(1) Before warehoused goods may be repacked, the owner shall submit in duplicate to the proper officer a notice to repack in the manner determined by the Commissioner-General.

(2) The proper officer may grant or refuse to grant an application to repack warehoused goods.

(3) Where the proper officer grants an application to repack warehoused goods, the owner of the goods shall undertake to observe all the requirements in respect of

(a) opening, removing, marking, stacking, sorting, weighing, measuring and closing of the packages in which the goods to be repacked or are contained; and

(b) disposal and clearance on payment of duty on any part of the goods.

(4) On receipt of the original repacking notice containing the proper officer’s receipt for any rent or charges due, the officer in charge of the warehouse shall make arrangements for the supervision of repacking.