Finance Act, 1992

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Warehousing.

105.—(1) Production, processing and holding of excisable products where the excise duty has not been paid, shall only take place in a tax warehouse.

(2) A person approved by the Commissioners under this section may produce, process, hold, receive or dispatch on premises approved by them under this section in relation to him, excisable products without payment of duty (and such person and such premises are hereafter in this section referred to as an “authorised warehousekeeper” and “tax warehouse”, respectively).

(3) A person shall not be approved as an authorised warehousekeeper under this section unless he appears to the Commissioners to satisfy such requirements for approval as they may think fit to impose.

(4) A premises shall not be approved as a tax warehouse under this section unless—

(a) it is used, or intended for use, for the production, processing, holding, receipt or dispatch of excisable products, and

(b) where it is used for the production or processing of excisable products, it is owned or occupied by a person who is licensed for such production or processing under any provision of the statutes which relate to the duties of excise and the management thereof and any instrument relating to the duties of excise made under statute, and who shall deliver to an officer such information as may be required of him in relation to such premises and in relation to all rooms, places and vessels therein,

and the premises appears to the Commissioners to satisfy such requirements for approval as they may think fit to impose.

(5) Notwithstanding the provisions of subsection (4) requiring a premises used, or intended for use, for the production or processing of excisable products to be owned or occupied by a person referred to in subsection (4) (b), and imposing an obligation on such person to deliver to an officer such information as may be required of him in relation to such premises and in relation to all rooms, places and vessels therein, such person may be deemed by the Commissioners to have complied with such provisions if, at midnight on the day preceding the day on which this provision comes into operation, he has made entry of such premises and all rooms, places and vessels therein in accordance with any provision of the statutes which relate to the duties of excise and the management thereof and any instrument relating to the duties of excise made under statute.

(6) The Commissioners may approve a person or premises under this section for such periods and subject to such conditions (including the giving of security) as they may think fit to impose and the approved person or approved premises shall comply with any such conditions.

(7) The Commissioners may, as a condition of approval of a premises under this section, allow or prohibit the carrying out of specified activities in relation to specified excisable products in such premises or in any part or parts thereof.

(8) The Commissioners may, at any time for reasonable cause and following such notice as is reasonable in the circumstances—

(a) vary the terms of their approval of any person or premises under this section, or

(b) restrict the extent of the premises which are so approved, or

(c) revoke an approval granted.

(9) The Commissioners may, subject to such additional conditions as they see fit to impose (including the giving of any additional security), deem premises approved by them as approved warehouses, and proprietors and occupiers of approved warehouses and approved warehousekeepers, respectively, under any provision of the statutes which relate to the duties of excise and the management thereof and any instrument relating to the duties of excise made under statute, either before or after the passing of this Act, to be tax warehouses and authorised warehousekeepers, respectively.

(10) Except where otherwise provided for in this Chapter or in regulations made thereunder, the provisions of the Customs Acts, and of the statutes which relate to the duties of excise and the management thereof and of any instrument relating to duties of excise made under statute, relating to warehouses and warehoused goods and their deposit and storage therein and removal thereto or therefrom shall, with any necessary modifications, apply to premises approved under this section and to excisable products allowed to be held in such premises as if the said premises and excisable products were warehouses and warehoused goods within the meaning of the said provisions.

(11) Any person who, otherwise than in a tax warehouse, produces, processes or holds excisable products on which excise duty has not been paid, or who does not comply with any of the conditions imposed by this section, shall be presumed, until the contrary is proved, to have contravened or failed to comply with (as the case may be) the provisions of this section.

(12) Any person who contravenes or fails to comply with any provision of this section shall, without prejudice to any other penalty to which he may be liable, be guilty of an offence and shall be liable on summary conviction to a penalty under the law relating to customs or the law relating to excise (as the case may be), of £1,000.

(13) Any excisable products in respect of which an offence has been committed under this section shall be liable to forfeiture.