Finance Act, 1900

Duty on warehoused goods.

9. The duty to be paid on goods or commodities deposited in a customs or excise warehouse is hereby declared to be the duty chargeable at the date of the actual removal of those goods or commodities from the warehouse, and if before that date any sums shall have been paid in respect of duty, the difference (if any) between the sums so paid and the actual duty chargeable shall be paid or repaid, as the case may be.