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(1) An exporter shall not enter bonded goods for use as stores, for export or transfer unless the exporter gives the appropriate security that the Commissioner-General may require to ensure that

(a) the goods will be put on board the conveyance and used as stores or exported to and unloaded at the place for which they are entered within the time that the Commissioner-General considers reasonable; or

(b) the goods are accounted for to the satisfaction of the Commissioner-General.

(2) Where goods for which a bond is required

(a) are put on board a conveyance, or

(b) are brought to a customs-controlled area to be put on board a conveyance, and on examination by the proper officer, the goods are found not totally with the entered particulars, the exporter shall incur a penalty equal to one hundred percent of the value of the goods and the goods shall be forfeited to the State.

(3) Where bonded goods entered as stores or for transit, after being entered and put on board a conveyance, are not used as stores or are not duly exported to and unloaded at the declared destination, the goods are liable to forfeiture to the State ,if the goods are

(a) unloaded in the country without the permission of the Commissioner-General, or

(b) not accounted for to the satisfaction of the Commissioner-General, and the master of the conveyance shall incur a penalty equal to one hundred percent of the value of the goods.

(4) Where bonded goods are not duly put on board a conveyance for which they have been entered for export or use as stores, the person who entered the goods shall attend to the proper officer within twenty-four hours of the time of clearance of the conveyance or at any time that the Commissioner-General may allow and notify the officer of the short-loading of the goods.

(5) A person who fails to comply with subsection (4) is liable to have the goods forfeited to the State.

(6) Where goods that have been removed from a bonded warehouse for export or use as stores are not duly put on board the conveyance for which they have been entered and are not re-warehoused or re-entered for exportation or use as stores in some other conveyance within the period of twenty-four hours, the goods are liable to forfeiture to the State.

(7) Where goods for which a bond requirement has been waived are entered for export and the goods are not put on board the conveyance for which they are entered, the exporter shall notify the proper officer within twenty-four hours after the departure of the conveyance, or such further time as the Commissioner-General may allow.

(8) An exporter who contravenes subsection (7) shall incur a penalty of not less than two hundred penalty units and not more than six hundred penalty units.