Customs Act 1962

Miscellaneous

Section 141. Conveyances and goods in a customs area subject to control of officers of customs

(1) All conveyances and goods in a customs area shall, for the purpose of enforcing the provisions of this Act, be subject to the control of officers of customs.

*(2) The imported or export  goods may be received, stored, delivered, despatched or otherwise handled in a customs area in such manner as may be prescribed and the responsibilities of persons engaged in the aforesaid activities shall be such as may be prescribed.