For the purposes of sections 93(1) and 100G of the Act the Commissioners may approve occupiers of excise warehouses in accordance with the provisions of this Part of these regulations and register them as registered excise dealers and shippers in accordance with section 100G(2) of the Act.

An occupier who has been so approved and registered shall be known as an authorized warehousekeeper.

An authorized warehousekeeper may be approved and registered in respect of all the excise warehouses he occupies.