(1) A goods declaration may be lodged before the arrival of the goods in the country if

(a) the goods have been loaded on board the conveyance transporting the goods to the country, and

(b) the manifest has been submitted to the Commissioner-General.

(2) The declarant may amend a declaration after the declaration has been accepted by the Authority, except where the proper officer has

(a) informed the declarant of the intention to examine the goods;

(b) established that the declaration is incorrect; or

(c) released the goods.

(3) The proper officer shall, upon written application by the declarant, cancel a declaration already accepted if the proper officer is satisfied that

(a) the goods are to be immediately placed under another customs procedure; or

(b) the placing of the goods under the customs procedure for which the goods were declared is no longer justified.