Section 46
Substitution of section 66
of Customs (Amendment) Act 2019
The principal Act is amended by substituting for section 66
the following section:
“Depositing goods into warehouse
Quoted provision
Section 66
On arrival or landing, any goods imported, other than prohibited goods, shall be deposited in a customs or licensed warehouse or in a warehouse or other place approved by the
Director General unless—
(a)
the customs duty payable, if any, has been paid in accordance with section 78a;
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(b)
the goods have been approved for movement in transit and the payment for customs duty has been suspended under section 35a;
(c)
the goods have been approved for transhipment and the goods are for immediate off-loading to another vessel;
(d)
the goods are imported by post;
(e)
the goods are imported by road or by sea where there is no customs or licensed warehouse, or warehouse or other place approved by the Director General at the place of import; or
(f)
the goods are personal effects carried or brought by passengers in any baggage.
(2)
Notwithstanding subsection (1), prohibited goods which are subject to certain conditions may be deposited in a customs or licensed warehouse or in a warehouse or other place approved by the Director General if the goods are accompanied by any licence, permit or approval required under any written law and the licence, permit or approval is produced to the proper officer of customs.
(3)
If the Director General deems it necessary for the purposes of public interest that any goods imported are to be warehoused, the Director General may require the goods to be deposited in a customs or licensed warehouse or in a warehouse or other place approved by the Director General.
(4)
The goods deposited under subsection (3) shall—
(a)
be deposited at the expense of the owner of such goods;
(b)
be deemed to be under customs control; and
(c)
not be removed except with the permission of the proper officer of customs.
(5)
Subsection (1) shall not be applicable to goods entering a principal customs area by road, sea or air from a free zone.
Customs (Amendment)
(6)
Notwithstanding subsection (5), the goods referred to in that subsection shall not be released from customs control unless—
(a)
the customs duty payable, if any, has been paid in accordance with section 78a; or
(b)
the goods have been approved for movement in transit and the payment for customs duty has been suspended under section 35a.”.