Chapter VIII: Special deposits.

1. Special depots are establishments approved by the Director General of Customs and Excise and placed under the control of the customs administration in which petroleum products that have already been cleared through customs under a special customs or tax regime may be stored pending their delivery to users. Authorisation to operate a special depot is issued by the Director General of Customs and Excise. 2. The rules for setting…

1. Quantities of products cleared through customs for use in special depots which cannot be presented to the customs department during its inspections and whose delivery to users benefiting from the special customs or tax arrangements cannot be justified are liable to the duties and taxes payable on products of the same type under the normal arrangements, less any duties and taxes payable under the special arrangements. The customs declarant…