# The Excise Warehousing (Etc.) (Amendment) Regulations 2008

S.I. 2008/2832 · made 30 October 2008

These Regulations come into force on 1st December 2008. They amend regulation 10A of, and insert a new Schedule 5 into, the Excise Warehousing (Etc.) Regulations 1988 (S.I. 1988/809).

## Introductory text

Excise
Made 30th October 2008
Laid before Parliament 31st October 2008
Coming into force 1st December 2008
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 93(1)(c), (e), (2)(a), (fa) and (3) of the Customs and Excise Management Act 1979:

## 1 Citation and commencement

These Regulations may be cited as the Excise Warehousing (Etc.) (Amendment) Regulations 2008 and come into force on 1st December 2008.

## 2 Amendment of the Excise Warehousing (Etc.) Regulations 1988

Amend the Excise Warehousing (Etc.) Regulations 1988 as follows.

## 3 Amendment of the Excise Warehousing (Etc.) Regulations 1988

(1) In regulation 10A—
(a) in paragraph (2), for sub-paragraph (b) substitute—
“(b) at all times during the movement the goods are accompanied by a document containing the particulars set out in Schedule 5.”;
(b) omit paragraph (3).
(2) After Schedule 4 add—
“SCHEDULE 5
Particulars which must be contained in a document
Regulation 10A
1. Date of entry of the goods and their entry number.
2. Importer’s name and address.
3. The name, address and approval number of the excise warehouse to which the goods are to be moved.
4. A description of the goods and their quantity.”.

## Signature

Dave Hartnett
Bernadette Kenny
Two of the Commissioners for Her Majesty’s Revenue and Customs
30th October 2008

## Explanatory note

(This note is not part of the Regulations)
These Regulations come into force on 1st December 2008. They amend regulation 10A of, and insert a new Schedule 5 into, the Excise Warehousing (Etc.) Regulations 1988 (S.I. 1988/809).
They substitute a new document that must accompany goods moved from their place of importation to an excise warehouse without payment of duty.
The new Schedule 5 lists the information that must be included in the new document.
A full and final impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

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Source: https://www.legislation.gov.uk/uksi/2008/2832 (the official version)
Page: https://openlegislation.uk/excise-warehousing-etc-amendment-regulations-2008
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

