|CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME|
|46. Period of warehousing of goods.|
|Warehoused goods may be delivered as stores.||Examination of warehoused goods on delivery.|
|Period of warehousing of goods. 8 of 1983, s.2, 3 of 1984, s.2, 10 of 1987,s.4, 10 of 1990,s.5, 10 of 1986,s.4, 4 of 1993, s.6, 8 of 1996,s.2A, 8 of 1997,s.4A, 5 of 1998,s.4, 4 of 1999,s.7, 11 of 2000,s.5.||
46.(1) All warehoused goods which have not been removed from a warehouse in accordance with this Act within six months of the date on which they were entered shall be entered for re-warehousing for further period of six months or such longer periods as the Commissioner may allow; but those goods shall not be re-warehoused more than once:
Provided that in the case of wines and spirits warehoused by licensed excise manufacturers and duty free shops or locally assembled motor vehicles warehoused by approved motor vehicle assemblers, the Commissioner may, in addition to the period of re-warehousing permitted in this subsection allow such further period of re-warehousing as he may deem appropriate.
(a) in the case of goods entered for home use or sold in accordance with this Act, be removed from such warehouse or bonded factory within fourteen days of such entry or sale, as the case may be: and
(b) in the case of goods entered for export, be removed from the warehouse or bonded factory and exported within thirty days or within such longer period, not exceeding thirty days, as the Commissioner may, in any particular case, allow.
(2) Any goods which remain in a warehouse or bonded factory in contravention of this section shall be forfeited and sold or resold in accordance with the provisions of section 34.