CAP. 109]
[r. 104 cont.]
Goods to be removed only under permit.
Minimum quantities for removal.
Dutiable Commodities.
(3) No person shall begin or perform any such operation or any part thereof except under the supervision of a revenue officer, unless the Director gives special permission to the contrary.
(4) Dutiable goods shall not be repacked in containers in less quantities than those specified in regulation 106.
(5) Containers, if any, which are deficient in content shall be filled from others in the same ownership.
(6) Unless the Director otherwise directs, samples shall not be removed from a warehouse until duty has been paid thereon.
105. No goods shall be removed from a warehouse except under permit.
106. The minimum amount of any one kind, brand, preparation or admixture of dutiable goods which may be removed in any one consignment from a warehouse, except as samples or with the special permission of the Director, shall be----
(a) Liquor gal. 2
(b) Tobacco
(i) cigarettes 2,000
(ii) cigars 200
(iii) other manufactured tobacco lb. 3
(iv) unmanufactured tobacco. lb. 30
(c) Hydrocarbon oils gal. 5
107. Whenever any goods are taken into or out of a warehouse or are treated in any manner whatever under the provisions of regulation 104, the warehouse-keeper shall forthwith make due entry thereof in a book which shall be kept in the warehouse in a form approved by and to the satisfaction of the Director.
108. Whenever any deficiency, from whatever cause, occurs or is found in dutiable goods in a warehouse the keeper thereof shall forthwith duly enter the same in the book mentioned in regulation 107 and shall within twenty-four hours report the deficiency to the Director.
308
CAP. 109]
[r. 104 cont.]
Goods to be removed only under permit.
Minimum quantities for removal.
Dutiable Commodities.
(3) No person shall begin or perform any such opera- tion or any part thereof except under the supervision of a revenue officer, unless the Director gives special permission to the contrary.
(4) Dutiable goods shall not be repacked in containers. in less quantities than those specified in regulation 106.
(5) Containers, if any, which are deficient in content shall be filled from others in the same ownership.
(6) Unless the Director otherwise directs, samples shall not be removed from a warehouse until duty has been paid thereon.
105. No goods shall be removed from a warehouse except under permit.
106. The minimum amount of any one kind, brand, preparation or admixture of dutiable goods which may be removed in any one consignment from a warehouse, except as samples or with the special permission of the Director, shall be----
(a) Liquor
(b) Tobacco
(i)
cigarettes
gal. 2
Record of goods.
Deficiencies.
(ii) cigars
(iii) other manufactured tobacco (iv) unmanufactured tobacco.
(c) Hydrocarbon oils
2,000
200
lb. 3
lb. 30
gal. S
107. Whenever any goods are taken into or out of a warehouse or are treated in any manner whatever under the provisions of regulation 104, the warehouse-keeper shall forthwith make due entry thereof in a book which shall be kept in the warehouse in a form approved by and to the satisfaction of the Director.
108. Whenever any deficiency, from whatever cause, occurs or is found in dutiable goods in a warehouse the keeper thereof shall forthwith duly enter the same in the book mentioned in regulation 107 and shall within twenty- four hours report the deficiency to the Director.
308
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