goods in question have been duly entered under section 18(6) and have been delivered or
exported in terms of such entry.
(9) If the licensee concerned fails to submit any proof required by subsection (8) in respect of goods in the duty warehouse in question within the period specified in any regulations for which goods of that class or kind may be stored or kept in a duty warehouse or if the
licensee commits an offence under this Act in respect of any goods stored or kept in such
warehouse he shall upon demand by the Commissioner forthwith pay the duty due on such
goods.
Goods in duty warehouse.
18. (1) Any dutiable imported or dutiable locally produced goods and any beverages produced from excisable spirits in pursuance of any permission granted under section 29(2) being goods or beverages of a class or kind approved by the Commissioner in respect of each
duty warehouse, may be entered for storage in a duty warehouse with deferment of payment
of duty and no such goods or beverages shall be removed to or placed in a duty warehouse
until they have been so entered.
(2) Such entry shall, for the purpose of this Act, be deemed to be due entry in respect
of such goods at the place of importation or manufacture.
(3) (a) Upon the entry and landing of imported goods for storage in or the transfer of
dutiable locally produced goods to a customs and excise warehouse or the transfer of dutiable manufactured goods from a customs and excise manufacturing warehouse to a customs
and excise storage warehouse, the licensee of any such warehouse in which such goods are
stored or to which such goods are so transferred shall take and record an accurate account
of such goods, which shall include, subject to any deduction that may be allowed under section 75(18), the debiting to stock of any excess found on receipt of such goods at such warehouse.
(b)
The said licensee shall immediately upon the receipt of such goods report to
the Controller any such excess so found.
(Amended A.2/1985.)
(4) Subject to section 75(19) and subsection (8) no allowance for loss or diminution of
any nature which occurs while goods are being transported to or kept in such warehouse or
transported from one warehouse to another or removed in bond shall be allowed.
(5) Goods on which no duty is payable and of a class or kind approved by the Commissioner in respect of each warehouse may, subject to such conditions and to the keeping
of such records as the Commissioner may in each case determine, without entry be taken
into a duty warehouse for the purpose of being used in the manufacture of or in conjunction
with dutiable goods.