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The Warehousekeepers and Owners of Warehoused Goods Regulations 1999

S.I. 1999/1278 · Made 4 May 1999 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 3 March 2025.

CUSTOMS AND EXCISE

Made 4th May 1999

Laid before Parliament 7th May 1999

Coming into force 1st October 1999

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 93(1), (2)(a) and (db), (3) and (5) , 100G(1) and (4) and 100H(1)(a), (b), (c), (g), (k), (l) and (n) and (2) of the Customs and Excise Management Act 1979f1, section 1 of the Finance (No. 2) Act 1992f2 and of all other powers enabling them in that behalf, hereby make the following regulations:C1

Annotations to the whole text

Modifications

C1

Regulations, as they had effect immediately before IP completion day, continued (N.I. with respect to excise goods) (31.12.2020) by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(c) (which provision is omitted (3.3.2025 by virtue of S.I. 2024/1262, regs. 1(2), 5)

Footnotes

f1

1979 c. 2; section 1(1) defines “the Commissioners”, “dutiable goods”, “excise duty point”, “excise warehouse”, “occupier”, “registered excise dealer and shipper”, “registered excise dealers and shippers regulations”, “revenue trader”, “warehoused” and “warehousing regulations”; section 93(2)(a) was amended by section 11(1) of, and paragraph 2 of Schedule 8 to, the Finance Act 1981 (c. 35); section 93(1) and (3) was amended by, and section 93(2)(db) was inserted by, section 3 of, and paragraph 2 of Schedule 2 to the Finance (No. 2) Act 1992 (c. 48); sections 100G and 100H were inserted by section 11(3) of, and Schedule 4 to, the Finance Act 1991 (c. 31); section 100H was amended by sections 1(5) and 3(1) of, and paragraph 6 of Schedule 1 and paragraph 4 of Schedule 2 to, the Finance (No.2) Act 1992.

f2

1992 c. 48.

Contents

  1. Part I: PRELIMINARY
  2. 1Citation and commencement
  3. 2Interpretation
  4. Part II: APPROVAL AND REGISTRATION OF WAREHOUSEKEEPERS
  5. 3Authorized warehousekeepers
  6. 4Revocation
  7. Part III: APPROVAL AND REGISTRATION OF OWNERS AND DUTY REPRESENTATIVES Repealed
  8. 5Registered owners Repealed
  9. 6Duty representatives Repealed
  10. Part IV: APPROVAL AND REGISTRATION : SUPPLEMENTARY PROVISIONS
  11. 7Registration
  12. 8Certificates of registration
  13. Part V: WAREHOUSING
  14. 9Holding dutiable goods
  15. 10Application of section 98 of the Act
  16. Part VI: PRIVILEGES
  17. 11Privileges of an authorized warehousekeeper
  18. 12Privileges of a registered owner Repealed
  19. 13Privileges of a duty representative Repealed
  20. 14Exceptions
  21. Part VII: CONDITIONS AND RESTRICTIONS
  22. 15General conditions and restrictions
  23. 16Security
  24. 17Conditions and restrictions that apply to authorized warehousekeepers
  25. 18Conditions and restrictions that apply to registered owners Repealed
  26. 19Conditions and restrictions that apply to duty representatives Repealed
  27. Part VIII: EXCISE DUTY POINTS AND FORFEITURE
  28. 20Excise duty points – warehoused goods
  29. 21Excise duty points – ownership of goods Repealed
  30. 22Forfeiture
  31. Part IX: CONSEQUENTIAL AMENDMENTS
  32. 23Amendments to the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 Repealed
  33. Signature
  34. Explanatory note

1Citation and commencementI1C1

These regulations may be cited as the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 and shall come into force on 1st October 1999.

2InterpretationI1C1

In these Regulations–

  • “the Act” means the Customs and Excise Management Act 1979;

  • “authorized warehousekeeper” has the meaning given in regulation 3 below;

  • F1...

  • ...

  • “occupier” means the occupier of an excise warehouse;

  • “operations” means operations that are permitted to be carried out on warehoused goods by or under warehousing regulations;

  • ...

  • ...

  • ...

  • ...

3Authorized warehousekeepersI1C1

(1)

For the purposes of sections 93(1) and 100G of the Act the Commissioners may approve occupiers of excise warehouses in accordance with the provisions of F1... these regulations and register them as registered excise dealers and shippers in accordance with section 100G(2) of the Act.

(2)

An occupier who has been so approved and registered shall be known as an authorized warehousekeeper.

(3)

An authorized warehousekeeper may be approved and registered in respect of all the excise warehouses he occupies.

4RevocationI1C1

If the Commissioners exercise their power to revoke their approval and registration of an occupier as an authorized warehousekeeper in accordance with section 100G(5) of the Act they shall also revoke his approval for the purposes of section 93(1) of the Act.

5Registered ownersF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6Duty representativesF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7RegistrationI1C1

(1)

The Commissioners shall furnish every F1authorized warehousekeeper with a certificate of registration.

(2)

When a person ceases to be F2an authorized warehousekeeper he shall immediately destroy his certificate of registration.

(3)

Every F3authorized warehousekeeper shall give notice in writing to the Commissioners of any change in the information contained in his certificate of registration within seven days of the change.

(4)

Where–

(a)

any authorized warehousekeeper gives the Commissioners notice in writing of any change in the information contained in his certificate of registration, or

(b)

without any such notice having been given it appears to the Commissioners that his certificate of registration requires correction,

they shall, unless they revoke his approval and registration in accordance with section 100G(5) of the Act, furnish him with a corrected certificate of registration.

(5)

Where in accordance with paragraph (4) above the Commissioners furnish any authorized warehousekeeper with a corrected certificate of registration he shall upon receiving that certificate destroy the original certificate that required correction.

8Certificates of registrationI1C1

Every certificate of registration shall contain the following particulars–

(a)

a unique reference number assigned to the F1authorized warehousekeeper by the Commissioners;

(b)

the name and (if different) the trading name of the F2authorized warehousekeeper;

F3(c)

the address of the authorized warehousekeeper’s principal place of business in the United Kingdom;

(d)

any conditions or restrictions imposed by the Commissioners in the exercise of their discretion under section 100G(4) of the Act;

F4(e)

the address of every excise warehouse for which the authorized warehousekeeper is approved and registered.

9Holding dutiable goodsI1C1

(1)

Dutiable goods shall not be deposited in an excise warehouse or kept in an excise warehouse unless the occupier of that warehouse–

(a)

is an authorized warehousekeeper, and

(b)

is permitted by the terms of his approval to hold dutiable goods of that class or description.

F1(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10Application of section 98 of the ActI1C1

If the Commissioners revoke their approval of an occupier as an authorized warehousekeeper for the purposes of section 93(1)(a) of the Act section 98(3) and (3A) of the Act shall apply as if–

(a)

in subsection (3), for the words “the warehouse ceases to be approved” there were substituted “the Commissioners notified the authorized warehousekeeper that they have revoked his approval”,

(b)

in both subsections, as if the word “former” (in every place at which it occurs) were omitted, and

(c)

in subsection (3A)(b) for the words “warehouse were still a warehouse” there were substituted “occupier were still approved”.

11Privileges of an authorized warehousekeeperI1C1

(1)

Subject to regulation 14 below, an authorized warehousekeeper shall be afforded the following privileges in respect of dutiable goods.

(2)

An authorized warehousekeeper may–

(a)

receive dutiable goods at his excise warehouse and keep them there;

F1(aa)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

carry out operations on dutiable goods in his excise warehouse; and

C2(c)

remove dutiable goods from his excise warehouse.

C3(3)

An authorized warehousekeeper may exercise these privileges in relation to both dutiable goods that he owns and dutiable goods that are owned by others.

12Privileges of a registered ownerF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13Privileges of a duty representativeF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14ExceptionsI1C1

(1)

Regulation 11 above does not confer on any authorized warehousekeeper any privilege that would cause him to be in breach of–

(a)

any condition of approval that applies to his excise warehouse;

(b)

any condition or restriction imposed by or under warehousing regulations;

(c)

any condition or restriction imposed by or under registered excise dealers and shippers regulations;

(d)

any condition or restriction imposed under section 100G(4) of the Act; or

(e)

any condition or restriction imposed by or under Part VII of these regulations.

F1(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15General conditions and restrictionsI1C1

The approval and registration of F1authorized warehousekeepers shall, in addition to any conditions or restrictions imposed on them by the Commissioners under section 100G(4) of the Act, be subject to the conditions and restrictions imposed by or under this Part of these regulations.

16SecurityI1C1

The Commissioners may require any F1authorized warehousekeeper to provide such security, or further security, as they may think appropriate for the payment of any excise duty that is or may become due from him.

17Conditions and restrictions that apply to authorized warehousekeepersI1C1

(1)

The approval and registration of every authorized warehousekeeper shall be subject to the conditions and restrictions prescribed in a notice published by the Commissioners and not withdrawn by a further notice.

F1(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

18Conditions and restrictions that apply to registered ownersF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

19Conditions and restrictions that apply to duty representativesF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

20Excise duty points – warehoused goodsI1C1

(1)

If dutiable goods are deposited in an excise warehouse in contravention of regulation 9(1) above, the time that they were deposited shall be the excise duty point for those goods.

(2)

If dutiable goods are kept in an excise warehouse in contravention of regulation 9(1) above, the time when the occupier of that warehouse ceases to be an authorized warehousekeeper permitted by the terms of his approval to hold dutiable goods of that class or description shall be the excise duty point for those goods.

F1(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)

The person liable to pay the duty at the excise duty point shall be the occupier of the excise warehouse in which the goods were deposited or kept.

(5)

If more than one person occupies the excise warehouse in which the goods were deposited or kept, all the occupiers shall be jointly and severally liable to pay the duty at the excise duty point.

F2(6)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

21Excise duty points – ownership of goodsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

22ForfeitureI1C1

(1)

If dutiable goods are deposited or kept in an excise warehouse in contravention of regulation 9(1) F1... above those goods shall be liable to forfeiture.

F2(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

23Amendments to the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Signature

D J Howard

Commissioner of Customs and Excise

New King’s Beam House 22 Upper Ground LONDON SE1 9PJ

Explanatory note

(This note is not part of the Regulations)

These Regulations come into force on 1st October 1999.

Purpose of the Regulations

These Regulations provide for the approval and registration of (i) excise warehousekeepers, (ii) owners of goods held in excise warehouses and (iii) duty representatives of owners of goods held in excise warehouses.

These Regulations implement Articles 11, 12 and 13 of Council Directive 92/12/EEC (O.J. No. L76, 23.3.92, p. 1).

The provisions in respect of owners of goods held in excise warehouses (and their duty representatives) enable the Commissioners to identify those persons who hold duty suspended excise goods in warehousing facilities provided by third parties.

Content of the Regulations

Regulations 3 and 4 provide for the approval of occupiers of excise warehouses as authorized warehousekeepers, their registration and the revocation of any such approval.

Regulations 5 and 6 require revenue traders who wish to hold goods (other than hydrocarbon oil) in an excise warehouse to be approved and registered by the Commissioners of Customs and Excise or to use the services of a duty representative.

Regulations 7 and 8 deal with the arrangements for the issue and amendment of registration certificates and their content.

Regulation 9 prohibits the deposit or keeping of goods in an excise warehouse except where the authorized warehousekeeper has been approved and registered and is permitted to keep goods of that class or description. It also imposes restrictions on the keeping of goods and the sale of goods in an excise warehouse and on the removal of goods from such a warehouse.

Regulation 10 deals with the consequences in respect of warehoused goods where the approval of an authorized warehousekeeper is revoked.

Regulations 11 to 13 detail the privileges afforded to authorized warehousekeepers, registered owners and duty representatives.

Regulation 14 confirms that the status of authorized warehousekeeper, registered owner or duty representative does not confer any privilege which would cause a breach of (i) any condition of approval of an excise warehouse, or (ii) any condition or restriction imposed by or under warehousing regulations or registered excise dealers and shippers regulations.

Regulations 15 to 19 detail the conditions and restrictions which apply to authorized warehousekeepers, registered owners and duty representatives.

Regulations 20 and 21 provide for new excise duty points and identify the persons liable to pay the duty when those duty points occur.

Regulation 22 provides for the forfeiture of warehoused goods where regulation 9 is contravened.

Regulation 23 deals with amendments to existing legislation as a consequence of the introduction of these Regulations.