Regulation 15 Removal from warehouse—occupier’s responsibilitiesC1I1C2

notice of intention to remove the goods is given to the proper officer in accordance with any directions made by the Commissioners;

an entry of the goods is delivered to the proper officer in such form and containing such particulars as the Commissioners may direct;

no goods are removed until any duty chargeable has been paid, secured, or otherwise accounted for;

no goods are removed contrary to any condition or restriction imposed by the proper officer;

an account of the goods is taken in such manner and to such extent as the proper officer requires and a copy of the account is delivered to the proper officer; F1...

F2except in any case to which the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 apply, when goods are removed other than for home use, a certificate of receipt is obtained showing that all the goods arrived at the place to which they were entered on removal and, if no such receipt is obtained within 21 days of the removal, notice of that fact is given to the proper officer for the excise warehouse from which the goods were removed F3; and

in any case where, in accordance with regulations made under section 60A of the Customs and Excise Management Act 1979, authorisation is required to ship goods as stores without payment of duty, a copy of the authorisation is obtained before the goods are removed.