(1) The master or agent of a conveyance in which goods are to be exported shall before the goods are taken on board, deliver to the proper officer at the port at which the conveyance has first arrived, an entry outwards of the conveyance, verified by the signature of the master or the agent, in the appropriate form.

(2) The entry shall contain

(a) the particulars indicated in the entry or required by the proper officer; and

(b) a declaration that imported goods have not been left on board the conveyance other than the goods and stores specified in the entry outwards.

(3) The master of the conveyance to which subsection (1) or (2) applies shall, if required, obtain from the proper officer a certificate of rummage in the form determined by the Commissioner-General.

(4) A person who, contrary to this section

(a) exports or attempts to export warehoused goods, or goods liable to duties transferred from an importing conveyance, or goods entitled to drawback on exportation;

(b) enters or attempts to enter any of the goods for exportation in a ship of less than one hundred tons burden; or

(c) places any of the goods for exportation on board a ship of less than one hundred tons burden,

shall incur a penalty equal to the total value of the goods, and the goods are liable to forfeiture to the State.

(5) The time when goods are exported is the time when the goods are put on board the exporting aircraft or ship

(6) Where the goods are prohibited to be exported, the time when the goods are exported is the actual time at which the aircraft or ship departed from its final position, anchorage or berth within the country.

(7) Where the goods are exported overland or by inland waters the time of exportation is the same time at which the goods pass across the boundaries of the country.