# The Excise Warehousing (Etc.) Regulations 1988, Regulation 19: Samples

Extent: E+W+S+N.I.

(1) The Commissioners may make directions—
(a) allowing the proprietor of warehoused goods to draw samples thereof for such purposes and subject to such conditions as they specify; and
(b) allowing the removal of samples from an excise warehouse with or without payment of duty,
and no sample shall be drawn or removed except as allowed by, and in accordance with directions and conditions under, this regulation.
(2) Any samples drawn or removed in breach of this regulation shall be liable to forfeiture.

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Source: https://www.legislation.gov.uk/uksi/1988/809/regulation/19 (the official version)
Page: https://openlegislation.uk/excise-warehousing-etc-regulations-1988/regulation-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.