Warehousing facility allows duty-free removal to warehouses subject to Board conditions; consignee bears duty, consignor if not received. The rule permits a notified warehousing facility for removal of excisable goods without payment of duty subject to Board prescribed conditions, safeguards, limitations, penalties and procedures governing dispatch, movement, receipt, accountal and disposal; responsibility for payment rests with the consignee, but if goods dispatched for warehousing are not received the consignor becomes liable.