(1) Where the master of an aircraft or ship desires to land surplus stores, the master shall apply in writing to the proper officer of the port at which the aircraft or ship is lying, giving a full description of the surplus stores and specifying the number of packages and the quantity of each article.

(2) The proper officer may permit

(a) the surplus stores to be entered for warehousing or for consumption within the country and landed as if the surplus stores were cargo; or

(b) the surplus stores to be landed and duty collected in the same manner as if the surplus stores were passengers’ baggage.