83. (1)

Every importer of dutiable goods, warehoused under section 62 or exempted from being warehoused by virtue of paragraph {a} of the proviso to subsection ( 1) of that section shall, before removal of such goods or any part thereof from excise control, make personally or by his agent to the proper officer of excise 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 excise 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.

Every importer of dutiable goods exempted from being warehoused under subsection (1) of section 62 shall, upon arrival of such goods at a place of import, make personally or by his agent to the proper officer of excise 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.

The addressee of any dutiable goods imported by post shall, on demand by the proper officer of excise, 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.