(1) Save as permitted by or under this Act, goods shall not be removed from a warehouse until all duty chargeable on those goods has been paid.
(2) Except as provided by section 65(2) the duties and rates chargeable on warehoused goods are those in force with respect to the goods of that class or description at the time of the removal of the goods from the warehouse.
(3) Subject to subsection (4), the amount payable in respect of any duty chargeable on goods shall be calculated in accordance with the account taken of those goods upon their first being warehoused, except that where the goods are—
(a) spirits;
(b) wine; or
(c) tobacco,
the calculation shall be in accordance with the quantity of such goods ascertained by weight, measure or strength at the time of actual delivery of the goods, unless the Comptroller considers that the difference between the first account and the amount delivered is not explained by natural evaporation or other legitimate cause, in which case the calculation shall be in accordance with that first account.
(4) Where warehoused goods have deteriorated or have been damaged to such a degree that the Comptroller is satisfied that they have become unsaleable, he or she shall allow such abatement of the duty chargeable on them as, in his or her opinion, the amount of the deterioration or damage bears to the original value of the goods.