SolvedHCOTEG35250 | Relevant Law: Warehouse-keepers and Owners of Warehoused Goods Regulations 1999 (WOWGR)
From HM Revenue & Customs · Oils Technical Manual
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). |