Section 121: Warehousing of goods

1 Goods may be admitted to a customs warehouse under the warehouse procedure by any person with the right to dispose the goods stored or to be stored without the payment of duties, excise Customs duties, other Customs duties and fees.

2 A general customs warehouse may be used by any person and a private customs warehouse may be used by the person designated where necessary to meet the special requirement of trade.

3 The provisions of this section are not applicable to government warehouses except as may be prescribed.

4 A government warehouse is a place provided by the Government and designated by the Service for the deposit of seized or forfeited goods and for other purposes relating to the enforcement of the customs and excise laws, where not available, the terminal operators shall provide a place designated as government warehouse.