{
  "url": "https://openlegislation.uk/excise-warehousing-etc-regulations-1988/note",
  "json_url": "https://openlegislation.uk/excise-warehousing-etc-regulations-1988/note.json",
  "legislation": "uksi/1988/809",
  "legislation_title": "The Excise Warehousing (Etc.) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/excise-warehousing-etc-regulations-1988",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations, which come into force on 1st June 1988, replace the Excise Warehousing (Etc.) Regulations 1982 and the Excise Warehousing (Etc.) (Amendment) Regulations 1986.\nThe Regulations prescribe conditions for the receipt into, removal from and secure storage of goods in excise warehouses and the operations which may be conducted on those goods in such warehouses.\nThe Regulations provide for the records to be kept and preserved by the occupier of an excise warehouse and the proprietor of goods in an excise warehouse and provide also for the production of such records and the furnishing of information for the protection of the revenue.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/809/note",
    "retrieved_at": "2026-10-29T16:07:04.268234+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."
}