CUSTOMS ACT, 2001
PART 4
IMPORTATION

Entry of goods on importation:

(1) The importer of any goods, other than goods that are exempt from the requirements of this section, shall-
(a) in the case of goods imported by air, within 7 days of their importation;
(b) in the case of goods imported by sea, within 7 days of their importation;
deliver to the proper officer an entry of those goods in such form and manner and containing such particulars as the Comptroller may direct.

(2) The Comptroller may, if he thinks fit-
(a) exempt and goods from the requirements of this section, subject to such conditions as he sees fit to impose; or
(b) authorize the destruction of any perishable goods.

(3) Passengers' accompanied baggage is exempt from the requirements of this section.

(4) Subject to subsection (5), goods may be entered under subsection (1)-
(a) for warehousing, if so eligible;
(b) for home use, if so eligible;
(c)for transit or transshipment; or
(d) in such cases as the Comptroller may permit, for temporary importation with a view to subsequent re-exportation.

(5) The Comptroller may refuse to accept and entry of goods if he is not satisfied that those goods were imported at the time of the delivery of the entry.

(6) Where, in the case of any goods that are not chargeable with any duty, any entry made under subsection (1) is incorrect, the importer shall, within 10 days after the delivery of the entry or 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 made knowingly or recklessly, then, notwithstanding any other provision of any customs enactment, the person making the entry is not guilty of any offence and the goods which were the subject of the error are not liable to forfeiture.

(7) The Comptroller may, notwithstanding that no entry has been made under subsection (1), permit the delivery to an importer of any bullion, currency notes or coins imported into Anguilla.