# The Excise Warehousing (Etc.) Regulations 1988, Schedule 3: RECORDS WHICH THE PROPRIETOR MAY BE REQUIRED TO KEEP

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

Records of
(a)goods which are to be warehoused in an excise warehouse;
(b)goods which have been warehoused in an excise warehouse;
(c)goods which have been removed from an excise warehouse otherwise than for home use on payment of the duty chargeable, and all movements of such goods;
(d)his stock of goods in each excise warehouse;
(e)operations performed;
(f)samples drawn, removed from warehouse and, where that removal is other than on payment of the duty chargeable, their use, location and disposal;
(g)the time and manner in which the duty chargeable on goods to which regulation 21(2) relates is paid, secured or accounted for.

---
Source: https://www.legislation.gov.uk/uksi/1988/809/schedule/3 (the official version)
Page: https://openlegislation.uk/excise-warehousing-etc-regulations-1988/schedule-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.