The Excise Warehousing (Etc.) Regulations 1988

(Regulation 14(2))

SCHEDULE 1 OPERATIONS WHICH MAY BE PERMITTED ON WAREHOUSED GOODS

1.  Sorting, separating, packing or repacking and such other operations as are necessary for the preservation, sale, shipment or disposal of the goods.

2.  The rectifying and compounding of spirits.

3.  The rendering sparkling of wine and made-wine.

4.  The mixing of a fermented liquor or a liquor derived from a fermented liquor with any other liquor or substance so as to produce made-wine.

5.  The mixing of lime or lemon juice with spirits for shipment as stores or for exportation.

6.  Denaturing.

7.  Reducing.

8.  Marrying.

9.  Blending.

(Regulation 21(1))

SCHEDULE 2 RECORDS TO BE KEPT BY THE OCCUPIER

Records of

(a)

goods deposited in the excise warehouse, from where and from whom received, and date of warehousing;

(b)

goods removed from the excise warehouse, the purpose of the removal, date of removal and (if the purpose of the removal is other than for home use) the place to which the goods are removed;

(c)

stock of warehoused goods;

(d)

deficiencies and increases in stock;

(e)

operations performed;

(f)

deficiencies and increases in operation;

(g)

accounts taken of goods deposited in the excise warehouse, removed from the excise warehouse, put into operation, received from operation, and of stocks in the excise warehouse;

(h)

samples drawn from warehoused goods, samples removed from warehouse, and the person to whom samples are delivered;

(i)

the manner in which duty is paid or accounted for when goods chargeable with duty are removed for home use;

(j)

the manner in which security is given when goods chargeable with duty are removed for purposes other than home use, and the dates when certificates of receipt or shipment are received;

(k)

notices delivered to the proper officer and of the manner and time of delivery;

(l)

times when the excise warehouse is opened and closed;

(m)

names and titles of keyholders to the excise warehouse;

(n)

the name and address of the proprietor of each lot or parcel of goods, and of changes of proprietorship.

(Regulation 21(2))

SCHEDULE 3 RECORDS 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.