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

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 259 other Acts (top 5 shown)
Any Person also bound by 2338 other Acts (top 5 shown)
Traders also bound by 826 other Acts (top 5 shown)

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.

Part I — PRELIMINARY

Browse 2 other sections in this Part — procedural / definitional / commencement
s.001

Citation and commencement

s.002

Interpretation

Part II — APPROVAL AND REGISTRATION OF WAREHOUSEKEEPERS

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s.003

Authorized warehousekeepers

s.004

Revocation

Part III — APPROVAL AND REGISTRATION OF OWNERS AND DUTY REPRESENTATIVES

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s.005

Registered owners

s.006

Duty representatives

Part IV — APPROVAL AND REGISTRATION : SUPPLEMENTARY PROVISIONS

s.007

Registration

  • Update registration details and manage certificates Trader
Browse 1 other section in this Part — procedural / definitional / commencement
s.008

Certificates of registration

Part V — WAREHOUSING

s.009

Holding dutiable goods

  • Only hold dutiable goods you are specifically authorised for Occupier
Browse 1 other section in this Part — procedural / definitional / commencement
s.010

Application of section 98 of the Act

Part VI — PRIVILEGES

Browse 4 other sections in this Part — procedural / definitional / commencement
s.011

Privileges of an authorized warehousekeeper

s.012

Privileges of a registered owner

s.013

Privileges of a duty representative

s.014

Exceptions

Part VII — CONDITIONS AND RESTRICTIONS

s.017

Conditions and restrictions that apply to authorized warehousekeepers

  • Comply with HMRC conditions for warehouse approval Any Person
Browse 4 other sections in this Part — procedural / definitional / commencement
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

Part VIII — EXCISE DUTY POINTS AND FORFEITURE

s.020

Excise duty points – warehoused goods

  • Pay excise duty if goods are stored or handled illegally Occupier
Browse 2 other sections in this Part — procedural / definitional / commencement
s.021

Excise duty points – ownership of goods

s.022

Forfeiture

Part IX — CONSEQUENTIAL AMENDMENTS

Browse 1 other section in this Part — procedural / definitional / commencement
s.023

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

Read the full Act on legislation.gov.uk (opens in a new tab)

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