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(1) The master of a conveyance or an authorised agent shall, immediately before the departure of the conveyance from a port or place in the country, deliver to the proper officer the content of the conveyance in the appropriate form.

(2) The master of a conveyance shall

(a) make and sign the declaration in the presence of the proper officer, and

(b) respond to all questions that the proper officer may ask concerning the conveyance, the cargo, stores, baggage, officers, crew, passengers, and the flight or voyage.

(3) Where

(a) the master fails to deliver the content of the conveyance, or

(b) any of the particulars contained in the declaration are false, or

(c) any required particulars are omitted from the declaration; and

the failure or omission is not explained to the satisfaction of the Commissioner-General, the master or authorised agent shall incur a penalty of not less than one thousand penalty units and not more than three thousand penalty units.

(4) A conveyance shall not leave a port or place in the country for a place outside the country until the master or an authorised agent has satisfied the proper officer that the provisions of this Act have been compiled with, and unless the officer decides to withhold clearance in accordance with any other provision or law, the officer shall deliver to the master or authorised agent a clearance in the appropriate form, which shall authorise the departure of the conveyance.

(5) Where a conveyance departs from a port or place in the country to a place outside the country without a clearance given under this section, the master or authorised agent shall incur a penalty of not less than one hundred penalty units and not more than three thousand units and the Authority shall blacklist the conveyance.

(6) A proper officer may go on board a conveyance within the country and demand from the master, the clearance in relation to the conveyance, and where the master does not produce the clearance, the master shall incur a penalty of not less than two thousand penalty units and not more than six thousand penalty units and the Authority shall detain the conveyance until clearance is obtained.

(7) Where there are goods or stores on board a conveyance that are not contained in the declaration, the goods shall be forfeited to the State and the master shall incur a penalty of three hundred percent of the duties payable.

(8) Where a proper officer, boards a conveyance within the country after clearance and discovers that goods

(a) that were loaded on board in the country as stores or for exportation, or

(b) that at the time of clearance remained on board from the inward voyage are no longer on board,

the master shall pay the duty on the goods and, in addition, pay a penalty of one hundred percent of the duty, unless the goods have been unloaded  in the country with the permission of the proper officer.

(9) Where a conveyance departing from the country

(a) does not stop at the proper boarding station for setting down officers, or for any other purpose required by this Act, or

(b) departs with an officer on board without the consent of the officer,

the master shall incur a penalty of not less than one thousand penalty units and not more than six thousand penalty units and  in addition is subject to prosecution and punishment under any other relevant enactment.