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(1) Where a declaration is made, the proper officer may

(a) examine the declaration and supporting documents;

(b) require the declarant to present additional documents;

(c) examine the goods; or

(d) take samples for analysis or for detailed examination of the goods or as provided in sub-regulation (5).

(2) The declarant is responsible for transporting the goods to the place of examination and sampling, and for any other associated costs.

(3) The declarant may not be required to be present when the goods are examined or when samples are taken except that in peculiar circumstances the Commissioner-General may request the declarant to be present.

(4) Where the declarant is required to be present but is not present for the examination, the proper officer shall examine the goods in the presence of any of the following:

(a) the port official in charge of the shed or transit terminal;

(b) the owner of the transit shed; or

(c) a police officer.

(5) The proper officer may only take samples where necessary

(a) to establish the tariff description or value of goods declared; or

(b) to ensure the application of other provisions of the customs laws or other enactments.

(6) The proper officer shall take samples in reasonable quantities that are necessary to conduct the analysis for which those samples may be required.

(7) The results of a partial examination of goods or analysis or examination of samples shall be applied to all of the goods covered by the same declaration.

(8) The declarant may request a further examination or sampling of the goods if the declarant considers that the results of the partial examination of the goods or the analysis or examination of the samples taken does not result in valid results regarding the remainder of the goods declared.

(9) If the goods have been released and delivered out of customs charge, the request under sub-regulation (8), shall not be granted.

(10) The Authority is not liable for payment of any compensation for taking samples.

(11) Where controls other than customs controls are to be performed by a government authority, the Authority shall act as the coordinator to ensure that, wherever possible, the controls are performed at the same time and place as the customs controls.

(12) Where goods liable to different rates of duty are commingled in a manner that the quantity or value of each class or description of goods cannot readily be ascertained, all of the goods shall be subject to the highest rate of duty applicable to any of the goods.

(13) For the purpose of sub-regulation (12), the Authority shall identify the goods and classify the goods under the Harmonised System.

(14) An identification affixed to the goods or to the means of transport shall not be removed or destroyed except by the permission of the proper officer.