Procedure governing the movement of goods which warehousing provisions have been extended

Warehousing procedure: documentation and certificate rules govern removal and liability for excisable goods under extended warehousing provisions.

Movement of excisable goods under extended warehousing provisions requires Commissioner specified warehouse registration and a quadruplicate removal application with an invoice; prescribed copies accompany consignments and must be filed with Superintendents within twenty four hours. Consignee verification and Superintendent countersignature procedures are mandated. Failure to receive a duly endorsed warehousing certificate within ninety days (or extended period) exposes the consignor to duty liability, with a structured reminder and escalation process culminating in recovery if satisfactory proof of receipt is not secured.