LegalizeThe Excise Warehousing (Etc.) Regulations 1988
Sch. 4: in the explanatory note to Box 18a, words “If alcohol or alcoholic beverages are stamped with duty stamps, a statement to this effect.” omitted (1.5.2025) by Finance Act 2025 (2025 c. 8), s. 64(2)(g)(4)
Records of
goods which are to be warehoused in an excise warehouse;
goods which have been warehoused in an excise warehouse;
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;
his stock of goods in each excise warehouse;
operations performed;
samples drawn, removed from warehouse and, where that removal is other than on payment of the duty chargeable, their use, location and disposal;
the time and manner in which the duty chargeable on goods to which regulation 21(2) relates is paid, secured or accounted for.
Goods to which section 46 of the Customs and Excise Management Act 1979 applies
10A
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Receipt of goods into warehouse
Securing, marking and taking stock of warehoused goods
Proprietor’s examination of goods
Operations
Removal from warehouse—occupier’s responsibilities
Removal from warehouse—entry
Removal from warehouse—general
Entry of goods not in warehouse
Samples
SCHEDULE 4
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SCHEDULE 5 — Particulars which must be contained in a document
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