Section 47: Goods declarations

1 A declaration of all goods that are imported into or exported from the customs territory and the reason for the importation or exportation shall be lodged by the importer, exporter, its customs representative, or other declarant with the customs office designated for that purpose, provided that where the lodging of a goods declaration imposes particular obligation on a specific person, the declaration must be made by that person or his customs representative.

2 A declaration of goods shall be lodged whether or not the goods are liable for duties, excise Customs duties or other Customs duties, fees or charges and in the event that all the required information or documents are not available to the declarant at the time the declaration is lodged, the declarant shall within two weeks amend the declaration to provide for the required information or documents.

3 A declaration of goods shall be lodged in the English language and shall be transmitted electronically to the designated customs office in the form and manner prescribed by this Act and in customs regulations, and the Service may accept paper based declarations, provided that the same level of risk management associated with electronically submitted declarations can be applied.

4 Persons introducing goods into the customs territory shall convey the goods directly to the nearest customs office designated to receive the goods without altering their nature or their packaging.

5 Goods shall be declared -
a prior to the time the goods are introduced into or exported from the customs territory in order to advice officers of their impending arrival or departure;
b at the time the goods are introduced into or exported from the customs territory;
c with the written approval of the Service, not later than 24 hours from the time the goods were introduced into or exported from the, customs territory;
d at the time of arrival in the case of goods in the actual possession of a person arriving in the customs territory, or that constitute part of his baggage where the person is arriving by means of transport; or
e in any other case, with the written approval of the Service, by the importer or by the person on behalf of whom the goods are imported or exported, or his customs representative.

6 When a declaration is lodged by a person other than the operator of the means of transport by which the goods are introduced into or exported from the customs territory, that operator shall lodge with the appropriate customs office a notification of arrival or departure in the form of a manifest, dispatch note or load sheet containing all the information required in order to enable the Service to identify the goods covered by a declaration.

7 Notwithstanding the provision of subsection (6), the operator of a means of transport may submit the manifest in advance by electronic transmission or otherwise.