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15. The occupier shall ensure that—
(a)notice of intention to remove the goods is given to the proper officer in accordance with any directions made by the Commissioners;
(b)an entry of the goods is delivered to the proper officer in such form and containing such particulars as the Commissioners may direct;
(c)no goods are removed until any duty chargeable has been paid, secured, or otherwise accounted for;
(d)no goods are removed contrary to any condition or restriction imposed by the proper officer;
(e)an account of the goods is taken in such manner and to such extent as the proper officer requires and a copy of the account is delivered to the proper officer; and
(f)when goods are removed other than for home use, a certificate of receipt is obtained showing that all the goods arrived at the place to which they were entered on removal and, if no such receipt is obtained within 21 days of the removal, notice of that fact is given to the proper officer for the excise warehouse from which the goods were removed.
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