CUSTOMS ACT, 2001
PART 6
EXPORTATION

Entry of goods on exportation:

(1)Subject to subsection (2), the exporter of any goods, other then passengers' accompanied baggage, shall deliver to the proper officer an entry to those goods in such form and manner and containing such particulars as the Comptroller may direct.

(2) The Comptroller may relax, subject to such conditions and restrictions as he may see fit, all or any of the requirements imposed under subsection (1) in relation to any goods, class or description of goods.

(3) Where, in the case of any goods that are not chargeable with any duty, any entry made under subsection (1) is incorrect, the exporter shall, within 10 days after the delivery of the entry to such longer period as the Comptroller may in any case permit, be allowed to deliver to the Comptroller a full and accurate account of the goods and, if the Comptroller is satisfied that the error was not make knowingly or recklessly, then, notwithstanding any other customs enactment, the person making the entry is not guilty of any offense and the goods which were the subject of the error are not liable to forfeiture.

(4) Where any goods that have been entered for exportation or for use as stores are not duly loaded onto the vessel or aircraft for which they are entered, then, unless within 24 hours of the departure of that vessel or aircraft the person who entered them notifies the proper officer of that short loading, those goods are liable to forfeiture.

(5) If any goods for which entry is required under subsection (1) are put on board any vessel or aircraft for exportation or for use as stores or are waterborne for such purpose before entry in respect of them had been made, those goods are liable to forfeiture and, where the placing on board or making waterborne was done with fraudulent intent, any person concerned in that act with knowledge of that intent is guilty of an offense and is liable to a fine of $20,000 or 3 times the value of the goods, whichever is the greater, or to a term of imprisonment of 2 years or to both and may be arrested.