Regulation 101

The licensee may at any time request permission to destroy goods stored in a bonded warehouse and the Comptroller must, upon receipt of the request, permit the goods to be destroyed subject to such conditions as the Comptroller may, in the Comptroller’s discretion, impose and the licensee must thereupon cause the goods to be destroyed in the presence of an authorised officer and an entry must be made in the record of stock or inventory of such destruction.

Despite paragraph (1), the Comptroller may, in the Comptroller’s discretion, waive the requirement for the presence of an authorised officer in any particular case or class of cases.

The fee specified in the First Schedule for the attendance of one or more authorised officers in connection with the destruction of the goods must be paid by the licensee except where the Comptroller in the Comptroller’s discretion waives the payment of such fee in any particular case.