Section 24Part 3 — CONTROL OF VESSELS AND GOODS
Customs and Border Control regulations
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The Cabinet may, by regulations, regulate the deposit, keeping, securing and treatment of goods in and the removal of goods from a bonded warehouse.
Regulations may, without prejudice to the generality of subsection (1), include provisions —
imposing or providing for the imposition of conditions and restrictions subject to which goods may be deposited in, kept in or removed from a bonded warehouse or made available there to their owner for any prescribed purpose;
requiring goods deposited in a bonded warehouse to be produced to or made available for inspection by an officer on request by the officer;
permitting the carrying out on warehoused goods of such operations as may be prescribed by, or allowed under the regulations, and in such manner and subject to such conditions and restrictions as may be imposed;
for determining, for the purpose of charging or securing the payment of duty, the rates of customs duty to be applied to bonded goods and in that connection —
for determining the time by reference to which bonded goods are to be classified;
for determining the time at which warehoused goods are to be treated as having been removed from a bonded warehouse; and
for ascertaining the quantity which is to be taken as the quantity of bonded goods;
enabling the Director to allow goods to be removed from a bonded warehouse without payment of duty in such circumstances and subject to such conditions as the Director may determine; and
permitting goods to be destroyed or abandoned to Customs without payment of customs duty in such circumstances and subject to such conditions as the Director may determine, and may contain such incidental or supplementary provisions as the Cabinet may think necessary or expedient for the protection of the revenue.
Regulations may make different provision for bonded warehouses or parts of bonded warehouses of different descriptions or for goods of different classes or descriptions or of the same class or description in different circumstances.
Regulations may provide for the removal of goods from one bonded warehouse to another or from one part of a bonded warehouse to another part or for treating goods remaining in a bonded warehouse as if, for all or any prescribed purposes of this Act, they had been so removed;
Regulations for the removal of goods may, for all or any prescribed purposes of this Act, include provision for treating goods as having been warehoused or removed from a bonded warehouse (where they would not otherwise be so treated).
Regulations made under subsection (2)(a) or (c) may also provide for the forfeiture of goods in the event of non-compliance with any condition or restriction imposed by virtue of either of those paragraphs or in the event of the carrying out of any operation on warehoused goods which is not, by virtue of paragraph (c), permitted to be carried out in a bonded warehouse.
Defined Terms
bonded warehousewarehoused goodsbonded goodscustoms duty