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    <title>Warehoused goods — Rate of duty on &quot;Time expired bonds&quot;</title>
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    <description>Goods not removed from a warehouse within the permissible or extended period are deemed cleared on the date that period expired, and the duty chargeable is the rate applicable on that deemed removal date rather than the date of payment or actual clearance. Late extension applications may permit continued storage but do not change the frozen date for rate determination; pre expiry extensions are limited to two years and subject to guidelines.</description>
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      <description>Goods not removed from a warehouse within the permissible or extended period are deemed cleared on the date that period expired, and the duty chargeable is the rate applicable on that deemed removal date rather than the date of payment or actual clearance. Late extension applications may permit continued storage but do not change the frozen date for rate determination; pre expiry extensions are limited to two years and subject to guidelines.</description>
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