21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
Storage or manufacture of prohibited goods.
Aircraft stores consumed in the common customs area.
Sorting, packing etc. in duty storage warehouse.
Transfer of ownership of warehoused goods.
Special provisions in respect of duty manufacturing warehouse.
Ascertaining quantity of spirits by weighing.
Classification of spirits.
Control of the use of spirits for certain purposes.
Entry of spirits for use in manufacture.
Ascertaining strength of spirits.
Requirements in respect of still.
Special provisions regarding spirits manufactured by agricultural distiller.
Special provisions regarding wine.
Special provisions regarding beer.
Special provisions in respect of manufacture of sales duty goods or goods specified in
Section B of Part 2 of Schedule No. 1 and collection of sales duty or excise duty specified in Section B of Part 2 of Schedule No. 1.
36. Duties applicable to goods manufactured in a duty warehouse.
PART V
CLEARANCE AND ORIGIN OF GOODS — LIABILITY FOR AND
AND PAYMENT OF DUTIES
37. Entry of goods and time of entry.
38. Importer and exporter to produce documents and pay duties.
38bis Sale in transit
39. Validity of entries.
40. Particulars on invoices.
41. Entry by bill of sight.
42. Disposal of goods on failure to make due entry.
43. Liability for duty.
43bis Joint and several liability for duty or certain amounts.
44. Determination of duty applicable.
45. Origin of goods.
46. Payment of duty and rate of duty applicable.
46bis. Prohibition of dealing with goods not entered for home consumption.
47. Application of Schedules and amendments thereto.
47bis. Ordinary levy.