Regulation 94

The Comptroller may, on an application made to the Comptroller under paragraph (3), issue a licence for any warehouse or other premises to be a warehouse (called in this Part a bonded warehouse) for the storage of goods under customs control as referred to in section 37 of the Act and may, in addition to such powers and conditions as are specified in this Part, impose such further conditions (including, but not limited to, the payment of any fees) therein as the Comptroller thinks fit.

A licence mentioned in paragraph (1) may be issued in respect of one or more bonded warehouses.

Every application for a licence under paragraph (1) must be made on such form as the Comptroller may determine and must give a full and true account of the particulars or information for which the provision is made in the form.