLEMENTARY PROVISIONS

PART IV

APPROVAL AND REGISTRATION : SUPPLEMENTARY PROVISIONS

S-7 Registration

Registration

7.—(1) The Commissioners shall furnish every relevant revenue trader with a certificate of registration.

(2) When a person ceases to be a relevant revenue trader he shall immediately destroy his certificate of registration.

(3) Every relevant revenue trader 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)

(a) any relevant revenue trader gives the Commissioners notice in writing of any change in the information contained in his certificate of registration, or

(b)

(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 relevant revenue trader with a corrected certificate of registration he shall upon receiving that certificate destroy the original certificate that required correction.

S-8 Certificates of registration

Certificates of registration

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

(a) a unique reference number assigned to the relevant revenue trader by the Commissioners;

(b) the name and (if different) the trading name of the relevant revenue trader;

(c) the address of the relevant revenue trader’s principal, or only place of business (including any postcode)–

(i) in the United Kingdom, or

(ii) in the case of a registered owner, if he does not have any place of business in the United Kingdom, elsewhere;

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

(e) if the relevant revenue trader is an authorized warehousekeeper, the address of every excise warehouse to which his approval and registration applies.

5 WAREHOUSING

PART V

WAREHOUSING

S-9 Holding dutiable goods

Holding dutiable goods

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)

(a) is an authorized warehousekeeper, and

(b)

(b) is permitted by the terms of his approval to hold dutiable goods of that class or description.

(2) Relevant goods shall not be kept in an excise warehouse for more than the initial period beginning with their deposit in that warehouse unless the owner of those goods–

(a)

(a) is not a revenue trader, or

(b)

(b) is the authorized warehousekeeper, or

(c)

(c) is a registered owner who resides or has a business establishment or other fixed establishment in the United Kingdom, or

(d)

(d) has a duty representative acting as his agent in respect of those goods.

(3) Relevant goods shall not be sold whilst they are being kept in an excise warehouse unless the seller, or if the seller has a duty representative that representative, gives notice of the sale to the authorized warehousekeeper.

S-10 Application of section 98 of the Act

Application of section 98 of the Act

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”.

6 PRIVILEGES

PART VI

PRIVILEGES

S-11 Privileges of an authorized warehousekeeper

Privileges of an authorized warehousekeeper

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)

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

(b)

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

(c)

(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.

S-12 Privileges of a registered owner

Privileges of a registered owner

12.—(1) Subject to regulation 14 below, a registered owner shall be afforded the following privileges in respect of relevant goods.

(2) A registered owner may–

(a)

(a) hold relevant goods that he owns in an excise warehouse; and

(b)

(b) buy relevant goods that are held in an excise warehouse.

S-13 Privileges of a duty representative

Privileges of a duty representative

13.—(1) Subject to regulation 14 below, a duty representative shall be afforded the following privileges as agent for the owner or buyer of relevant goods.

(2) A duty representative may–

(a)

(a) on behalf of his principal, arrange for relevant goods to be held in an excise warehouse; and

(b)

(b) act as agent for the buyer of relevant goods that are held in an excise warehouse.

S-14 Exceptions

Exceptions

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

(a)

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

(b)

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

(c)

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

(d)

(d) any condition or restriction...

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