Warehouse retention periods for goods reclassified; interest accrual rules apply where storage exceeds statutory timelines. The substituted section classifies warehoused goods and sets retention periods: capital goods for 100% EOUs, EHTP or STP units or warehouses under section 65 remain until clearance; other goods for those units remain until consumption or clearance; all other goods remain for one year from the officer's section 60(1) order, with Commissioner-authorised one-year extensions and possible reduction for perishable goods. Interest applies to third-category goods remaining beyond ninety days at the rate under section 47 from the expiry of ninety days until payment, subject to Board powers to waive or specify interest treatment, and includes definitions for the specified unit types.