The Excise Goods (Drawback) Regulations 1995

Amendment of the Excise Warehousing (Etc.) Regulations 1988

15.  The Excise Warehousing (Etc.) Regulations 1988(1) shall be amended as follows—

(a) regulation 6 shall be omitted;

(b) after regulation 11(4) there shall be inserted—

“(4A) Where goods are warehoused in circumstances where duty may be drawn back the certificate of receipt mentioned in paragraph (4) above shall—

(a) be in such form and contain such particulars as the Commissioners may require, and

(b) be endorsed on one of the copies of the warehousing advice note that accompanied the goods,

and in this paragraph “warehousing advice note” means a document (in such form and containing such particulars as the Commissioners may require) drawn up by the person to whom the certificate of receipt will be sent.”; and

(c) in regulation 16(1), after the word “Man” there shall be inserted—

“;

• provided that, where goods are warehoused in circumstances where duty may be drawn back they may not, under this paragraph, be entered for removal from warehouse for any purpose that may result in their being consumed in the United Kingdom or the Isle of Man”.

(1)

S.I. 1988/809.