Regulation 94

The Comptroller may, on an application made to him under paragraph (2), issue a licence for any warehouse or other premises to be a warehouse (referred to in this Part as 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 he thinks fit.

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

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