Customs Regulations · 2009 Revised Edition · Part V · Licensed Warehouses
24. Payment of duty and submission of statement and exemption certificate
Feedback & supportLast amended by an amending law of 2017.
No person shall remove any dutiable petroleum or biodiesel blend from a licensed warehouse before payment of the duty payable thereon, unless the Director-General allows otherwise.
Where any dutiable petroleum or biodiesel blend has been removed from a licensed warehouse, the licensee concerned shall submit to the Director-General a statement, in such form as the Director-General may require, setting out the quantities of dutiable petroleum or biodiesel blend removed from his licensed warehouse for local consumption during the preceding month not later than —
the 15th day of the month following that in which the removal of the dutiable petroleum or biodiesel blend from his licensed warehouse took place; or
such other later date as the Director-General may allow.
Where any petroleum or biodiesel blend has been removed from a licensed warehouse and delivered to any organisation or person in accordance with the Customs (Duties) (Exemption) Order (O 5), the licensee concerned shall submit to the Director-General the exemption certificate in respect of the petroleum or biodiesel blend so delivered not later than —
the 15th day of the month following that in which the removal of the petroleum or biodiesel blend from his licensed warehouse took place; or
such other later date as the Director-General may allow.
Subregulation 1
No person shall remove any dutiable petroleum or biodiesel blend from a licensed warehouse before payment of the duty payable thereon, unless the Director-General allows otherwise.
Subregulation 2
Where any dutiable petroleum or biodiesel blend has been removed from a licensed warehouse, the licensee concerned shall submit to the Director-General a statement, in such form as the Director-General may require, setting out the quantities of dutiable petroleum or biodiesel blend removed from his licensed warehouse for local consumption during the preceding month not later than —
the 15th day of the month following that in which the removal of the dutiable petroleum or biodiesel blend from his licensed warehouse took place; or
such other later date as the Director-General may allow.
Subregulation 3
Where any petroleum or biodiesel blend has been removed from a licensed warehouse and delivered to any organisation or person in accordance with the Customs (Duties) (Exemption) Order (O 5), the licensee concerned shall submit to the Director-General the exemption certificate in respect of the petroleum or biodiesel blend so delivered not later than —
the 15th day of the month following that in which the removal of the petroleum or biodiesel blend from his licensed warehouse took place; or
such other later date as the Director-General may allow.