HCOTEG35250 - Relevant Law: Warehousekeepers and Owners of Warehoused Goods Regulations 1999 (WOWGR)
Regulation | Regulation title | Summary and comments |
|---|---|---|
3 | Authorized warehousekeepers | We approve them. |
4 | Revocation | Revocation of an approval under regulation 3. |
7 | Registration | Registration requirements for authorised warehousekeepers. |
8 | Certificates of registration | Sets out what a certificate of registration contains. |
9 | Holding dutiable goods | Conditions for holding dutiable goods in an excise warehouse. |
10 | Application of section 98 of the Act | Refers to section 98 of the Customs and Excise Management Act 1979. |
11 | Privileges of an authorized warehousekeeper | What goods an authorized warehousekeeper can receive or consign. |
14 | Exceptions | Exceptions applying to regulation 11. |
15 | General conditions and restrictions | General conditions and restrictions applying to authorised warehousekeepers. |
16 | Security | We can require an authorised warehousekeeper to provide security for excise duty that is or may become due. |
17 | Conditions and restrictions that apply to authorized warehousekeepers | Conditions and restrictions applying to authorised warehousekeepers. |
20 | Excise duty points - warehoused goods | Sets out excise duty points for warehoused goods. |
22 | Forfeiture | Provides for forfeiture where regulation 9(1) is contravened. |