1964_DUTIABLE_COMMODITIES_REGULATIONS — Page 38

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CAP. 109]

Dutiable Commodities Regulations

[1989 Ed.

[Subsidiary]

98. Record of goods

(1) Whenever any goods are taken into or out of a warehouse or are treated in any manner, the warehouse-keeper shall forthwith make such entries in respect thereof as the Commissioner may require in a stock account or record in such form as may be approved by the Commissioner.

(2) Every warehouse-keeper shall, if requested by a member of the Customs and Excise Service, produce the stock account or record referred to in subregulation (1) for examination and shall provide him with copies of that stock account or record or with any other relevant information which the member deems necessary.

(3) Except with the permission of the Commissioner, every warehouse-keeper shall retain the stock account or record referred to in subregulation (1) in the warehouse for a period of 12 months.

(L.N. 7 of 1987)

99. Deficiencies

(1) Whenever any deficiency, from whatever cause, occurs or is found in dutiable goods stored in a warehouse the keeper thereof shall forthwith duly enter the same in the stock account or record required to be kept by regulation 98 and shall within 24 hours report such deficiency to the Commissioner.

(2) In the case of a warehouse for hydrocarbon oil the keeper shall report the deficiency referred to in subregulation (1) in the return required to be furnished by regulation 100(2).

(L.N. 294 of 1982; L.N. 7 of 1987)

100. Returns to Commissioner

(1) The keeper of a general bonded warehouse shall daily, and of a licensed warehouse weekly, or in either case at such other regular intervals and on such days as the Commissioner may appoint, deliver returns to the Commissioner to his satisfaction and in such form as he may prescribe of all dutiable goods taken into or out of the warehouse, all such operations as are set out in regulation 95, and such other relevant particulars as the Commissioner may require; returns shall be delivered before noon on the day on which they are due, or if that day is a general holiday, on the next working day.

(2) The keeper of a warehouse for hydrocarbon oil shall furnish to the Commissioner on the first working day of each month or such other day as the Commissioner may appoint, a return, in such form as the Commissioner may specify, showing—

(a) a balance of stock account of all types of hydrocarbon oil brought forward;

(b) quantities of oil received into the warehouse;