E 6
CAP. 60]
Import and Export (Registration) Regulations
[1986 Ed.
[Subsidiary]
L.N. 260/83.
Export declarations. L.N. 172/71. L.N. 294/82.
L.N. 235/73.
L.N. 46/84.
(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 import declaration that is incomplete in any respect or on the tender of an import 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.
5. (1) Every person who exports or re-exports any article other than an exempted article shall lodge with the Commissioner an accurate and completed export declaration relating to such article in such form as the Commissioner may specify from time to time together with as many copies as the Commissioner may specify.
(2) Every declaration required to be lodged under paragraph (1) shall be lodged within 14 days after the exportation of the article to which it relates.
(3) Only one declaration is required in respect of exported articles that---
(a) (i) have item code numbers with identical first 3 digits; and
(ii) were exported in the same ship, vehicle, train or aircraft; and
(iii) were consigned to the same country; or
(b) were exported under one bill of lading or air waybill but do not have item code numbers with identical first 3 digits.
(3A) Notwithstanding paragraph (2), where articles-----
(a) are exported on a frequent and regular basis;
(b) have a value not exceeding $1,000 for each consignment;
(c) have an identical item code number; and
E 6
CAP. 60]
Import and Export (Registration) Regulations
[1986 Ed.
[Subsidiary]
L.N. 260/83.
Export declarations. L.N. 172/71. L.N. 294/82.
L.N. 235/73.
L.N. 46/84.
(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 import declaration that is incomplete in any respect or on the tender of an import 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.
5. (1) Every person who exports or re-exports any article other than an exempted article shall lodge with the Commissioner an accurate and completed export declaration relating to such article in such form as the Commissioner may specify from time to time together with as many copies as the Commissioner may specify.
(2) Every declaration required to be lodged under paragraph (1) shall be lodged within 14 days after the exportation of the article to which it relates.
(3) Only one declaration is required in respect of exported articles that---
(a)
(i) have item code numbers with identical first 3 digits; and
(ii) were exported in the same ship, vehicle, train or aircraft; and
(iii) were consigned to the same country; or
(b) were exported under one bill of lading or air waybill but do
not have item code numbers with identical first 3 digits.
(3A) Notwithstanding paragraph (2), where articles-----
(a) are exported on a frequent and regular basis;
(b) have a value not exceeding $1,000 for each consignment;
(c) have an identical item code number; and
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