Regulation 6, Customs and Excise (General) Regulations (Customs Area Licensing)

The Law empowers Commissioner-General to license                                                                                                                                                           (a) any area, place or building in or at a customs port of entry or customs aerodrome as a customs area in which imported goods or goods for export may be held and stored before entry for consumption.

 (b) customs areas at inland places for the receipt and storage of uncustomed goods carried by licensed customs carriers, including trains, before entry.