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Regulation 11 Privileges of an authorized warehousekeeperI1C1

United Kingdom

(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.

Annotations

Textual amendments

F1

Reg. 11(2)(aa) omitted (31.12.2020) by virtue of The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/15), regs. 1, 5(2) (with reg. 21) (as amended by S.I. 2020/1494, regs. 1, 4); S.I. 2020/1640, reg. 2, Sch.

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)

C2

Reg. 11(2)(c) restricted (1.4.2000) by The Excise Goods (Export Shops) Regulations 2000 (S.I. 2000/645), regs. 1, 10(a) (with reg. 2)

C3

Reg. 11(3) restricted (1.4.2000) by The Excise Goods (Export Shops) Regulations 2000 (S.I. 2000/645), regs. 1, 10(b) (with reg. 2)

Commencement

I1

Reg. 11 in force at 1.10.1999, see reg. 1