| CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME | ||
| 70. Export goods stored at risk of owner. | |
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Short-shipment of non-bonded goods. | Goods liable to export duty. |
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| Export goods stored at risk of owner. | 70. Where goods are, with the permission of the proper officer, stored in a transit shed or a customs area pending exportation or transhipment or while in transit, then -
(a) they shall be subject to such rent and other charges as may be prescribed; and (b) notwithstanding section 13, they shall be so stored at the risk of the owner. |
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