s.26Delivery from bonded warehouse
26
Section 26Part 3 — CONTROL OF VESSELS AND GOODS

Delivery from bonded warehouse

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Warehoused goods may be entered as required by Customs and Border Control for release for —
home use on payment of duty;
re-export;
shipment as stores on any vessel or aircraft proceeding out of the jurisdiction; or
transfer to another bonded warehouse.
Goods released under subsection (1) (a) are customed goods.
In the case of small quantities of goods, entry under subsection (1) shall only be permitted —
for samples drawn by importers or their agents;
for shipment as stores on any vessel or aircraft proceeding out of the jurisdiction;
for final clearance of a consignment;
for delivery under item 3 of Schedule 2 to the Customs Tariff Act (2023 Revision); or
at the discretion of Customs and Border Control.

Defined Terms

warehoused goodshome usere-exportcustomed goodsstores

Cross References

Referenced By