(1) The Minister may make regulations by statutory instrument for the control of the depositing, marking, keeping, securing and treatment of goods in, and the removal of goods from, warehouses.
(2) Without prejudice to the generality of subsection (1), regulations made under that subsection may provide for—
(a) the registration and maintenance of warehouses;
(b) the payment of licence fees;
(c) the entering into and maintaining of bonds for the security of duty chargeable on warehoused goods;
(d) the entering into and maintaining of contracts of insurance for warehoused goods;
(e) the proper conduct and management of warehouses, including the imposition of conditions and restrictions subject to which goods may be carried to or from, deposited in, kept in or removed from warehouses, or made available to their owners for prescribed purposes;
(f) the attendance of officers at warehouses;
(g) the production to and making available for inspection by officers of warehoused goods;
(h) the provision of facilities to officers;
(i) the records to be kept by occupiers of warehouses, and powers of officers to inspect and remove documents;
(j) the minimum quantities of descriptions of goods which may be deposited in or removed from a warehouse at any one time;
(k) operations to be carried out on warehoused goods, including the taking of samples;
(l) goods to be removed from warehouses without payment of duty, subject to such conditions and restrictions as may be determined by or under the regulations;
(m) goods to be destroyed or abandoned to the Comptroller without payment of duty, in such circumstances and subject to such conditions and restrictions as may be determined by the regulations;
(n) directions to be given by the Comptroller;
(o) the imposition of fines in amounts not exceeding $5,000 for any contravention of or failure to comply with any regulation, or any direction given or requirement made under any regulation, and for the forfeiture of any goods involved in any such offence,
and may make different provisions for different types of warehouses or parts of warehouses, or for goods of different classes or descriptions, or goods of the same class or description in different circumstances.