Director be dealt with as if they were goods in respect of which entry has not been made under the provisions of this Act. (1) Notwithstanding anything to the contrary in this Act contained — the importer or owner of any imported goods landed in Lesotho or the manufacturer or owner or purchaser of any excisable goods or sales duty goods manufactured in a customs and excise warehouse or the licensee of a customs and excise warehouse in which dutiable goods are manufactured or stored may remove such goods in bond to any place in Lesotho appointed as a place of entry under this Act or to any place outside Lesotho: Provided that sales duty goods manufactured in Lesotho may only be so removed to any such place in Lesotho for rewarehousing at that place; the of an aircraft or person in charge of any vehicle from which any goods were landed at a place in Lesotho to which such goods were not consigned may remove such goods in bond to the place to which they were consigned provided evidence is produced to the Director before entry for removal of the identity of such goods and that the goods in question were consigned to the place to which they are proposed to be removed; the owner of or any person beneficially interested in any goods which are in transit through Lesotho from any other territory in Africa to any place outside Lesotho may remove such goods in bond from the place where they entered Lesotho to the place where they are destined to leave Lesotho; a container operator may remove any container in bond to the container depot or container terminal to which it was consigned, without furnishing the security provided for in subsection (6) of this section, and the manifest in terms of section 7 (2) (c) of the goods packed in such container shall be deemed to be due entry for removal in bond of that container; and the of an aircraft of the Lesotho Airways may remove in bond any goods landed from an aircraft at a place in Lesotho and for which an air cargo transfer manifest has been completed, to their place of entry for Lesotho, without furnishing the security provided for in subsection (6), and such air cargo
Director be dealt with as if they were goods in respect of which entry has not been made under the provisions of this Act. (1) Notwithstanding anything to the contrary in this Act contained — the importer or owner of any imported goods landed in Lesotho or the manufacturer or owner or purchaser of any excisable goods or sales duty goods manufactured in a customs and excise warehouse or the licensee of a customs and excise warehouse in which dutiable goods are manufactured or stored may remove such goods in bond to any place in Lesotho appointed as a place of entry under this Act or to any place outside Lesotho: Provided that sales duty goods manufactured in Lesotho may only be so removed to any such place in Lesotho for rewarehousing at that place; the of an aircraft or person in charge of any vehicle from which any goods were landed at a place in Lesotho to which such goods were not consigned may remove such goods in bond to the place to which they were consigned provided evidence is produced to the Director before entry for removal of the identity of such goods and that the goods in question were consigned to the place to which they are proposed to be removed; the owner of or any person beneficially interested in any goods which are in transit through Lesotho from any other territory in Africa to any place outside Lesotho may remove such goods in bond from the place where they entered Lesotho to the place where they are destined to leave Lesotho; a container operator may remove any container in bond to the container depot or container terminal to which it was consigned, without furnishing the security provided for in subsection (6) of this section, and the manifest in terms of section 7 (2) (c) of the goods packed in such container shall be deemed to be due entry for removal in bond of that container; and the of an aircraft of the Lesotho Airways may remove in bond any goods landed from an aircraft at a place in Lesotho and for which an air cargo transfer manifest has been completed, to their place of entry for Lesotho, without furnishing the security provided for in subsection (6), and such air cargo
customs_and_excise_act_no10_1982_docx_80402.docx