Section 78

in the case of goods deposited in the customs or licensed warehouse, or warehouse or other place approved by the

Director General referred to under subsection 66(1) or (3), 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 customs or licensed warehouse, or warehouse or other place approved by the

Director General referred to under subsection 66(1) or (3), 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 of customs 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 of customs.

Payment of duties of imported goods