Regulation 14 OperationsC1I1C2

Except as provided by or under this regulation or by F1section 86 of the Finance (No. 2) Act 2023 (mixing alcoholic products), no operation shall be carried out on warehoused goods.

The Commissioners may allow the operations described in Schedule 1 to these Regulations to be carried out on warehoused goods, and may allow other operations if they are satisfied that the control of the goods and the security and collection of the revenue will not be prejudiced.

Save as the proper officer may allow in cases of emergency for the preservation of the goods, no operation shall be commenced unless the occupier has delivered to the proper officer a notice of the proposed operation with a specification of the goods involved, and 24 hours have elapsed following the delivery of that notice.

Before commencing any operation on goods the occupier shall ensure that an account is taken of those goods and that immediately after completion of the operation an account is taken of the out-turn quantities.

The occupier shall deliver to the proper officer a notice containing such detail of the accounts required by paragraph (4) above as the proper officer requires.

The occupier shall ensure that—

Any goods in respect of which this regulation is not observed shall be liable to forfeiture.

Nothing in paragraph (2) above shall permit the mixing of spirits with wine or F2other fermented product while that operation is excluded from the provisions of section 93(2)(c) of the Customs and Excise Management Act 1979.