(1) The following provisions of this section shall have effect in relation to any goods which are deposited in a customs warehouse under this Act.
(2) The Comptroller may appoint any place for the deposit of goods, for the security of those goods and of any duty chargeable on them, and any place so appointed shall be referred to in this Act as a customs warehouse.
(3) Where, in respect of any goods which may or are required to be warehoused, the Comptroller is of the opinion that it would be undesirable or inconvenient to deposit such goods in a customs warehouse, he or she may consider those goods to be deposited in a customs warehouse, and the provisions of this section shall then apply to those goods as if they were deposited in such a warehouse.
(4) Rent is payable in respect of any goods deposited in a customs warehouse as the Minister may by order made by statutory instrument prescribe.
(5) Cabinet may remit or authorise the refund of any rent payable or paid in respect of any goods deposited in a customs warehouse.
(6) The Comptroller may, in respect of any goods deposited in a customs warehouse, do all such acts as appear to him or her necessary for the custody and preservation of such goods, and the expenses of so doing in addition to any other charges payable in respect of those goods shall be paid by the importer or owner of such goods.
(7) If any goods deposited in a customs warehouse are in the opinion of the Comptroller of such a nature as to require special care or treatment, then—
(a) the goods shall, in addition to any other charges payable on them, be chargeable with such expenses for the securing, watching and guarding of the goods as the Comptroller may consider necessary;
(b) the Comptroller is not liable to make good any damage which the goods may sustain; and
(c) unless the goods were deposited under section 28(1)(c), if the proprietor of the goods does not within 14 days from the date of their deposit clear the goods, the Comptroller may sell the goods.
(8) Save as the Comptroller may otherwise permit, all goods deposited in a customs warehouse shall be removed from that warehouse within 2 months from the date of their deposit, and any goods not so removed may be sold.
(9) Save as permitted by or under this Act, no goods shall be removed from a customs warehouse until all duty chargeable on those goods, and any charges—
(a) in respect of the removal of the goods to the customs warehouse; and
(b) arising by virtue of subsections (3), (4) and (6),
have been paid and in the case of goods requiring entry and not yet entered, until entry of those goods has been made.
(10) Any officer having custody of goods in a customs warehouse may refuse to permit the goods to be removed until it is shown to his or her satisfaction that all freight charges due on those goods have been paid.