Warehousing custody and bond cancellation: licence holders must maintain custody and face liability for unlawful removal. When all goods covered by a warehousing bond have been cleared, transferred, exported or otherwise duly accounted for and all dues paid, the proper officer shall cancel the bond as discharged in full and deliver it to the person entitled. Warehoused goods remain in the custody of the licensed person until lawful clearance, transfer, export or authorised removal; unlawful removal makes the licensee liable to pay duty, interest, fine and penalties and to other actions under the Act, and certain custody and removal regulations are excluded for particular categories of warehouses while continuing to apply to others.