s 27 Removal of dutiable goods from customs control
27. —(1) Dutiable goods must not be removed from customs control except — ( a ) after payment of the customs duty or excise duty payable thereon; ( b ) under such conditions as the Director‑General may impose for deposit in a Government warehouse or licensed warehouse; or ( c ) under such conditions as the Director‑General may impose in any particular case. [3/2008] (2) Goods must not be removed from a Government warehouse until all warehouse rent and other charges due in respect thereof have been paid. (3) The Director‑General may allow dutiable goods in a licensed warehouse to be removed therefrom before payment of the customs duty or excise duty but before doing so the Director‑General may, in the Director‑General’s discretion, require that security be lodged to the Director‑General’s satisfaction to guarantee the payment of the customs duty or excise duty within such time as the Director‑General may allow. —(1) Dutiable goods must not be removed from customs control except — ( a ) after payment of the customs duty or excise duty payable thereon; ( b ) under such conditions as the Director‑General may impose for deposit in a Government warehouse or licensed warehouse; or ( c ) under such conditions as the Director‑General may impose in any particular case. [3/2008] (2) Goods must not be removed from a Government warehouse until all warehouse rent and other charges due in respect thereof have been paid. (3) The Director‑General may allow dutiable goods in a licensed warehouse to be removed therefrom before payment of the customs duty or excise duty but before doing so the Director‑General may, in the Director‑General’s discretion, require that security be lodged to the Director‑General’s satisfaction to guarantee the payment of the customs duty or excise duty within such time as the Director‑General may allow.