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
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).