Section 80 — CUSTOMS ACT 1967

(a)

personally or by his agent make, in the form and manner as determined by the Director General, a declaration of the goods to be exported;

(b)

produce such goods to such officer at any place as the officer may direct; and

(c)

pay the export duty and any other charge leviable thereon, if any, to such officer.

(2)

The declaration referred to in paragraph (1)(a) shall be made to the proper officer of customs at the appropriate place specified hereunder that is to say—

(a)

at an inland clearance depot or at an inland customs station or at a customs port where goods are loaded if export is by sea;

(b)

at an inland clearance depot or at an inland customs station where goods are loaded or at the place of export if export is by rail;

(c)

at the place of export if export is by road, but the Director

General may allow the declaration to be made to a proper officer of customs at an inland clearance depot or at an

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inland customs station if such export by road is on their route to a customs port or airport or any other place approved by him;

(d)

at an inland clearance depot or at an inland customs station or at a customs airport where goods are loaded if export is by air.

(3)

The declaration referred to in paragraph (1)(a) shall give a full and true account of the number and description of packages and of the description, weight, measure or quantity, and value of all such dutiable goods, and the country of destination of such goods.

(4)

No dutiable goods shall be removed from the place at which such goods were produced to the officer of customs in accordance with subsection (1) unless permission in that behalf has first been obtained from a senior officer of customs.

B—Non-dutiable goods

Declaration of non-dutiable goods imported by sea or air