HMASABN3010 - Legislation: What legislation provides for the abandonment of goods?

The law providing for the abandonment of goods within excise warehouses is contained within the Warehousekeepers and Owners of Warehoused Goods Regulations (WOWGR) 1999. There are two provisions in WOWGR allowing a warehousekeeper to abandon to HMRC third party goods held in his warehouse:

• Regulation 20(6) allowing goods to be abandoned immediately after the initial period following deposit in the warehouse has expired when certain conditions of deposit have not been met. Refer to Regulation 17(2) (a) for conditions and restrictions applying to warehousekeepers.
• Regulation 21(4) allowing goods to be abandoned whilst they are warehoused when certain conditions for continued deposit have not been met.