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HMRC internal manual

Oils Technical Manual

Relevant Law: Excise Warehousing (etc) Regulations 1988 (EWER)

Section Section title Summary and comments
3 Application Provisions in the Hydrocarbon Oil Duties Act can over-ride those in this act.
4 Designated file A file, or other method, for correspondence and delivery information to be kept where we say.
5 Variation of provisions at request of occupier or proprietor The occupier or proprietor can ask our permission to change the conditions of Regulations 11 to 24 and we can set other conditions in return on pain of forfeiture of the goods.
7 Manner of Commissioners’ directions etc We can only make them in writing.
8 Form of entries etc …must be in writing.
10 Time of warehousing …that goods are ‘warehoused’ when they are put in a warehouse.
10A Goods to which section 46 of the Customs and Excise Management Act 1979 applies …but does NOT apply to hydrocarbon oil imported from outside the EU.
11 Receipt of goods into warehouse The occupier has to enter the goods, and lists other responsibilities to HMRC.
12 Securing, marking and taking stock of warehoused goods 12(5) Stocktaking monthly for bulk goods and annually for other goods.
13 Proprietor’s examination of goods Having had six hours notice we can let him examine the goods, take steps to prevent loss and display them for sale.
14 Operations ( in Warehouse ) Operations means processes of some sort from repackaging to mixing. We have to approve not only that the trader can do it in the warehouse but in a part of the warehouse that is set aside for carrying out these processes.
15 Removal from warehouse-occupier’s responsibilities Lists occupiers’ responsibilities such as prior notice and entry but includes that no goods are removed contrary to any conditions we choose to make and the requirement for a certificate of receipt from the place of delivery. Also required to ensure duty chargeable paid secured or otherwise accounted for before goods can be removed from warehouse (including customs duty and VAT).
16 Removal from warehouse-entry Where goods may be removed from a warehouse to: home use if eligible, export, ships stores, Isle of Man. Goods entered may only be removed if duty has been paid. (Regulation 16(4)).
17 Removal from warehouse-general Reasons and conditions for taking goods out of a warehouse without payment of duty not covered in 16.
18 Entry of goods not in warehouse Goods lawfully removed from a warehouse can then be also entered as per Regulation16 as if they were removed directly for those purposes in the first place.
19 Samples We can allow samples of warehoused goods to be removed without payment of duty. (W1)
20 Returns What is on a return to us by the occupier and when it is to be made.
21 Records to be kept  
22 Preservation of records …for 3 years from the event to which they relate.
23 Production of records Our powers to see them.
24 Information for the protection of the revenue We can demand it.
25 Further provision as to records The provisions of Regulations 21 to 24 above also apply to goods which are to be warehoused and to goods removed without payment of duty.
26 Duty chargeable on goods removed for home use.  
27 Duty chargeable on goods diverted to home use after removal without payment of duty  
28 Duty chargeable on missing or deficient goods It is chargeable at the rate due at the time the loss occurred.
29 Calculation of duty Establishing evidence for the quantity of goods removed.
30 Ascertainment of quantity by taking an account ‘taking an account’ means going to the warehouse and measuring the quantities.
31 Ascertainment of duty by reference to labels etc  
Schedule 1 Operations which may be permitted on warehoused goods List of.
Schedule 2 Records to the kept by the occupier List of.
Schedule 3 Records which the proprietor may be required to keep List of.