Section 113: Types of Declarations and Customs Procedures

1 A customs declaration appropriate for a particular procedure shall be submitted to the Service by the person concerned for goods intended to be placed under a customs procedure.

2 The Service shall require the lodgment of an original declaration electronically, except for simplified declarations for low value shipments or personal declarations and other exceptions, as may be provided for by regulations.

3 To support goods declaration, the Service shall demand for documents required for customs control or for compliance with applicable customs procedure and to ensure that all requirements of customs and excise laws have been complied with.

4 All supporting documents used to facilitate the processing of the declaration must be in English language.

5 A goods declaration shall be lodged in connection with following procedures -
a release for free circulation;
b re-importation;
c exportation;
d transit or trans-shipment;
e warehousing or duty free shops;
f drawback;
g temporary admission into the customs territory with the declared intention of subsequent exportation;
h destruction of goods or rejection of goods in favour of the Government; and
i special procedures.