Seksyen 87A
Seksyen 87A
Notwithstanding sections 80(1), 84, 85, 86 and 87, the Director General may allow any document approved by him to be used as a provisional declaration, in lieu of the prescribed form, for goods if—
(a)
such goods are to be exported by air, sea, rail or in any other manner approved by the Director General;
(b)
unnecessary delay will be occasioned in preparing the prescribed form;
(c)
such goods are not subject to a drawback claim under sections 93 and 99;
(d)
such goods are not prohibited from export; and
(e)
the exporter of such goods makes personally or by his agent to a proper officer of customs at the place of export where the provisional declaration was approved, a declaration substantially in the prescribed form within 7 days after the release of such goods.
(2)
The provisional declaration referred to in subsection (1) shall give a full and true account of the number, description and quantity, weight or measure, value and destination of such goods.
(3)
Paragraphs (a), (b), (c) and (d) of subsection (2) of section 80 shall also be applicable to a provisional declaration under this section in relation to places where such provisional declaration may be made.".