Destruction of goods
101. —(1) The licensee may at any time request permission to destroy goods stored in a
bonded warehouse and the Comptroller shall, upon receipt of the request, permit the
goods to be destroyed subject to such conditions as he may, in his discretion, impose and
the licensee shall thereupon cause the goods to be destroyed in the presence of an
authorised officer and an entry shall be made in the record of stock or inventory of such
destruction.
(1A) Notwithstanding paragraph (1), the Comptroller may, in his discretion, waive the
requirement for the presence of an authorised officer, if the total value of the goods to be
destroyed does not exceed $10,000.
S 427/2002, wef 28/08/2002
(2) The fee specified in the Schedule for the attendance of the authorised officer at the
destruction of the goods shall be paid by the licensee except where the Comptroller in his
discretion waives the payment of such fee in any particular case.