Clearance of warehoused goods for home consumption requires bill of entry, payment of duties and proper officer clearance.

Clearance for home consumption requires a prescribed bill of entry, payment of import duty, interest, fines and penalties, and an order for clearance by the proper officer, which may be issued electronically through risk-based automated selection. Descriptions must be tallied between warehousing and ex-bond bills of entry. The duty rate and tariff value are fixed as of the date the bill of entry for home consumption is presented, generally using the into-bond assessed value. Owners may relinquish title before clearance upon payment of penalties except where an offence appears; licensees and bond officers must permit and record removal only on production of the proper officer's order.

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