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Formal Consolidation | 2004 RevEd
Removal of dutiable goods from customs control
27.—(1) No dutiable goods shall be removed from customs control except —
(a)
after payment of the customs duty or excise duty payable thereon;
(b)
under such conditions as the Director-General may impose for deposit in a Government warehouse, licensed factory warehouse or licensed warehouse; or
(c)
under such conditions as the Director-General may impose in any particular case.
[33/2000]
(2) In no case shall any goods be removed from a Government warehouse until all warehouse rent and other charges due in respect thereof have been paid.
(3) The Director-General may allow dutiable goods in a licensed warehouse to be removed therefrom before payment of the customs duty or excise duty but before doing so the Director-General may, in his discretion, require that security be lodged to his satisfaction to guarantee the payment of the customs duty or excise duty within such time as he may allow.
[33/2000]
Informal Consolidation | Amended Act 3 of 2008
Removal of dutiable goods from customs control
27.—(1) No dutiable goods shall be removed from customs control except —
(a)
after payment of the customs duty or excise duty payable thereon;
(b)
under such conditions as the Director-General may impose for deposit in a Government warehouse or licensed warehouse; or
(c)
under such conditions as the Director-General may impose in any particular case.
[33/2000]
[3/2008 wef 04/04/2008]
(2) In no case shall any goods be removed from a Government warehouse until all warehouse rent and other charges due in respect thereof have been paid.
(3) The Director-General may allow dutiable goods in a licensed warehouse to be removed therefrom before payment of the customs duty or excise duty but before doing so the Director-General may, in his discretion, require that security be lodged to his satisfaction to guarantee the payment of the customs duty or excise duty within such time as he may allow.