Excise Notice 197: receipt into and removal from an excise warehouse of excise goods, for example, makes excise duty on spirits chargeable as soon as they are taken out of warehouse storage.
It is not possible to obtain a refund of the amount equivalent to excise duty using the excise warehouse licence number after final accounting to customs.
Wholly matured in an excise warehouse in Scotland in oak casks of a capacity not exceeding 700 liters (185 US gal; 154 imp gal) for at least three years
Wholly matured in an excise warehouse in Scotland in oak casks of a capacity not exceeding 700 litres (154 imp gal) for at least three years.
Wholly matured in an excise warehouse in Scotland in oak casks of a capacity not exceeding 700 litres (185 US gal; 154 imp gal) for at least three years
The product must be aged for at least three years in wooden casks of a capacity not exceeding 700 litres (185 US gal; 154 imp gal)
subject to the maturation of the final distillate for at least three years in wooden casks, such as oak, not exceeding 700 litres (185 US gal; 154 imp gal) capacity
The product must be aged for at least three years in wooden casks of a capacity not exceeding 700 litres (185 US gal; 154 imp gal)
For example, beer entered into the customs bonded warehouse must remain segregated from any other goods located in either the sufferance warehouse or goods in the excise warehouse located within the same physical premises.
These casks, which cannot leave Scotland, must be situated in an excise warehouse or other permitted place, with the whisky being transferred at the end of the maturation process.
These casks, which cannot leave Scotland, must be situated in an excise warehouse or other permitted place, with the whisky then being transferred at the end of the maturation process.
(a) as being in the excise warehouse of the licensee or the specified premises of the user;
Requêtes fréquentes français :1-200, -1k, -2k, -3k, -4k, -5k, -7k, -10k, -20k, -40k, -100k, -200k, -500k, -1000k,
Requêtes fréquentes anglais :1-200, -1k, -2k, -3k, -4k, -5k, -7k, -10k, -20k, -40k, -100k, -200k, -500k, -1000k,
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