99 Provisions as to deposit in Queen's warehouse
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

99  Provisions as to deposit in Queen's warehouse

(1)     The following provisions of this section shall have effect in relation to any goods which are deposited in a Queen's warehouse under or by virtue of any provision of the Customs and Excise Acts 1979 [or Part 1 of the Taxation (Cross-border Trade) Act 2018].

(2)     Such rent shall be payable while the goods are deposited as may be fixed by the Commissioners.

(3)     If the goods are of a combustible or inflammable nature or otherwise of such a character as to require special care or treatment—

(a)     they shall, in addition to any other charges payable thereon, be chargeable with such expenses for securing, watching and guarding them as the

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