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HMRC internal manual

Oils Technical Manual

HM Revenue & Customs
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Relevant Law: Warehouse-keepers and Owners of Warehoused Goods Regulations 1999 (WOWGR)

Note that the meaning of ‘relevant goods’ in Section 2 excludes hydrocarbon oils, bioethanol and special energy products.

Section Section title Summary and comments
3 Authorized warehouse-keepers that we approve them
4 Revocation …of above
5 Registered owners we approve people who put things in warehouses or register them as Registered Consignees or Consignors but oils are not “relevant goods” so oils traders are excluded.
6 Duty representatives …who we approve to act as agents for the above.
7 Registration  
8 Certificates of registration Lists what it contains.
9 Holding dutiable goods The conditions for holding them in a warehouse.
10 Application of section 98 of the act This refers to Section 98 of the Customs and Excise Management Act 1979.
11 Privileges of an authorized warehouse-keeper What goods he can receive or consign
12 Privileges of a registered owner They can hold or buy goods in a warehouse.
13 Privileges of a duty representative They can arrange the above on behalf of owner or buyer.
14 Exceptions Long list applying to 11, 12 and 13 above.
15 General conditions and restrictions  
16 Security We can ask for one from any ‘revenue trader’ i.e. warehouse-keeper, registered owner or duty representative.
17 Conditions and restrictions that apply to authorized warehouse-keepers  
18 Conditions and restrictions that apply to registered owners  
19 Conditions and restrictions that apply to duty representatives  
20 Excise duty points - warehoused goods  
21 Excise duty points - ownership of goods Where there is change or dubiety.
22 Forfeiture …when in contravention of regulation 9 (1), (2) or (3).