Customs Sufferance Warehouses Regulations

17 Every licensee shall ensure that goods are manipulated, unpacked, packed, altered or combined with other goods while in a sufferance warehouse only for the purpose of

• (a) stamping the goods, if the goods consist of

  • (i) imported raw leaf tobacco or imported tobacco products that are placed in the sufferance warehouse in accordance with section 39 of the Excise Act, 2001, or

  • (ii) imported vaping products that are placed in the sufferance warehouse in accordance with section 158.51 of the Excise Act, 2001;

• (b) marking the goods, if the goods consist of special containers of spirits or wine, imported by an excise warehouse licensee, that are placed in the sufferance warehouse in accordance with section 80 or 85 of the Excise Act, 2001; or

• (c) marking the goods, if the goods consist of goods in respect of which any regulations made under paragraph 19(1)(a) of the Customs Tariff apply.