# The Excise Warehousing (Etc.) Regulations 1988, Regulation 26: Duty chargeable on goods removed for home use

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

(1) The duty and the rate thereof chargeable on any warehoused goods removed from an excise warehouse for home use shall be those in force for goods of that class or description at the time of their removal.
(2) Where the removal for home use of any tobacco product takes place on a day upon which an increase in the rate of duty chargeable on that product takes effect then if that removal takes place after 11.59 am on that day the time of removal is deemed to be the time at which that increase takes effect.

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Source: https://www.legislation.gov.uk/uksi/1988/809/regulation/26 (the official version)
Page: https://openlegislation.uk/excise-warehousing-etc-regulations-1988/regulation-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.