Warehousing of goods: removal without immediate duty allowed under conditions, with registration, document procedure, and duty liability rules. Rule 20 allows notified excisable goods to be removed to or between warehouses without immediate duty payment, subject to Board issued conditions. Warehouses must be registered and maintain a pre authenticated register. Duty liability rests with the consignee for removals to warehouse and with the consignor if consignments are not received. Consignors must prepare quadruplicate applications and invoices, distribute specified copies with the consignment and file a copy with the superintendent within 24 hours. Arrival procedures require countersigning and transmission of documents within prescribed timeframes, and warehouses may sort, pack or alter goods and, with Commissioner permission, store certain third party or duty paid goods.