Customs Order, 2006 · s 74

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74.
Declaration of dutiable goods imported
(1)
Every importer of dutiable goods, warehoused under section 61 or exempted from being warehoused by virtue of paragraph fa) of the proviso to subsection ( 1) of that section shall, before removal of such goods or any part thereof from customs control, 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, of the goods imported, and in any particular case, the proper officer of customs may, by notice in writing, require the importer either personally or by his agent to submit such declaration within 3 days of the receipt of such notice, and the importer shall be required to comply with such notice if it is within his power to do so.
(2)
Every importer of dutiable goods exempted from being warehoused under subsection ( 1) of section 61 shall, upon arrival of such goods at a place of import, 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, of the goods imported, and shall pay the duties and other charges leviable thereon.
(3)
The addressee of any dutiable goods imported by post shall, on demand by the proper officer of customs, make personally or by his agent to such officer a declaration, in such form and manner as the Controller may determine, either generally or in a particular case, of the goods imported.

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s 74Declaration of dutiable goods imported

(1)

Every importer of dutiable goods, warehoused under section 61 or exempted from being warehoused by virtue of paragraph fa) of the proviso to subsection ( 1) of that section shall, before removal of such goods or any part thereof from customs control, 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, of the goods imported, and in any particular case, the proper officer of customs may, by notice in writing, require the importer either personally or by his agent to submit such declaration within 3 days of the receipt of such notice, and the importer shall be required to comply with such notice if it is within his power to do so.

(2)

Every importer of dutiable goods exempted from being warehoused under subsection ( 1) of section 61 shall, upon arrival of such goods at a place of import, 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, of the goods imported, and shall pay the duties and other charges leviable thereon.

(3)

The addressee of any dutiable goods imported by post shall, on demand by the proper officer of customs, make personally or by his agent to such officer a declaration, in such form and manner as the Controller may determine, either generally or in a particular case, of the goods imported.