Regulation 44
Goods removed from bonded warehouse by persons approved under Major Exporter Scheme or Third Party Logistics Company Scheme
of Goods and Services Tax (General) Regulations 1993
Subregulation 1
Without affecting regulation 100(3), a person who holds a licence for a bonded warehouse under regulation 94 (called in this regulation the warehouse licensee) may allow goods to be removed from a bonded warehouse referred to in Part 14 without payment of tax if —
the person removing the goods is a person who has been granted approval under regulation 45 or 45A; and
the person is entitled to take possession of the goods.
Subregulation 2
Despite regulation 100(4), where there is any deficiency in quantity that is indicated or ought to be indicated in the record of stock or inventory maintained in the bonded warehouse, the warehouse licensee is not liable for tax chargeable on so much of the goods as the warehouse licensee is able to show were removed by a person whom the warehouse licensee had verified to be a person mentioned in paragraph (1)(a) and (b).
Subregulation 3
A verification referred to in paragraph (2) must be carried out in such manner as the Comptroller may require.