tax warehouse definition

tax warehouse means a place where excise goods are produced, processed, held, stored, received or dispatched under duty suspension arrangements by an authorised warehousekeeper in the course of the business of that person, subject to certain conditions laid down by the competent authorities of the Member State where the tax warehouse is located;
tax warehouse means, as the case requires, either—
tax warehouse means a place where excise goods that are subject to a duty suspension arrangement are produced, processed, held, received or dispatched by an authorised warehouse keeper in the course of business, subject to certain conditions laid down by the competent authorities of the Member State where the tax warehouse is located;

More Definitions of tax warehouse

tax warehouse means a premises or place approved by the Commissioners, where excisable products are produced, processed, held, received or dispatched under a suspension arrangement by an authorised warehousekeeper in the course of business;
tax warehouse means a place where excise goods are produced, processed, held, received or dispatched under duty suspension arrangements by an authorised warehouse keeper in the course of his business, subject to certain conditions laid down by the Commissioner;
tax warehouse means a place where alcoholic beverages are produced, processed, stored, receive or dispatched based on an authorisation to operate a tax warehouse under a duty suspension arrangement;
tax warehouse means a place where goods subject to excise duty are produced, processed, held, received or dispatched under duty-suspension arrangements by an authorized warehouse keeper in the course of his business, subject to certain conditions laid down by the Comptroller.
tax warehouse means an excise warehouse; and “vendor” means the person referred to as the vendor in subparagraph (a) of paragraph (3) below.