Warehouse goods liability arises for improper removal, overstay, or non-accounting, with duty, interest, and penalties recoverable.

Goods improperly removed from a warehouse, retained beyond the permitted period, or not duly accounted for may attract immediate demand for the full duty chargeable together with interest, fine and penalties. Where goods covered by a bond are not cleared for home consumption or export, or are not satisfactorily accounted for, the owner must pay forthwith. On failure to pay, the proper officer may, after notice, detain and sell sufficient goods in the warehouse, notwithstanding any transfer, to recover the amount due.

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