CAP 50-03 Customs and Excise Duty Act - BURS

imported goods entered for warehousing in such warehouse of the non-receipt of any such
goods, or any part thereof, and the owner of such goods shall take immediate steps to
account to the proper officer for such goods or to pay the duty due thereon.
(6) The licensee of any customs and excise warehouse into which goods are received
shall ensure that such goods have been duly entered for warehousing in such warehouse
and, unless proof that such goods have been so entered is in his possession at the time of
receipt of such goods, he shall keep such goods separated from other goods in such
warehouse and make a report to the proper officer forthwith.
(7) The licensee of a customs and excise warehouse shall not allow any goods of a
dangerous or inconvenient nature to be stored in such warehouse unless it has been
approved for the storage of such goods, and the licensee of a customs and excise
warehouse which has been approved for a particular class of goods shall not allow any other
goods to be deposited therein.
(8) All goods in a customs and excise warehouse shall be so arranged and marked that it
will be easily identifiable and accessible for inspection and that each consignment and the
particulars thereof can readily be ascertained and checked.
(9) Goods deposited in a customs and excise warehouse may at any time be examined
by the proper officer and the licensee of such warehouse, or his representative, shall be
present during such examination and assist the proper officer in the execution of such
examination.
(10) Goods deposited in a customs and excise warehouse in closed trade containers
shall not be examined, nor the packages opened or altered in any way, except with the
permission of the proper officer and in the presence of an officer if he so requires, unless
immediate action for the safety of the goods is necessary, in which case the licensee shall
immediately notify the nearest available officer.
(11) No unpacked goods in liquid form shall be stored in ungauged containers in a
customs and excise warehouse without the written permission of the Director.
(12) Subject to section 22 of the Act, samples of warehoused goods, in such quantities as
the proper officer may allow, may be taken by the importer under customs supervision,
provided that prior written application is made.
20. Transfer of ownership of dutiable goods in warehouse
The transfer of ownership of dutiable goods in a customs and excise warehouse shall
only be acknowledged if the prescribed form is presented to the proper officer duly
completed in all respects and is supported by or includes a declaration as indicated
hereunder-
(a) "I, ........................................... for transferor, hereby declare that ownership of the
above-mentioned goods, which are my property, is given to
................................................... address ..............................................;
For transferor ................................................................ Date ....................".
(b) "I ........................................... for transferee, hereby accept responsibility in terms of
the provisions of the Customs and Excise Duty Act, and regulations in respect of
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