{
  "url": "https://openlegislation.uk/excise-warehousing-etc-regulations-1988/regulation-28",
  "json_url": "https://openlegislation.uk/excise-warehousing-etc-regulations-1988/regulation-28.json",
  "legislation": "uksi/1988/809",
  "legislation_title": "The Excise Warehousing (Etc.) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/excise-warehousing-etc-regulations-1988",
  "path": "regulation/28",
  "kind": "regulation",
  "number": "28",
  "heading": "Duty chargeable on missing or deficient goods",
  "text": "The duty and the rate thereof chargeable on any goods found to be missing or deficient and upon which duty is payable under section 94 of the Customs and Excise Management Act 1979, shall be those in force for goods of that class or description at the time the loss or deficiency occurred:\nProvided that where that time cannot be ascertained to the proper officer’s satisfaction, the rate of duty chargeable on such goods shall be the highest rate applicable thereto from the time of their deposit in the excise warehouse, or, where appropriate, from the time that the last account of them was taken, until the loss or deficiency came to the notice of the proper officer.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 28 in force at 1.6.1988, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 94 was amended by the Finance Act 1981 (c. 35), Schedule 19, Part III."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/809/regulation/28",
    "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."
}