Section 32A: Storage in bonded warehouses
consolidated text (as at 2005). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
32A. Storage in bonded warehouses
(1) A manufacturer who has purchased leaf tobacco from the Board may,
with the approval of the Director-General, store the leaf tobacco purchased
in a bonded warehouse pending payment of an excise duty payable.
(2) No leaf tobacco shall be removed to a bonded warehouse until the
necessary account has been taken by an excise officer.