৫৷The Customs Act এর section 98 এর পরিবর্তে নিম্নরূপ নূতন section 98 প্রতিস্থাপিত হইবে, যথাঃ- “98. Period for which goods may remain warehoused. - (1) Goods imported for and warehoused in any special bonded warehouse or in any hundred percent export oriented industry, may remain in such warehouse or industry for a period not exceeding twenty four months from the date of warehousing: (2) The Commissioner of Customs (Bond) or any other Commissioner of Customs authorized by the Board in this behalf may extend the period of warehousing mentioned in sub-section (1) for further period of six months if the goods specified in sub-section (1) are not likely to deteriorate. (3) Goods imported for and warehoused in any diplomatic bonded warehouse, may remain in the warehouse for a period not exceeding twelve months from the date of warehousing. (4) Warehoused goods other than the goods mentioned in sub-sections (1) and (2) may remain in the warehouse for a period not exceeding six months following the date of execution of the bond under section 86 in respect of such goods. (5) In the case of any goods specified in sub-sections (3) and (4) which are not likely to deteriorate, the period for warehousing of such goods may, with reasons in writing, be extended by the Commissioner of Customs (Bond) or any other Commissioner of Customs authorized by the Board in this behalf for a period not exceeding three months and subsequently by the Board for a further period not exceeding three months. (6) The Commissioner of customs (Bond) or any other Commissioner of Customs authorized by the Board in this behalf may reduce the period for warehousing mentioned in sub-sections (1), (3) and (4) to such reasonable period as he deems fit in each case, if the goods mentioned in such sub-sections are likely to deteriorate".