(1) Subject to subsection (2), any goods which have been entered for warehousing or which have been permitted to be removed from a warehouse for transport to another warehouse may, at any time before they have been warehoused or re-warehoused—
(a) be further entered by their proprietor for home use if so eligible, for exportation or for use as stores, and shall then be dealt with as if they had been so entered from warehouse; or
(b) be removed for transport to another warehouse approved for the warehousing of such goods, and shall then be dealt with as if they had been duly warehoused.
(2) Where goods are held in containers, parts of those goods shall not be further entered or removed under subsection (1) unless that part consists of one or more complete containers.