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<h1>Custody of imported goods: approved custodians must record and obtain written permission for removal, facing duty liability if goods are pilfered.</h1> Imported goods unloaded in a customs area remain under the custody of a person approved by the Commissioner until cleared for home consumption, warehoused, or transhipped. The custodian must keep records, send copies to the proper officer, and may not permit removal or other dealings except with written permission or as prescribed. If goods are pilfered while in custody, the custodian is liable to pay duty at the rate prevailing on the date of delivery of the arrival/import manifest or import report.
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