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(1) The master or agent of a conveyance, whether laden or in ballast, shall, within a prescribed time in a prescribed manner, before arrival from outside the country, make a report of the conveyance and the stores and the cargo in the conveyance to the Commissioner-General. [Substituted by the Customs (Amendment) Act, 2016 (Act 923)]

(2) The report shall state separately

(a) goods that are in transit,

(b) goods intended for an inland port,

(c) goods that are to be transferred to another conveyance for re-exportation, and

(d) whether any goods are to remain on board for re-exportation in the same conveyance.

(3) The report shall give a particular account of goods remaining on board for exportation before the bulk is broken unless otherwise allowed by the Commissioner-General.

(4) Where under this Act, the master is required to respond to questions from the Commissioner-General or a proper officer, and the conveyance is within the country and has not left its final position, anchorage or berth preparatory to leaving the country, the Commissioner-General or the proper officer may require the master to report to the customs office to respond to the questions.

(5) Despite subsection (4), the master, with the consent of the Commissioner-General or the proper officer, may delegate a senior officer of the conveyance to report to the customs office for the purpose of responding to the questions, and in that case the reply of the senior officer shall be considered to be the reply of the person required to respond to the questions.

(6) Despite any provision of this Act , where a conveyance carrying cargo for delivery at more than one port or place in the country arrives from outside the country, the master shall report

(a) on the content of the whole cargo at the first port or place, and

(b) separately on the part of the cargo intended for the first port or place, and unloading the part of the cargo at the first port or place.

(7) The master may, after unloading the cargo, and on being authorised by the proper officer, proceed to subsequent ports or other places allowed by the Commissioner-General, and at each port or place the master shall make a report on the part of the cargo intended for that particular port or place.

(8) The master and all persons concerned in unloading the cargo are subject to the provisions of this Act.

(9) Where the Commissioner-General requires, the master of a conveyance shall deliver to the Commissioner-General at the time of making a report of arrival, the clearance of the conveyance, if any, from the port or ports from which the conveyance has arrived.