Regulation 98
Types of goods stored
of Goods and Services Tax (General) Regulations 1993
Subsidiary LegislationIn forceProvision 160 of 188
Regulation 98
Subregulation 1
A bonded warehouse must not be used for the storage of goods for which any duties (whether customs duty or excise duty or both) is chargeable or payable or of goods other than those specifically allowed under the licence.
Subregulation 2
A bonded warehouse must not be used for the storage of goods for which tax has been paid (whether upon removal or any other circumstances) without the written permission of the authorised officer.