Acquisition or supply of goods

Dutiable goods, meaning

Duty point, meaning

Material time, meaning

Place and time of supply

Warehouse, meaning

Approval of warehouses

Ascertaining quantity by taking account

Commodities

Customs

Designated file

Duty chargeable

Ascertainment by reference to labels

Calculation

Goods diverted to home use after removal without payment of duty

Goods removed for home use

Missing or deficient goods

Ship goods as stores without payment of duty

Entry of goods not in warehouse

Excise

Application for approval

Approval

Distillers'

General storage and distribution

List of authorised warehousekeepers

Losses and deficiencies

Movement of goods in warehouse

Processing within

Receipts of goods

Record-keeping

Removal of goods from

Trade facility

Exemption

Form of entries

Imported goods

Bonded warehouse

Goods removed from warehouse, tax point

Valuation

Industrial buildings allowance

Information for protection of revenue

Invoices relating to supply services

Manner of commissioners' directions

Meaning

Operations

Generally

Permitted

Partial exemption

Payment of VAT, person liable

Place of supply of goods

Proprietor's examination

Receipt of

Records

Generally

Occupier

Preservation

Production

Proprietor

Registration

Regulations

Relief from duty

Conditions

Generally

Particulars which must be contained in document

Special visitors

Removal

Accountability

Entry

Generally

Occupier's responsibilities

Payment of VAT, time of

Removal of goods

Best judgment assessments

Recovery of VAT

Tax point

Returns

Rewarehousing, meaning

Samples

Securing, marking and taking stock

Services

Certificates

Generally

Invoices

Returns and payment of VAT

Storage of goods, place of supply of services

Theft of goods placed under customs warehousing arrangements, charge to VAT

Time of warehousing

Value added tax

Variation of provisions at request of occupier/proprietor

Warehouse, meaning

Warehoused, meaning

Warehousekeeper, other than customs, jointly and severally liable for VAT