11. Removal of dutiable goods for local consumption
Feedback & supportWhenever the owner of dutiable goods is desirous of removing the whole or part of such goods from a Government warehouse or licensed warehouse or from the ship, aircraft, train or vehicle by which they were imported for local consumption, he shall personally or by his agent —
submit to the proper officer of customs a declaration in such form as the Director-General may require and pay the duty assessed upon the goods to be removed; and in the case of dutiable goods delivered in accordance with the Customs (Duties) (Exemption) Order (O 5), submit the relevant exemption certificate in accordance with the provisions of that Order; and
in the case of dutiable goods deposited in a Government warehouse, produce to the proper officer of customs the warehouse deposit receipt issued under section 53(1) of the Act, or a delivery order issued under section 53(4) of the Act and pay all charges due on the goods to be removed.
The proper officer of customs shall thereupon authorise the removal of the dutiable goods.
Subregulation 1
Whenever the owner of dutiable goods is desirous of removing the whole or part of such goods from a Government warehouse or licensed warehouse or from the ship, aircraft, train or vehicle by which they were imported for local consumption, he shall personally or by his agent —
submit to the proper officer of customs a declaration in such form as the Director-General may require and pay the duty assessed upon the goods to be removed; and in the case of dutiable goods delivered in accordance with the Customs (Duties) (Exemption) Order (O 5), submit the relevant exemption certificate in accordance with the provisions of that Order; and
in the case of dutiable goods deposited in a Government warehouse, produce to the proper officer of customs the warehouse deposit receipt issued under section 53(1) of the Act, or a delivery order issued under section 53(4) of the Act and pay all charges due on the goods to be removed.
Subregulation 2
The proper officer of customs shall thereupon authorise the removal of the dutiable goods.