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The Warehousekeepers and Owners of Warehoused Goods Regulations 1999

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Excise duty points – ownership of goods

21.—(1) Subject to paragraph (2) below, if at any time after relevant goods are deposited in an excise warehouse either–

(a)those goods cease to be owned by a registered owner, or

(b)there is no duty representative acting as the owner’s agent,

the time when those goods ceased to be owned by a registered owner or there ceased to be a duty representative acting as the owner’s agent shall be the excise duty point for those goods.

(2) Paragraph (1) above shall not apply if–

(a)the authorized warehousekeeper is the owner of the relevant goods, or

(b)the relevant goods are owned by a person who is not a revenue trader.

(3) The persons jointly and severally liable to pay the duty at the excise duty point shall be–

(a)the authorized warehousekeeper for the excise warehouse in which the goods were kept,

(b)the owner of the goods immediately before the excise duty point,

(c)if different, the owner of the goods immediately after the excise duty point, and

(d)the duty representative of the owner of the goods immediately before the excise duty point.

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