Section 25: Customs control of goods
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
25. Customs control of goods
(1) Goods shall be subject to the control of Customs in the case of
goods—
(a) imported, from the time of import until removal for home
consumption, or until the time of export, whichever shall first
happen;
(b) under drawback, from the time of the claim for drawback until
the time of export;
(c) for export, from the time when the goods are brought to an
approved place of loading for export until the time of export.
(2) (a) Except as otherwise provided by this Act, no goods subject to
customs control shall be moved, altered or interfered with.
(b) Except with the written authorisation of the Director-General, no
goods subject to customs control shall be removed from Customs or delivered to any person.