Customs Regulations
Table of Contents
Part I PRELIMINARY
1 Citation
2 Definitions
Part II GOVERNMENT WAREHOUSES
3 Permission to enter Government warehouses
4 Hours of opening of offices and warehouses
5 (Deleted)
6 (Deleted)
7 Scale of warehouse rent for Government warehouses
Part III IMPORTATION AND REMOVAL OF DUTIABLE GOODS
8 Importation of dutiable goods
9 Import and export of goods by rail
10 Receipt of dutiable goods into Government warehouses
11 Removal of dutiable goods for local consumption
12 Removal of dutiable goods to another Government warehouse or licensed warehouse
13 Removal of dutiable goods for export or re-export
14 Transhipment of dutiable goods
15 Customs declarations
16 Director-General may require dutiable goods to be conveyed in vehicles or wagons capable of being locked, sealed, etc.
Part IV MARKINGS
17 Markings on cigarettes
Part V LICENSED WAREHOUSES
18 Applications for warehouse licences
19 Security may be required
20 Security of buildings
21 Alterations of buildings
22 Director-General may order safeguards
23 Permitted activities in licensed warehouse
24 Payment of duty and submission of statement and exemption certificate
25 Submission of daily return
26 Stock book to be kept
27 Monthly stock return required
28 Marking of packages
29 Inspection of stocks
30 Goods not to be returned to warehouse without permission
Part VI SURVEYS OF DUTIABLE GOODS
31 Presumption as to content of containers
32 Survey of dutiable goods
33 Reconditioning of dutiable goods
34 Dutiable goods unfit for consumption
35 Destruction of dutiable goods
Part VII DENATURING OF INTOXICATING LIQUORS
36 Denaturing of intoxicating liquors in warehouses
37 Industrial spirit
38 Methylated spirit
Part VIII APPLICATIONS FOR LICENCES UNDER SECTION 63 OF ACT
39 Applications for licences
40 Inspection of premises or site and submission of plans
41 Accommodation to be provided
42 Director-General may order alterations
43 Fire and health safeguards
44 Approval of applications
45 Plan of plant to be submitted
46 Director-General may require alterations
47 Plan when approved to be signed
48 No deviation from approved plan
49 Issue of licence
Part IX PREMISES LICENSED UNDER SECTION 63 OF ACT
50 Alterations to premises
51 Director-General may order safeguards
52 Unless permission obtained, only watchman may dwell on premises
53 Premises to be clean
54 Liquors and cigarettes not to be returned to premises without permission
55 Proper officer of customs may place locks
56 Liquors to be free from contamination
57 Contaminated liquors to be re-prepared
Part X BOTTLING, BLENDING, COMPOUNDING AND VARIATION OF INTOXICATING LIQUORS
58 Application for licence
59 Plan to be submitted
60 Plan to be signed when approved
61 No deviation from approved plan
62 Issue of licence
63 Notice of blending to be given
64 Bottling of contents of container not to be stopped
65 Empty bottles not to be removed without permission
66 Containers to be kept in bottling warehouse until empty
67 Conditions of bottling
Part XI LICENSED TOBACCO FACTORIES
68 Licensee to keep stock book
69 Restriction on receiving tobacco into licensed premises
70 Restrictions on removal of tobacco
71 Adulteration of tobacco forbidden
72 Possession of materials for adulteration of tobacco forbidden
73 Packing of products
74 Labels to be approved by Director-General
Part XII CLAIMS TO DRAWBACK ON TOBACCO
75 Notice of packing to be given
76 Cases to be sealed
77 Restrictions on export
78 Proof of landing may be required
79 Claims to be submitted monthly
80 Assessment of weight for drawback
81 Decision of Director-General final
Part XIII CLAIMS TO DRAWBACK UNDER SECTION 81 OF ACT
82 Application to claim drawback under section 81 of Act
83 Security of building and accommodation
84 Security may be required
85 Director-General may order safeguards
86 Alteration to premises or plants
87 Unless permission obtained, only watchman may dwell on premises
88 Proper officer of customs may place locks
89 Books of account to be kept in factory
90 Submission of monthly return
91 Stacking of packages
92 Lots or stacks to be labelled
93 Notice of manufacture and packing to be given
94 Packages to be sealed
95 Seals, etc., not to be tampered
96 Declaration to be submitted for approval
97 Particulars required as declaration
98 Restrictions on export
99 Proof of landing may be required
100 Hours of manufacture, packing and removal for export under drawback
101 All operations to be performed by manufacturer and at his expense
102 Goods not to be returned to factory without permission
103 Powers of inspection
104 Claims to be submitted monthly
105 Assessment of drawback
106 Claims for drawback may be refused unless provisions of law are complied with
107 Decision of Director-General final
Part XIV ASSESSMENT OF DUTY
108 Basis of assessment of duty
109 Determination of alcoholic strength
110 Cigarettes
111 Beedies
112 Cigars
Part XIVA REGISTRATION OF PERSONS MAKING DECLARATION
112A Definitions of this Part
112B Registration of persons making declaration
112C Register
112D Persons registered to be fit and proper persons
112E Period of registration
112F Conditions of registration
112G Registration of declaring entity may include list of declaring agents and declarants
112H Suspension or revocation of registration
112I Renewal of registration
Part XV FEES
113 Fees for licences
114 Period for which licences shall be issued
115 Attendance fees
Part XVI MISCELLANEOUS
115A Payment of customs duty or excise duty by passenger or other person
116 Disposal of forfeitures
117 Penalties