Customs Order, 2006 · s 76

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76.
( 1)
Every exporter of dutiable goods shall -
{a} personally or by his agent make a declaration, in such form and manner as the Controller may determine, either generally or in a particular case, of the goods to be exported;
{b) produce such goods to such proper officer of customs; and
{c) pay the export duty and any other charges leviable thereon to such proper officer of customs:
(2)
The Controller may permit the export of any goods without prior payment of duty -
{a} if it is shown to his satisfaction that unnecessary delay will be occasioned in ascertaining the net weight of the goods before the export thereof is permitted; and
{b) if security has been given to his satisfaction for the payment of duty within such time as he may determine.
(3)
The declaration referred to in paragraph {a} of subsection (1) shall give a full and true account of the number and description of packages and of the description, weight, measure or quantity, and value of all such dutiable goods, and the country of origin of such goods.
Part B
Non-Dutiable Goods

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s 76( 1)

Every exporter of dutiable goods shall -

{a} personally or by his agent make a declaration, in such form and manner as the Controller may determine, either generally or in a particular case, of the goods to be exported;

{b) produce such goods to such proper officer of customs; and

{c) pay the export duty and any other charges leviable thereon to such proper officer of customs:

(2)

The Controller may permit the export of any goods without prior payment of duty -

{a} if it is shown to his satisfaction that unnecessary delay will be occasioned in ascertaining the net weight of the goods before the export thereof is permitted; and

{b) if security has been given to his satisfaction for the payment of duty within such time as he may determine.

(3)

The declaration referred to in paragraph {a} of subsection (1) shall give a full and true account of the number and description of packages and of the description, weight, measure or quantity, and value of all such dutiable goods, and the country of origin of such goods.

Part B

Non-Dutiable Goods