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(1) The time of entry in relation to goods

(a) imported,

(b) warehoused,

(c) put on board an aircraft or ship as stores, or

(d) exported,

is the date when the prescribed declaration is filed and accepted by the proper officer and any duty due has been paid or security for any duty due has been deposited.

(2) Where the entry is filed electronically, the time of entry in relation to goods imported, warehoused, put on board an aircraft or ship as stores, or exported, is the date on which the electronic filing is validated.

(3) The time of entry for goods

(a) imported into the country by post is the time of delivery to the addressee; and

(b) exported from the country by post is the time of posting of the goods.

(4) The time of entry for goods imported overland or by inland waters is the time of actual payment of duty on the goods.