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(1) The Commissioner-General may

(a) designate an area within the country as a customs-controlled area for the purposes of administering or enforcing the provisions of this Act; and

(b) by directive, prescribe measures that are necessary

(i) for the establishment of a customs-controlled area;

(ii) to protect the interests of the Government in the conduct, management, and operation of a customs-controlled area; and

(iii) to provide for the withdrawal of and accounting for goods deposited in a customs-controlled area.

(2) An importer, owner or depositor of goods shall pay the expenses incurred in respect of goods under this section, as prescribed in Regulations.

(3) Where goods remain in a customs-controlled area for more than fourteen days after being

(a) entered under another customs procedure,

(b) entered for export, or

(c) sold by public auction under this Act,

the goods are liable to forfeiture to the State unless the failure to move the goods is explained to the satisfaction of the Commissioner-General.

(4) The Commissioner-General may permit goods to be taken out of a customs-controlled area without payment of duty on conditions that the Commissioner-General may determine.

(5) The Commissioner-General may, in relation to a customs-controlled area, issue directives as to the type of processing that will be allowed.

(6) A person shall not bring an action against the Authority or an officer of the Authority

(a) for loss of goods or damage to goods or any of the content of the goods while in a customs-controlled area or in the course of being received into or delivered from the customs-controlled area; or

(b) for a wrong or improper delivery or disposal of goods from a customs-controlled area.

(7) Subsection (6) does not apply where the loss, damage, wrong, or improper delivery or disposal occurs as a result of the wilful act or negligence of an officer of the Authority.

(8) A licensee of a customs-controlled area shall provide facilities including office facilities to enable the Authority perform its functions under this Act.