(1) The contents of every package and of all cargo in bulk intended for discharge in the country, including packages and cargo declared in transit and for transhipment, shall be reported in accordance with the description of the package and cargo contained on the respective bill of lading or detailed declaration made out by the consignors.

(2) In addition to sub-regulation (1), the contents of all packages containing spirits, wines, tobacco, cigars, cigarettes, firearms, ammunition, explosives including gunpowder, aviation fuel, petrol, kerosene, matches, animals, plants and all other goods the importation of which is restricted shall be specifically reported.