15  The occupier shall ensure that–

(a)notice of intention to remove the goods is given to the proper officer in accordance with any directions made by the Commissioners;

(b)an entry of the goods is delivered to the proper officer in such form and containing such particulars as the Commissioners may direct;

(c)no goods are removed until any duty chargeable has been paid, secured, or otherwise accounted for;

(d)no goods are removed contrary to any condition or restriction imposed by the proper officer;

(e)an account of the goods is taken in such manner and to such extent as the proper officer requires and a copy of the account is delivered to the proper officer;

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