s.25Deposit of goods in bonded warehouse, etc.
25
Section 25Part 3 — CONTROL OF VESSELS AND GOODS

Deposit of goods in bonded warehouse, etc.

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Before the deposit in a bonded warehouse of any goods, Customs and Border Control shall examine such goods and raise a landed account of the goods.
Goods stored in a bonded warehouse shall be liable for duty upon the landed account raised in respect of such goods, less an allowance for legitimate deficiencies, if any, occurring between the time of taking the landed account and the time of deposit of the said goods in the bonded warehouse.
Customs and Border Control may, for good cause shown, waive the duty on any difference between the landed account and the amount of goods at time of deposit (after allowing for deficiencies, if any, referred to in subsection (2)), but otherwise such duty shall be payable forthwith.
A warehouse keeper shall produce to any officer on request any goods lying in the relevant bonded warehouse.
Without prejudice to any restrictions or conditions imposed by the warehouse keeper, the owner of any warehoused goods may, with the authority of Customs and Border Control, inspect such goods and their packings and prevent any loss therefrom and may draw samples from the goods for any purpose permitted by section 19.
Warehouse keepers and the owners of warehoused goods may conduct prescribed operations for the preservation, separation, packing and repacking of warehoused goods and their preparation for sale, shipment or disposal.

Defined Terms

bonded warehouselanded accountdutiable goodswarehouse keeperwarehoused goods

Cross References