HCOTEG35250 - 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 |
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 |
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 | - |
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). |