(1) A person who owns goods that are warehoused goods may apply to the Commissioner-General to re-warehouse the goods.

(2) The Commissioner-General may grant permission for the goods to be re-warehoused for a period of not more than twelve months.

(3) Where the Commissioner-General approves an application for goods to be re-warehoused the proper officer shall,

(a) examine the goods and the duties due on any deficiency or difference between the quantity ascertained on importation and the quantity found to exist on examination, together with the necessary expenses attendant on it, and any charges incurred in respect of the goods shall, subject to such allowances as are by law permitted in respect of them be paid to the Commissioner-General at the rates for the time being in force; and

(b) the quantity of goods found shall be re-warehoused in the name of the owner of the goods in the same manner as when the goods were first imported.

(4) Where the owner of the goods with the concurrence of the warehouse keeper, wishes to re-warehouse the goods according to the account taken at the time of importation, without re-examination, the examination may be dispensed with if the proper officer is satisfied that the goods are still in the warehouse, and that there is no reason to suspect any undue deficiency but the warehouse keeper shall be liable to pay the duty on any deficiency not allowed by law which may be discovered in the goods at the time of the delivery of the goods, or any earlier time.