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Removal of dutiable goods to another Government warehouse or licensed warehouse

Customs Regulations

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—(1) Without affecting the application of section 27 of the Act in relation to any customs duty or excise duty chargeable on dutiable goods, when the owner of dutiable goods is desirous of removing the whole or part of such goods from a Government warehouse or licensed warehouse to another Government warehouse or licensed warehouse, he shall personally or by his agent —(a)submit to a proper officer of customs at the warehouse in which the goods are deposited a declaration, in such form as the Director-General may require, of the goods to be removed; and (b)in the case of dutiable goods deposited in a Government warehouse, produce to a proper officer of customs the warehouse deposit receipt issued under section 53(1) of the Act, or a delivery order issued under section 53(4) of the Act and pay all charges due on the goods to be removed.(c)[Deleted by S 504/2020 wef 30/06/2020](2) Upon the applicable requirements in paragraph (1) being satisfied, the proper officer of customs may authorise the removal of the goods, subject to any condition that the proper officer of customs considers necessary. (3) The owner of the goods removed under this regulation or the owner’s agent must, if so required by the proper officer of customs, produce evidence that the goods have been deposited in the other Government warehouse or licensed warehouse.

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