CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME
39. Entry of warehoused goods.
Removal to warehouse of goods entered therefor. Operations in a warehouse.
Entry of warehoused goods.

 

39. (1) Goods which have been warehoused may be entered either for -

(a) home use;

(b) exportation;

(c) removal to another warehouse;

(d) use as stores for aircraft or vessels; or

(e) re-warehousing.

(2) Where goods have been entered for warehousing they may, before they are actually warehoused, be entered for home use, for exportation, for removal to another warehouse, or for use as stores for aircraft or vessels; and in that case the goods shall be deemed to have been so warehoused and may be delivered for home use, for exportation, for removal to another warehouse, or for use as stores for aircraft or vessels, as the case may be, as if they had been actually so warehoused.

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