Customs Act 1960 · 2020 Revised Edition · Part 6 · Warehousing
53. Warehouse deposit receipts
Feedback & supportA warehouse deposit receipt must be issued by the proper officer of customs for all goods deposited in a Government warehouse or a customs office or customs station or in any other place approved by the Director‑General in writing.
proper officer of customs
“proper officer of customs” means any officer of customs acting in the fulfilment of his or her duties under this Act, whether such duties are assigned to him or her specially or generally or expressly or by implication;
Where the warehouse deposit receipt is lost, a copy of the receipt, duly certified by the proper officer of customs, must be supplied to the owner of the goods or the owner’s agent on delivery to a senior officer of customs at the customs office of an indemnity bond approved by the senior officer of customs, securing the Government against any claim for loss owing to wrong delivery of the goods deposited.
The holder or endorsee in due course of a warehouse deposit receipt or a certified copy thereof issued under subsection (2) is deemed, for the purposes of this Act, to be the owner of the goods deposited.
goods
“goods” includes animals, birds, fish, plants and all kinds of movable property;
Delivery to the holder or endorsee or the agent of the holder or endorsee of the warehouse deposit receipt or certified copy thereof or delivery against the production of a delivery order authenticated by the holder or endorsee or the agent of the holder or endorsee of the warehouse deposit receipt or certified copy thereof is a good and lawful delivery.
When delivery is made against such delivery order, the quantity of goods covered by the deposit receipt or certified copy thereof is deemed to have been endorsed accordingly and when all the goods have been so delivered the warehouse deposit receipt or certified copy thereof is deemed to be cancelled.