Customs Order, 2006 · s 78

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s 78

When any goods which are not dutiable on import are imported by land, the importer thereof shall, upon the arrival of such goods, make personally or by his agent to the proper officer of customs a declaration, in such form and manner as the Controller may determine, either generally or in a particular case, giving particulars of the goods imported, and shall not proceed until this has been done.

Declaration of non~dutiable goods exported by sea or air.