The Excise Warehousing (Etc.) Regulations 1988

Removal from warehouse—entry

16.—(1) Goods may be entered for removal from warehouse for—

(a) home use, if so eligible;

(b) exportation;

(c) shipment as stores; or

(d) removal to the Isle of Man.

(2) The Commissioners may allow goods to be entered for removal from warehouse for—

(a) rewarehousing in another excise warehouse;

(b) temporary removal for such purposes and such periods as they may allow;

(c) scientific research and testing;

(d) removal to premises where goods of the same class or description may, by or under the customs and excise Acts, be kept without payment of excise duty;

(e) denaturing or destruction; or

(f) such other purpose as they permit,

and may by direction impose conditions and restrictions on the entry of goods or classes of goods for any of the above purposes.

(3) Save as the Commissioners direct no goods may be removed from warehouse unless they have been entered in accordance with this regulation.

(4) Goods entered for home use may be removed from warehouse only if—

(a) the duty has been paid to the Commissioners;

(b) the removal is in accordance with provisions of, or under, the customs and excise Acts, allowing payment of the duty to be deferred; or

(c) the removal is permitted under an arrangement approved by the Commissioners for the payment of duty on the day the goods are removed.

(5) Goods entered for a purpose other than home use may be removed from warehouse without payment of duty only if security for that duty is given (by bond or otherwise) to the satisfaction of the Commissioners and the security is such as to remain in force until the accomplishment of the purpose for which entry is made.