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The Excise Warehousing (Etc.) Regulations 1988
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- 1988 No. 809
- SCHEDULE 3
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(Regulation 21(2))
SCHEDULE 3RECORDS WHICH THE PROPRIETOR MAY BE REQUIRED TO KEEP
Records of
(a)
goods which are to be warehoused in an excise warehouse;
(b)
goods which have been warehoused in an excise warehouse;
(c)
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;
(d)
his stock of goods in each excise warehouse;
(e)
operations performed;
(f)
samples drawn, removed from warehouse and, where that removal is other than on payment of the duty chargeable, their use, location and disposal;
(g)
the time and manner in which the duty chargeable on goods to which regulation 21(2) relates is paid, secured or accounted for.
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