Section 48: The content of a goods declaration

1 The content of a goods declaration shall be as prescribed by the Service.

2 The Service shall limit the data required in the goods declaration to the extent practicable.

3 The Service shall request for data relevant to the goods declaration only provided that the goods declarations shall contain all the information necessary for application of the customs procedure for which the goods are declared.

4 The Service may also by regulations, provide for simplified goods declarations for low value shipments and travelers.

5 A written declaration form shall conform in all material in line with international best practices and signed by a declarant or his duly authorised representative.

6 Where declarations are made by electronic means -
a provisions may be made for electronic signatures or by other means of authentication; and
b such declarations must be based on international standards for the exchange of electronic information.

7 Supporting documents required for the application of the customs procedure for the goods declared shall be made available to the Service at the time of lodgment provided that for good cause shown, the Service may accept supporting documents at a later date.

8 Where declarations are made by electronic means the Service may allow supporting documents to be transmitted in the same manner including other relevant data in the traders’ zone.