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Certificate for removal of goods from bonded warehouse.
Persons removing or receiving such goods with or without such certificate to be liable as for removing or receiving goods with or without permit.
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26. . . . before any goods which are subject to any regulations of excise are removed from any warehouse or place in which they are deposited for security of the duties of customs, the party intending to remove the same shall, on making due entry thereof for home consumption, deliver to the collector and comptroller of the customs one certificate or duplicate of such original entry, in case the whole of the goods included in such original entry are intended to be removed into the stock, custody, or possession of any one party, or in case it be intended to remove such goods into the stock, custody, or possession of two or more parties, then the party making such entry shall deliver to the collector and comptroller two or more certificates or duplicates, as the case may require; and each certificate or duplicate shall contain such particulars, and be arranged in such form and manner, as the collector and comptroller may require; and such certificate or certificates, duplicate or duplicates, as the case may be, shall be annexed to and retained with the original entry, until application be made for the removal of such goods, whereupon the proper officer of customs shall, in respect of such removal, endorse on the certificate or duplicate relating thereto the marks, numbers, and contents of the casks and packages so intended to be removed, and also, if any of such packages contain spirits, the degree of strength per centum thereof; and the party applying for such removal shall endorse on the certificate or duplicate relating thereto the name and address of the person to whom, or into whose stock, custody, or possession, such goods are intended to be removed; and at the time of the delivery of such goods for removal the proper officer of customs shall endorse on such certificate or duplicate the day and hour of delivery and sign his name thereto, and shall then deliver such certificate or duplicate to the party applying for the removal of such goods, in order that the same may accompany such goods into the stock, custody, or possession of the party whose name and address is endorsed on such certificate; and no such goods accompanied by such certificate or duplicate, on removal thereof direct from the warehouse to the party whose name and address is endorsed on such certificate or duplicate, shall be liable to seizure and forfeiture, or the party removing or receiving the same to any penalty, for or by reason of such goods not being accompanied by a permit, provided such goods be conveyed within a reasonable time after the date of the delivery thereof direct from the warehouse to or into the stock, custody, or possession of the party whose name and address is endorsed on such certificate; and every person removing or receiving such goods with such certificate accompanying the same as aforesaid, or removing or receiving the same without such certificate, . . . shall be subject and liable to the same rules, regulations, penalties, and forfeitures, in respect of such certificate, as such person is subject and liable to, under and by virtue of any Act or Acts of Parliament relating to the Revenue of Excise, for or by reason of his removing or receiving the like goods with a true and lawful permit accompanying the same, or removing or receiving the same without such permit.
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