# The Value Added Tax Regulations 1995, Regulation 145E: Fiscal warehousing regimes


(1) Upon any eligible goods entering a fiscal warehouse the relevant fiscal warehousekeeper shall record their entry in his relevant fiscal warehousing record.
(2) Eligible goods shall only be subject to or in a fiscal warehousing regime at any time—
(a) while they are allocated to that regime in the relevant fiscal warehousing record;
(b) while they are not identified in that record as having been transferred; or,
(c) prior to their removal from that regime.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/145E (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-145E
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.