UK Statutory Instrument 1999 United Kingdom

The Warehousekeepers and Owners of Warehoused Goods Regulations 1999

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At a glance

What's here

4 compliance obligations, 1 practical guide

Penalty landscape

1 of 4 obligations carry a criminal penalty. 3 have no criminal penalty — flagged in the list below.

Who this Act binds

Business-side actors with duties under this Act, ranked by how often they appear.

Occupier 2
Any Person 1
Trader 1

Relevant guidance

Practical guides for businesses affected by this Act, ordered by how closely they engage with it.

Mentioned in related content

1 guides

Food and drink business licensing and compliance

Other Acts binding the same actors

For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.

Occupiers also bound by 107 other Acts (top 5 shown)

Avian Influenza and Influenza of Avian Origin in Mammals (England) (No. 2) Order 2006 2006 15 duties
Regulatory Reform (Fire Safety) Order 2005 (England/Wales comparison) 2005 14 duties
Nitrate Pollution Prevention Regulations 2015 2015 13 duties
Highways Act 1980 1980 12 duties
Housing Act 1985 1985 11 duties

Any Person also bound by 770 other Acts (top 5 shown)

Human Medicines Regulations 2012 2012 110 duties
Merchant Shipping Act 1995 1995 97 duties
Road Traffic Act 1988 1988 95 duties
Air Navigation Order 2016 2016 86 duties
Licensing Act 2003 2003 78 duties

Traders also bound by 223 other Acts (top 5 shown)

Value Added Tax Regulations 1995 1995 418 duties
Companies Act 2006 2006 39 duties
TULRCA 1992 1992 37 duties
The Customs (Import Duty) (EU Exit) Regulations 2018 2018 33 duties
Consumer Credit Act 1974 1974 31 duties

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

s.007

Registration

Update registration details and manage certificates Trader

s.009

Holding dutiable goods

Only hold dutiable goods you are specifically authorised for Occupier

s.017

Conditions and restrictions that apply to authorized warehousekeepers

Comply with HMRC conditions for warehouse approval Any Person

s.020

Excise duty points – warehoused goods

Pay excise duty if goods are stored or handled illegally Occupier

Browse 19 other sections — procedural / definitional / commencement

s.001

Citation and commencement

s.002

Interpretation

s.003

Authorized warehousekeepers

s.004

Revocation

s.005

Registered owners

s.006

Duty representatives

s.008

Certificates of registration

s.010

Application of section 98 of the Act

s.011

Privileges of an authorized warehousekeeper

s.012

Privileges of a registered owner

s.013

Privileges of a duty representative

s.014

Exceptions

s.015

General conditions and restrictions

s.016

Security

s.018

Conditions and restrictions that apply to registered owners

s.019

Conditions and restrictions that apply to duty representatives

s.021

Excise duty points – ownership of goods

s.022

Forfeiture

s.023

Amendments to the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

Read the full Act on legislation.gov.uk

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