Government warehouses
49.—(1)  The Director‑General may establish and maintain Government warehouses in which dutiable goods may be deposited and kept without payment of duty.
(2)  The Director‑General may, in his or her discretion, limit the quantity of dutiable goods which, and the period during which any such dutiable goods, may be deposited and kept in any Government warehouse, at any customs office or customs station.
(3)  The Director‑General may, in his or her discretion, permit the storage of non-dutiable or duty-paid goods in a Government warehouse subject to any conditions that the Director‑General may impose.