Customs and Excise Act 1996 No 27 (as at 02 January 2012), Public Act

16 Closing of Customs controlled area
  • Where any licence issued under section 12 is suspended, revoked, or surrendered, duty shall thereupon become due and payable on all goods within that area that are or were subject to the control of the Customs immediately prior to the suspension, revocation, or surrender, unless the chief executive permits the goods to be removed to another Customs controlled area or to be exported.