{
  "url": "https://openlegislation.uk/customs-warehousing-victualling-regulations-1991",
  "json_url": "https://openlegislation.uk/customs-warehousing-victualling-regulations-1991.json",
  "id": "uksi/1991/2726",
  "title": "The Customs Warehousing (Victualling) Regulations 1991",
  "short_title": "Customs Warehousing (Victualling) 1991",
  "long_title": "Commission Regulation (EEC) No. 3665/87, which lays down rules for the application of the system of Common Agricultural Policy (CAP) export refunds, provides that supplies which are intended for the victualling of (ie for use as stores on) seagoing vessels, aircraft serving international (including intra-Community) routes and oil rigs, are treated as exports from the Community. A victualling warehouse is a customs warehouse specifically approved for the advance payment of CAP export refunds to certain exporters of agricultural produce. Eligible goods qualify for the advance payment of export refund at the time of their deposit in a victualling warehouse.",
  "citation": "S.I. 1991/2726",
  "type": "uksi",
  "year": "1991",
  "number": "2726",
  "version": "current",
  "date": "1991-12-04",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/customs-warehousing-victualling-regulations-1991/introduction",
      "extent": null,
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      "parent": null
    },
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      "path": "part/I",
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      "number": "I",
      "heading": "PRELIMINARY",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
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      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/customs-warehousing-victualling-regulations-1991/regulation-1",
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      "parent": "part/I"
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    {
      "path": "regulation/2",
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      "parent": "part/I"
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    {
      "path": "regulation/3",
      "kind": "regulation",
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      "heading": "Application",
      "url": "https://openlegislation.uk/customs-warehousing-victualling-regulations-1991/regulation-3",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": "CONTROL OF VICTUALLING WAREHOUSES AND WAREHOUSED GOODS",
      "url": null,
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    },
    {
      "path": "regulation/4",
      "kind": "regulation",
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      "heading": "Time of warehousing",
      "url": "https://openlegislation.uk/customs-warehousing-victualling-regulations-1991/regulation-4",
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      "parent": "part/II"
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Receipt of goods",
      "url": "https://openlegislation.uk/customs-warehousing-victualling-regulations-1991/regulation-5",
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    },
    {
      "path": "regulation/6",
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      "heading": "Records",
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    },
    {
      "path": "regulation/7",
      "kind": "regulation",
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      "heading": "Stocktaking",
      "url": "https://openlegislation.uk/customs-warehousing-victualling-regulations-1991/regulation-7",
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      "status": null,
      "parent": "part/II"
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Warehousing and marking of packages and lots",
      "url": "https://openlegislation.uk/customs-warehousing-victualling-regulations-1991/regulation-8",
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    },
    {
      "path": "regulation/9",
      "kind": "regulation",
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      "heading": "Stowage and production of goods",
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    },
    {
      "path": "regulation/10",
      "kind": "regulation",
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      "heading": "Operations on warehoused goods",
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    {
      "path": "regulation/11",
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      "heading": "Removal of goods from victualling warehouse",
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    },
    {
      "path": "regulation/12",
      "kind": "regulation",
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      "heading": "Goods not sent to an entitled destination",
      "url": "https://openlegislation.uk/customs-warehousing-victualling-regulations-1991/regulation-12",
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    {
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      "number": "III",
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    {
      "path": "regulation/13",
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      "heading": "Revocation of approvals of victualling warehouses",
      "url": "https://openlegislation.uk/customs-warehousing-victualling-regulations-1991/regulation-13",
      "extent": null,
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    {
      "path": "regulation/14",
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      "number": "14",
      "heading": "Revocation of the Customs Warehousing Regulations 1979",
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/customs-warehousing-victualling-regulations-1991/note",
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    }
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  "made_under": [
    {
      "id": "ukpga/1979/2",
      "title": "Customs and Excise Management Act 1979",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979",
      "provisions": [
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      ]
    }
  ],
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  "changes_made_to_url": "https://openlegislation.uk/customs-warehousing-victualling-regulations-1991/changes.json",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2726",
    "retrieved_at": "2026-10-29T14:33:21.525372+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."
}