Regulation 98A
Permitted activities in bonded warehouse
of Goods and Services Tax (General) Regulations 1993
Subregulation 1
Operations which are necessary to preserve goods stored in a bonded warehouse, improve their packaging or marketable quality or prepare them for shipment may, with the approval of an officer authorised by the Comptroller and subject to such conditions as the officer may impose, be carried out while the goods are stored in the bonded warehouse.
Subregulation 2
Without limiting paragraph (1), the operations referred to in that paragraph may include —
the breaking of bulk, grouping of packages, and sorting, grading and repacking of goods; and
the servicing and repair of motor vehicles.
Subregulation 3
Operations other than those specified in paragraph (1) may, with the approval of the Comptroller and subject to such conditions as the Comptroller may impose, be carried out on the goods while the goods are stored in the bonded warehouse.
Subregulation 4
Goods in a bonded warehouse must not be used in any manner except with the approval of the Comptroller and subject to such conditions as the Comptroller may impose.