|CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME|
|43. Removal to another warehouse or bonded factory.|
|Warehoused goods may be delivered as stores.|
|Removal to another warehouse or bonded factory. 10 of 1980,s.2,10 of 1990,s.4.
|43. (1) Where warehoused goods are to be removed to another warehouse or a bonded factory, then the proper officer -
(a) shall require owner of the goods to deliver an entry thereof in such form and manner as the proper officer may direct;
(b) shall require the owner to give security in such amount, not being less than the duty chargeable on the goods, as the proper officer may think fit for the due arrival and re-warehousing of the goods within such time as the proper officer may consider appropriate; and
(c) shall transmit to the proper officer of the place where the goods are to be re-warehoused an account containing the particulars of the goods.
(2) Security given under this section shall not be discharged unless-
(a) the conditions attaching thereto have been satisfied; or
(b) the full duty payable on the goods has been paid in accordance with this Act; or
(c) the goods are otherwise accounted for to the satisfaction of the proper officer, and any duties due in respect of any deficiency in the goods not so accounted for have been paid.
(3) on the arrival of the goods at the other warehouse or bonded factory, a particular account of them shall be taken in accordance with section 37 or section 58F, as the case may be.