Duty has to be paid upon delivery of the dutiable goods from the importing carrier or bonded warehouse to the market. No duty is required for dutiable goods for removal to bonded warehouse, export or use as ships' stores on board ships, aircraft or trains. The Office of Dutiable Commodities Administration of the Customs and Excise Department does assessment of duty on goods. A removal permit for duty-paid goods will be issued upon payment of duty.