Section 59

Every owner of goods warehoused under section 51, 52, 60 or 83 must, before removal of the goods or any part thereof from customs control, make personally or by the owner’s agent to the proper officer of customs a declaration, in accordance with section 96, of the goods to be removed.

Goods deposited in a licensed warehouse may be removed therefrom without such prior declaration subject to any conditions that the Director‑General may impose.