(1) A person shall enter goods that are warehoused and deliver the goods for use within the country or as stores for an aircraft or ship or for exportation,

(a) in the case of perishable goods, within three months after the day on which the goods were warehoused;

(b) in the case of general goods, within twelve months after the day on which the goods were warehoused; and

(c) in the case of raw materials, within two years after the day on which the goods were warehoused.

(2) Despite subsection (1), the Commissioner-General may approve a longer period for a person to enter goods that are warehoused and to deliver the goods for use within the country or as stores for an aircraft or ship or for exportation.