(a)
| (i) | For the purposes of sections 18, 38, 43(1)(b), 44(5C) and 64G, ‘due entry’ of goods removed in bond to a degrouping depot requires that the goods must be duly entered for home consumption or for warehousing in a licensed customs and excise warehouse. |
| (ii) | Such due entry must be made in the case of– |
| (aa) | goods removed in bond from a transit shed to a degrouping depot, within 14 days from the date of landing of the goods concerned; |
| (bb) | goods removed in bond from a degrouping depot to any other degrouping depot, within 14 days from receipt thereof in such degrouping depot. |
| (iii) | Goods so removed from one degrouping depot to another degrouping depot may not again be removed therefrom to any other such depot. |
| (b) | Where due entry has not been made as contemplated in paragraph (a), such goods must, for the purposes of sections 43 and 44(5C), on the first working day after expiry of such period of 14 days, be removed to the State warehouse or other place indicated by the Controller, which may include that the goods remain in the degrouping depot. |
| (c) | The provisions of paragraph (a) shall apply mutatis mutandis to uncleared excess goods contemplated in rule 8.47. |
[Rule 64G.13(c) substituted by section 2 of Notice No. R. 429 of 2018]
| (d) | Any goods remaining in the degrouping depot after such due entry for home consumption or warehousing shall be subject to the provisions of section 107(1)(b). |
