Section 131: Removal of warehouse goods

1 Before any goods are removed from a warehouse, the proprietor or owner of the goods shall deliver to the officer responsible, a declaration in such form and manner as provided for in this Act and regulations made under this Act.

2 Goods shall be deemed to have been duly declared under this section when the declaration has been accepted and signed by the officer.

3 Subject to the provision of this Act, goods shall not be removed from a warehouse until any customs debt chargeable on the goods has been paid.

4 Warehoused goods shall not be removed from a warehouse except with the authority of, and in accordance with any direction given by, the customs office responsible.