Customs Consolidation Act, 1876

Duties on goods in warehouse, when entered for home consumption.

19. All goods deposited in any warehouse or place of security under any Act for the warehousing of goods, without payment of duty upon the first importation thereof, or which may be imported and on board any ship, shall, upon being entered for home consumption, be subject to such and the like duties as may at the time of passing such entry be due and payable on the like sort of goods under any Customs Act in force at the time of passing such entry, save and except in cases where special provision shall be made by such Act to the contrary.