Dutiable Commodities.
(3) This section shall apply to aircraft and vehicles and persons in charge thereof as it applies to ships and the masters of ships.
[CAP. 109
[16]
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23. (1) The owners, charterers or agents of every ship, aircraft or vehicle, in which goods to which this Ordinance applies are imported or exported, or the master of every such ship, the person in charge of every such aircraft or the driver of every such vehicle shall-
(a) if the goods are imported, within four hours or as soon as possible thereafter, or
(b) if the goods are exported, within twenty-four hours, after the arrival in or departure from the Colony of such ship, aircraft or vehicle, furnish to the Director an accurate and complete statement of all such goods.
(2) The owners, charterers or agents of every ship or aircraft which arrives in or departs from this Colony having on board no goods to which this Ordinance applies, or the master of every such ship or the person in charge of every such aircraft, shall, within four hours after such arrival or as soon as possible thereafter or within twenty-four hours after such departure furnish to the Director a statement that no such goods were carried in the ship or aircraft.
(3) Every statement furnished in accordance with the provisions of this section shall be in the prescribed form, signed by the party furnishing it, and shall contain such particulars, if any, as may be prescribed by regulations and such further particulars as the Director may require.
(4) Separate statements shall be furnished in respect of each kind of goods specified in section 3 or by any resolution under that section.
(5) Goods to which this Ordinance does not apply shall not be included in any such statement.
(6) If any statement is not furnished in accordance with, or is furnished in breach of, the provisions of this section, the owners, charterers and agents of the ship, aircraft or vehicle, the master of the ship, the person in charge of the aircraft and the driver of the vehicle, in respect of which the statement is, or should have been, furnished, shall each and all be guilty of an offence.
[17]
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