(1) The goods in the customs warehouse shall be cleared by the owner of the goods within sixty days from the date of entry into such warehouse. However, if any goods are harmful to health, perishable, are not suitable for keeping in the customs warehouse or cannot be kept for that period due to lack of space, the head of the customs office may give a reasonable time to inspect the goods before the expiry of that period and notify the owner of the goods. If the owner of the goods does not pass the inspection of the goods within the period of such notice, the head of the customs office can take action according to section 47 of the Act.
(2) If such goods are in a customs warehouse operated by another person, the details of the goods that have not been inspected within the time limit as per sub-rule (1) shall be sent by the owner of such warehouse to the relevant customs office without delay.
(3) After receiving the information as per sub-rule (2), the head of the customs office shall take immediate action in accordance with section 47 of the Act.