Accounts of warehoused goods

Upon entry and landing of any goods to be warehoused, the proper officer of customs shall take a particular account of the same, and shall enter them in a book to be kept for that purpose, and no goods which have been so warehoused shall be taken or delivered from any warehouse or customs area except upon due entry and under the care of the proper officer for exportation, or upon due entry and payment of the duty for home use. goods.