23. Permitted activities in licensed warehouse

No goods other than dutiable goods shall be kept in a licensed warehouse except with the permission in writing of the Director-General and subject to such conditions as he may impose.

Operations which are necessary to preserve the dutiable goods, improve their packaging or marketable quality or prepare them for shipment may, with the approval of a proper officer of customs and subject to such conditions as he may impose, be carried out while the goods are stored in the licensed warehouse.

Without prejudice to the generality of paragraph (2), the operations referred to in that paragraph may include —

the breaking of bulk, grouping of packages, and sorting, grading and repacking of goods; and

the servicing and repair of motor vehicles.

Operations other than those specified in paragraph (2) may, with the approval of the Director-General and subject to such conditions as he may impose, be carried out on the dutiable goods while the goods are stored in the licensed warehouse.

Dutiable goods in a licensed warehouse shall not be used in any manner except with the approval of the Director-General and subject to such conditions as he may impose.

No goods other than dutiable goods shall be kept in a licensed warehouse except with the permission in writing of the Director-General and subject to such conditions as he may impose.

Operations which are necessary to preserve the dutiable goods, improve their packaging or marketable quality or prepare them for shipment may, with the approval of a proper officer of customs and subject to such conditions as he may impose, be carried out while the goods are stored in the licensed warehouse.

Without prejudice to the generality of paragraph (2), the operations referred to in that paragraph may include —

the breaking of bulk, grouping of packages, and sorting, grading and repacking of goods; and

the servicing and repair of motor vehicles.

Operations other than those specified in paragraph (2) may, with the approval of the Director-General and subject to such conditions as he may impose, be carried out on the dutiable goods while the goods are stored in the licensed warehouse.

Dutiable goods in a licensed warehouse shall not be used in any manner except with the approval of the Director-General and subject to such conditions as he may impose.