{
  "url": "https://openlegislation.uk/customs-warehousing-regulations-1991/note",
  "json_url": "https://openlegislation.uk/customs-warehousing-regulations-1991/note.json",
  "legislation": "uksi/1991/2725",
  "legislation_title": "The Customs Warehousing Regulations 1991",
  "legislation_url": "https://openlegislation.uk/customs-warehousing-regulations-1991",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nFrom 1st January 1992 the approval and administration of customs warehouses will be governed by Council Regulation (EEC) No. 2503/88 and Commission Regulation (EEC) No. 2561/90, except in the case of victualling warehouses which will continue to be approved under section 92(2) of the Customs and Excise Management Act 1979 for the purposes of Article 38 of Commission Regulation (EEC) No. 3665/87.\nThese Regulations substitute a new subsection for section 92(2) and amend section 1 (interpretation) to the effect that provisions of the 1979 Act which hitherto applied to all customs warehouses will apply only to victualling warehouses. This is with the exception of the powers of search conferred by section 27 which will operate in respect of warehouses approved under the EC Regulations as well as victualling warehouses. The provisions which will lose their application to customs warehouses will continue to operate where appropriate for excise purposes and, under regulation 4 of these Regulations, for the warehousing of goods on which value added tax is chargeable on importation.\nCertain other consequential amendments are made to the 1979 Act.\nThese Regulations provide for penalties and forfeiture for contravention of require ments set out in the EC instruments.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2725/note",
    "retrieved_at": "2026-10-29T14:33:22.146345+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}