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(1) Subject to this regulation, a person who imports baggage into the country shall

(a) make a passenger declaration of the baggage in writing or in any other form that the Commissioner-General may require;

(b) respond to any questions that the proper officer may ask in relation to the baggage; and

(c) pay any duty that may be due and immediately remove the baggage from the baggage room.

(2) Where a person imports accompanied baggage by aircraft or road by means of a vehicle, the proper officer may dispense with the requirement that the person make a written declaration of the baggage.

(3) In the case of baggage which a passenger on arrival in the country reports has been sent in advance and has already been imported or has been left behind and is to be imported later, the declaration shall be in a form determined by the Commissioner-General.

(4) A person shall not be required to report or declare passengers’ baggage.