93 Regulation of warehouses and warehoused goods

93  Regulation of warehouses and warehoused goods

[(A1)     In their application to warehouses, this section and sections 94, 95, 97 and 98 apply only to excise warehouses.]

[(1)     The Commissioners may by regulations under this section (referred to in this Act as “warehousing regulations”)—

(a)     prohibit the deposit or keeping of goods in a warehouse except where the occupier of the warehouse has been approved by the Commissioners in accordance with the regulations and where such conditions as may be prescribed in relation to that occupier are satisfied;

(b)     otherwise regulate the deposit, keeping, securing and treatment of goods in a warehouse;

(c)     make provision with respect to goods which are required to be deposited in a warehouse;

(d)     regulate the removal of goods from a warehouse and make provision with respect to goods which have lawfully been permitted to be removed from a warehouse without payment of duty; and

(e)     make provision, in relation to goods which have been warehoused or are required to be deposited in a warehouse with respect to the keeping, preservation and production of records and the furnishing of information.]

(2)     Warehousing regulations may, without prejudice to the generality of subsection (1) above, include provisions—

(a)

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