(1) Goods other than cargo duly reported shall not be

(a) taken out of a conveyance arriving from outside the country; or

(b) delivered to a person aboard that conveyance other than goods for the consumption or use of the crew or passengers except under conditions prescribed by Regulations or as the Commissioner-General may in a particular case direct.

(2) For the purpose of this section “goods” includes baggage, stores and any other goods which may be taken on board a conveyance arriving from outside the country while the goods are within the country.

(3) Where the goods are taken out or delivered contrary to subsection (1), the goods are liable to forfeiture.

(4) Despite the provisions of this section, a proper officer may permit the delivery to an importer of bullion, currency notes or coin on submission of a pre-entry by the importer.

(5) Where the importer does not deliver to the proper officer a full and true account of the bullion, currency notes or coin which is imported, including their weight and value, within forty-eight hours after their removal from the importing conveyance, the importer shall incur a penalty of not less than one thousand penalty units and not more than three thousand penalty units.