Customs and Excise Rules > Chapter IV: Customs and Excise Warehouses: Storage and Manufacture of Goods in Customs and Excise Warehouses > Rules for Section 21 of the Act

[For the purposes of section 21(1) the rules numbered 21.05A followed by further digits relate, unless the context otherwise indicates, to the storage of imported bonded fuel goods in special customs and excise storage warehouses]

[Rule 21.05A inserted by section 1 of Notice No. R. 5562, GG51627, dated 22 November 2024 - effective 30 November 2024]