Section 40D

in the case of goods deposited in a licensed warehouse other than a warehouse licensed under section 25 or in a warehouse or other place approved by the Director General referred to under subsection 27A(1) or (2), within a period of one month from the date of the arrival or landing of such goods before the removal of such goods or any part of the goods from customs control;

in the case of goods not deposited in the licensed warehouse or in a warehouse or other place approved by the Director

General referred to under subsection 27A(1) or (2), upon arrival or landing of such goods at a place of import; or

in the case of goods entering the principal customs area from a free zone, upon arrival of such goods at the principal customs area.

Notwithstanding subsection (1), the proper officer may, by notice in writing, require such declaration to be submitted within three days from the date of such notice.

In the case of goods imported by post, the declaration shall be made by the addressee or by his agent on demand by the proper officer.

Declaration to give a full and true account