Regulation 8 Holding excise goods in duty suspension and approval of the occupier etc. of a tax warehouse

Excise goods may be deposited and kept under duty suspension arrangements only in a tax warehouse.

An occupier, owner or operator of a tax warehouse may be approved by the Commissioners in relation to that tax warehouse, and in relation to the excise goods which may be deposited and kept in that warehouse; and those goods may be specified by the Commissioners in their approval by reference to a class or other description of those goods.

The Commissioners may withdraw their approval of any person specified in paragraph (2) above for any contravention of these Regulations, or of any provision of the customs and excise Acts so far as they relate to that person’s operation of that tax warehouse.