Storage and accounting of finished goods: permission and daily stock records control removal without payment of duty. Rule 4(1) bars removal of goods from the place of manufacture without payment of duty; goods may be stored at the place of manufacture duty-free provided a Daily Stock Account is maintained. Storage outside the factory without payment requires prior permission from the jurisdictional authority and may be subject to revenue safeguarding conditions. The Daily Stock Account must record, by single end of day entry for fully manufactured goods, description, opening balance, quantity produced, quantity cleared, closing balance, assessable value and duty payable, and be authenticated by the producer or an authorised agent.