1986 Ed.]
Import and Export (Registration) Regulations
[CAP. 60
E 7
[Subsidiary]
(d) were consigned to the same country,
a monthly declaration may, with the prior approval of the Commissioner, be lodged not later than the 7th day of each month, setting out the particulars of every such article exported during the previous month.
(3AA) Notwithstanding paragraph (3), a separate declaration shall be lodged in respect of clothing items exported.
(3B) Subject to paragraphs (3) and (3A), a separate declaration shall be lodged under paragraph (1) in respect of each article exported.
(4) The country code number, the item code number and the unit of quantity required to be inserted in a declaration under paragraph (1) are respectively the appropriate country code number, item code number and unit of quantity set out in the Imports and Exports Classification List.
(5) Any person who, in contravention of the provisions of paragraph (1), knowingly or recklessly lodges any declaration with the Commissioner that is inaccurate in any material particular shall be guilty of an offence and shall be liable on summary conviction to a fine of $10,000.
(6) Every person who, being required to lodge a declaration under paragraph (1), fails or neglects, without reasonable excuse, to do so within the period specified in paragraph (2), or, where he has such excuse, fails or neglects to lodge such declaration as soon as is practicable after the cessation of such excuse, shall be guilty of an offence and shall be liable on summary conviction to a fine of $1,000 and, commencing on the day following the date of conviction, to a fine of $100 in respect of every day during which his failure or neglect to lodge the declaration continues.
(7) The Commissioner may, on the tender of any export declaration that is incomplete in any respect or on the tender of an export declaration without the number of copies specified by the Commissioner, refuse to accept the declaration until it is completed in every respect or until the specified number of copies is submitted, as the case may be, and upon such refusal the declaration shall be deemed not to have been lodged with the Commissioner.
L.N. 23/76.
L.N. 235/73.
L.N. 260/83.
5 of 1971, s. 13.
L.N. 172/71.
6. Every import or export declaration required to be lodged pursuant to regulation 4(1) or 5(1) shall be lodged either in person at such office or offices as the Commissioner shall, by notice in the Gazette, designate for this purpose, or by sending it by pre-paid post to such address as the Commissioner shall, by notice in the Gazette, designate for this purpose.
Place and manner of lodging declarations. L.N. 294/82.