{
  "url": "https://openlegislation.uk/warehousekeepers-and-owners-of-warehoused-goods-regulations-1999/note",
  "json_url": "https://openlegislation.uk/warehousekeepers-and-owners-of-warehoused-goods-regulations-1999/note.json",
  "legislation": "uksi/1999/1278",
  "legislation_title": "The Warehousekeepers and Owners of Warehoused Goods Regulations 1999",
  "legislation_url": "https://openlegislation.uk/warehousekeepers-and-owners-of-warehoused-goods-regulations-1999",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations come into force on 1st October 1999.\nPurpose of the Regulations\nThese 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.\nThese Regulations implement Articles 11, 12 and 13 of Council Directive 92/12/EEC (O.J. No. L76, 23.3.92, p. 1).\nThe 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.\nContent of the Regulations\nRegulations 3 and 4 provide for the approval of occupiers of excise warehouses as authorized warehousekeepers, their registration and the revocation of any such approval.\nRegulations 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.\nRegulations 7 and 8 deal with the arrangements for the issue and amendment of registration certificates and their content.\nRegulation 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.\nRegulation 10 deals with the consequences in respect of warehoused goods where the approval of an authorized warehousekeeper is revoked.\nRegulations 11 to 13 detail the privileges afforded to authorized warehousekeepers, registered owners and duty representatives.\nRegulation 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.\nRegulations 15 to 19 detail the conditions and restrictions which apply to authorized warehousekeepers, registered owners and duty representatives.\nRegulations 20 and 21 provide for new excise duty points and identify the persons liable to pay the duty when those duty points occur.\nRegulation 22 provides for the forfeiture of warehoused goods where regulation 9 is contravened.\nRegulation 23 deals with amendments to existing legislation as a consequence of the introduction of these Regulations.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/1278/note",
    "retrieved_at": "2026-10-29T10:49:00.307908+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."
}