Cap. 37 Art. 28Proper Customs official to take account of goods for warehouse.

(1) Upon the entry and landing of any dutiable goods to be warehoused, or within such period as the Commissioner may direct with respect to the same or any of them, the proper Customs official shall, before such goods are warehoused, take an account of the same, and shall enter in a book kept for that purpose, the name of the importing vessel and of the person in whose name they are entered, the marks, numbers and general description of the goods, and the warehouse or place in the warehouse in which the same are to be deposited:

Provided that, where any such goods are entered to be warehoused for exportation or transshipment only, there shall be taken the number and description only of the packages and marks of all such goods entered to be warehoused for exportation or transshipment only, unless the Commissioner directs that a full examination be made; and when the same are so deposited with the authority of such official, he shall certify that the entry and warehousing of such goods are complete, and such goods shall from that time be considered goods duly warehoused.

(2) If any such goods are delivered, withheld or removed from the proper place of examination before the same have been examined and certified by such official, such goods shall be deemed to be goods not duly entered or warehoused and shall be forfeited.