92Duty‑paid or free goods in warehouses

#### 92 Duty‑paid or free goods in warehouses (1) Any goods remaining in a warehouse after payment of duty shall, so far as the Customs are concerned, remain at the risk of the owner, and the Customs shall not be liable in any way to any claim of any kind whatsoever in connexion therewith. Any such goods may, after due notice to the owner, be removed by the licensee on the order of the Collector. (2) No duty‑paid or free goods shall be received into any licensed warehouse without the special authority of the Collector.