Regulation 101

The licensee may at any time request permission to destroy goods stored in a bonded warehouse and the Comptroller shall, upon receipt of the request, permit the goods to be destroyed subject to such conditions as he may, in his discretion, impose and the licensee shall thereupon cause the goods to be destroyed in the presence of an authorised officer and an entry shall be made in the record of stock or inventory of such destruction.

Notwithstanding paragraph (1), the Comptroller may, in his discretion, waive the requirement for the presence of an authorised officer in any particular case or class of cases.

The fee specified in the Schedule for the attendance of one or more authorised officers in connection with the destruction of the goods shall be paid by the licensee except where the Comptroller in his discretion waives the payment of such fee in any particular case.