Customs Order, 2006 · s 55

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s 55Person in charge of local craft to make declaration before departure

The master or owner of any local craft, whether carrying cargo or not, leaving any customs port shall, before the departure of such vessel, attend in person at the customs office and make a written or oral declaration, in such form and manner as the Controller may determine, either generally or in a particular case, of all cargo shipped on board his vessel and the port or ports of destination of such cargo, and if no cargo is being carried he shall make a declaration accordingly:

Provided that in the case of a local craft which in the circumstances mentioned in section 57 is deemed to leave such customs port, no declaration shall be required if the proper officer of customs is satisfied that a declaration has already been made at a customs port further upstream.