s.23Approval of bonded warehouses
23
Section 23Part 3 — CONTROL OF VESSELS AND GOODS

Approval of bonded warehouses

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The Cabinet may approve, for such periods and subject to such conditions as the Cabinet thinks fit, places of security for the deposit, keeping and securing of uncustomed goods of which entry has been made, without payment of duty during such storage, subject to, and in accordance with, regulations made under this Act; and any place of security so approved is referred to in this Act as a "bonded warehouse".
The Cabinet may, from time to time, give directions as to —
the goods which may or may not be deposited in any particular bonded warehouse; and
the part of any bonded warehouse in which any class or description of goods may be kept or secured.
If, after the approval of a warehouse as a bonded warehouse, the occupier thereof makes, without the consent of the Cabinet, any alteration in or addition to, the bonded warehouse, the occupier commits an offence under this Act.
Subject to section 28 —
the Cabinet may, at any time for reasonable cause, revoke or vary the terms of its approval of any bonded warehouse under this section; and
the Financial Secretary may, by notice, vary the terms of approval of any bonded warehouse granted by the Cabinet, in relation to any of the following matters —
the name, location or size of the bonded warehouse;
the name of the warehouse keeper; or
any condition attached to the approval.
Any person contravening or failing to comply with any condition imposed or direction given by the Cabinet under this section commits an offence.

Defined Terms

bonded warehouseuncustomed goodsplaces of securitywarehouse keeper

Cross References