3. Regulations 31 to 35 of the Customs Regulations are deleted and the following regulations substituted therefor:| “Presumption as to content of containers |
31. For the purpose of payment of customs duties or excise duties, every case, cask, receptacle or package containing dutiable goods is deemed (unless regulation 32 applies) to contain —| (a) | the goods as are described in the relevant form submitted to the Director‑General; and | | (b) | no less quantity of goods than is contained in similar cases, casks or other receptacles in the ordinary way of business. |
|
32.—(1) The owner of dutiable goods mentioned in regulation 31 or his agent may make a request for the dutiable goods to be surveyed.(2) A request under paragraph (1) must —| (a) | be made within 24 hours (or such longer period as the Director‑General may allow in any particular case) of the arrival of the dutiable goods in the Government warehouse or licensed warehouse in which they are deposited in accordance with section 52 of the Act; and | | (b) | be made in such form and manner as the proper officer of customs may require. |
|
(3) Upon receipt of the request, the proper officer of customs must permit the survey of the goods, but may impose conditions concerning the survey of the goods on the owner of the dutiable goods or his agent, or both, including any of the following:| (a) | that the survey must be carried out in the presence and under the direction of an officer of customs; | | (b) | that, after the survey, the cases, casks, receptacles or packages containing the goods surveyed must be closed and sealed by the owner or his agent. |
|
| (4) Despite regulation 31, a survey carried out in accordance with this regulation (including any condition imposed under paragraph (3)) may be relied upon in determining the amount of customs duties or excise duties payable on the dutiable goods. |
| (5) If, on any survey carried out in accordance with this regulation (including any condition imposed under paragraph (3)), the quantity of dutiable goods found in any case, cask, receptacle or package is found to be deficient, the proper officer of customs may remit the customs duty or excise duty payable on the goods so found to be deficient. |
| (6) The Director‑General may, in his discretion, at the request of the owner or his agent made in such form and manner as the Director‑General may require, permit further surveys of the dutiable goods contained in any case, cask, receptacle or package. |
|
| Reconditioning of dutiable goods |
33.—(1) The owner of dutiable goods stored in a warehouse or his agent may, at any time, request permission to recondition the dutiable goods.| (2) A request under paragraph (1) must be made in such form and manner as the proper officer of customs may require. |
| (3) Upon receipt of the request, the proper officer of customs may permit the reconditioning of the goods, but may impose conditions concerning the reconditioning of the goods on the owner of the dutiable goods or his agent, or both, including a condition that the reconditioning must be carried out in the presence and under the direction of an officer of customs. |
(4) Where dutiable goods have been reconditioned in accordance with this regulation (including any condition imposed under paragraph (3)), the proper officer of customs —| (a) | must make an entry in the stock records of such reconditioning; and | | (b) | may remit the customs duty or excise duty payable on the dutiable goods reconditioned. |
|
|
| Dutiable goods unfit for consumption |
34.—(1) If at any time the owner of dutiable goods or his agent considers that the dutiable goods in any warehouse are unfit for consumption or use, the owner or his agent may make a request for the dutiable goods to be surveyed.| (2) A request under paragraph (1) must be made in such form and manner as the proper officer of customs may require. |
| (3) Upon receipt of the request, the proper officer of customs must permit the survey of the goods, but may impose conditions concerning the survey of the goods on the owner of the dutiable goods or his agent, or both, including a condition that the survey must be carried out in the presence and under the direction of an officer of customs. |
| (4) Without affecting paragraph (1), the Director‑General may direct that any dutiable goods in any warehouse be surveyed if the Director‑General considers that the dutiable goods are unfit for consumption or use. |
| (5) If upon any survey under paragraph (3) or (4), the Director‑General is satisfied that the dutiable goods are permanently unfit for consumption or use, the Director‑General may direct the owner or his agent to destroy the dutiable goods at the expense of the owner or his agent. |
(6) Where dutiable goods have been destroyed under paragraph (5), the proper officer of customs —| (a) | must make an entry in the stock records of such destruction; and | | (b) | may remit the customs duty or excise duty payable on the dutiable goods destroyed. |
|
|
| Destruction of dutiable goods |
35.—(1) The owner of dutiable goods or his agent may, at any time, request permission to destroy dutiable goods stored in a warehouse.| (2) A request under paragraph (1) must be made in such form and manner as the Director‑General may require. |
| (3) Upon receipt of the request, the Director‑General must permit the goods to be destroyed after survey, but may impose conditions concerning the survey or destruction of the goods on the owner of the dutiable goods or his agent, or both, including a condition that the survey or destruction of the goods must be carried out in the presence and under the direction of an officer of customs. |
(4) Where dutiable goods have been destroyed in accordance with this regulation (including any condition imposed under paragraph (3)), the proper officer of customs —| (a) | must make an entry in the stock records of such destruction; and | | (b) | may remit the customs duty or excise duty payable on the dutiable goods destroyed.”. |
|
|
|
|
