{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff42\deff0\stshfdbch0\stshfloch0\stshfhich0\stshfbi0\deflang1033\deflangfe1033\themelang1033\themelangfe0\themelangcs0{\fonttbl{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f1\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Arial;}
{\f2\fbidi \fmodern\fcharset0\fprq1{\*\panose 02070309020205020404}Courier New;}{\f3\fbidi \froman\fcharset2\fprq2{\*\panose 05050102010706020507}Symbol;}{\f4\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Helvetica;}
{\f5\fbidi \fmodern\fcharset0\fprq1{\*\panose 02070409020205020404}Courier;}{\f6\fbidi \froman\fcharset0\fprq2{\*\panose 02020603040505020304}Tms Rmn;}{\f7\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202030204}Helv;}
{\f8\fbidi \froman\fcharset0\fprq2{\*\panose 02040503060506020304}New York;}{\f9\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}System;}{\f10\fbidi \fnil\fcharset2\fprq2{\*\panose 05000000000000000000}Wingdings;}
{\f11\fbidi \fmodern\fcharset128\fprq1{\*\panose 02020609040205080304}MS Mincho{\*\falt ?l?r ??\'81\'66c};}{\f12\fbidi \froman\fcharset129\fprq2{\*\panose 02030600000101010101}Batang{\*\falt \'a9\'f6UAA};}
{\f13\fbidi \fnil\fcharset134\fprq2{\*\panose 02010600030101010101}SimSun{\*\falt ??\'a8\'ac?};}{\f14\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}PMingLiU{\*\falt \'a1\'50s2OcuAe};}
{\f15\fbidi \fmodern\fcharset128\fprq1{\*\panose 020b0609070205080204}MS Gothic{\*\falt ?l?r ?S?V?b?N};}{\f16\fbidi \fswiss\fcharset129\fprq2{\*\panose 020b0600000101010101}Dotum{\*\falt \'a5\'ec\'a2\'ac\'a2\'afo};}
{\f17\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609060101010101}SimHei{\*\falt o\'a8\'b2\'a8\'ac?};}{\f18\fbidi \fmodern\fcharset136\fprq1{\*\panose 02020509000000000000}MingLiU{\*\falt 2OcuAe};}
{\f19\fbidi \froman\fcharset128\fprq1{\*\panose 02020609040305080305}Mincho{\*\falt ??\'81\'66c};}{\f20\fbidi \fswiss\fcharset129\fprq2{\*\panose 020b0600000101010101}Gulim{\*\falt \'a1\'be\'a8\'f9\'a2\'ac\'a9\'f7};}
{\f21\fbidi \froman\fcharset0\fprq2{\*\panose 02040604050505020304}Century;}{\f22\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Angsana New;}{\f23\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0304020202020204}Cordia New;}
{\f24\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050203030202}Mangal;}{\f25\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Latha;}{\f26\fbidi \froman\fcharset0\fprq2{\*\panose 010a0502050306030303}Sylfaen;}
{\f27\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Vrinda;}{\f28\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Raavi;}{\f29\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Shruti;}
{\f30\fbidi \froman\fcharset1\fprq2{\*\panose 00000400000000000000}Sendnya;}{\f31\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Gautami;}{\f32\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Tunga;}
{\f33\fbidi \fscript\fcharset0\fprq2{\*\panose 03080600000000000000}Estrangelo Edessa;}{\f34\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria Math;}{\f35\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0604020202020204}Arial Unicode MS;}
{\f36\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0302020204030204}Calibri Light;}{\f37\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}{\f38\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}
{\f39\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Segoe UI;}{\f40\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Estrangella Edessa;}{\f41\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604030504040204}Tahoma;}
{\f42\fbidi \froman\fcharset0\fprq2{\*\panose 02040604050505020304}NewCenturySchlbk{\*\falt Century Schoolbook};}{\f43\fbidi \froman\fcharset0\fprq2{\*\panose 02040604050505020304}Century Schoolbook;}
{\f44\fbidi \fnil\fcharset2\fprq2{\*\panose 00000000000000000000}Marlett;}{\f45\fbidi \fmodern\fcharset0\fprq1{\*\panose 020b0609040504020204}Lucida Console;}{\f46\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0602030504020204}Lucida Sans Unicode;}
{\f47\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604030504040204}Verdana;}{\f48\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0a04020102020204}Arial Black;}{\f49\fbidi \fscript\fcharset0\fprq2{\*\panose 030f0702030302020204}Comic Sans MS;}
{\f50\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0806030902050204}Impact;}{\f51\fbidi \froman\fcharset0\fprq2{\*\panose 02040502050405020303}Georgia;}{\f52\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0603020102020204}Franklin Gothic Medium;}
{\f53\fbidi \froman\fcharset0\fprq2{\*\panose 02040502050505030304}Palatino Linotype;}{\f54\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0603020202020204}Trebuchet MS;}{\f55\fbidi \froman\fcharset2\fprq2{\*\panose 05030102010509060703}Webdings;}
{\f56\fbidi \fnil\fcharset0\fprq2{\*\panose 02000500030200090000}MV Boli;}{\f57\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Microsoft Sans Serif;}{\f58\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0606020202030204}Arial Narrow;}
{\f59\fbidi \froman\fcharset0\fprq2{\*\panose 02040602050305030304}Book Antiqua;}{\f60\fbidi \froman\fcharset0\fprq2{\*\panose 02050604050505020204}Bookman Old Style;}{\f61\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502020202020204}Century Gothic;}
{\f62\fbidi \froman\fcharset0\fprq2{\*\panose 02020404030301010803}Garamond;}{\f63\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0706040902060204}Haettenschweiler;}{\f64\fbidi \fnil\fcharset2\fprq2{\*\panose 05010100010000000000}MS Outlook;}
{\f65\fbidi \fscript\fcharset0\fprq2{\*\panose 03010101010201010101}Monotype Corsiva;}{\f66\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0503020202020204}Agency FB;}{\f67\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020705040a02060702}Algerian;}
{\f68\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0704030504030204}Arial Rounded MT Bold;}{\f69\fbidi \froman\fcharset0\fprq2{\*\panose 02020602080505020303}Baskerville Old Face;}
{\f70\fbidi \fdecor\fcharset0\fprq2{\*\panose 04030905020b02020c02}Bauhaus 93;}{\f71\fbidi \froman\fcharset0\fprq2{\*\panose 02020503060305020303}Bell MT;}{\f72\fbidi \fswiss\fcharset0\fprq2{\*\panose 020e0602020502020306}Berlin Sans FB;}
{\f73\fbidi \froman\fcharset0\fprq2{\*\panose 02050806060905020404}Bernard MT Condensed;}{\f74\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020505051007020d02}Blackadder ITC;}{\f75\fbidi \froman\fcharset0\fprq2{\*\panose 02070603080606020203}Bodoni MT;}
{\f76\fbidi \froman\fcharset0\fprq2{\*\panose 02070a03080606020203}Bodoni MT Black;}{\f77\fbidi \froman\fcharset0\fprq2{\*\panose 02070606080606020203}Bodoni MT Condensed;}
{\f78\fbidi \froman\fcharset0\fprq2{\*\panose 02070706080601050204}Bodoni MT Poster Compressed;}{\f79\fbidi \fscript\fcharset0\fprq2{\*\panose 03070402050302030203}Bradley Hand ITC;}
{\f80\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0903060703020204}Britannic Bold;}{\f81\fbidi \fdecor\fcharset0\fprq2{\*\panose 04040905080b02020502}Broadway;}{\f82\fbidi \fscript\fcharset0\fprq2{\*\panose 03060802040406070304}Brush Script MT;}
{\f83\fbidi \froman\fcharset0\fprq2{\*\panose 0207040306080b030204}Californian FB;}{\f84\fbidi \froman\fcharset0\fprq2{\*\panose 02040603050505030304}Calisto MT;}{\f85\fbidi \froman\fcharset0\fprq2{\*\panose 020a0402060406010301}Castellar;}
{\f86\fbidi \froman\fcharset0\fprq2{\*\panose 02030504050205020304}Centaur;}{\f87\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020404031007020602}Chiller;}{\f88\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020805060202030203}Colonna MT;}
{\f89\fbidi \froman\fcharset0\fprq2{\*\panose 0208090404030b020404}Cooper Black;}{\f90\fbidi \fswiss\fcharset0\fprq2{\*\panose 020e0705020206020404}Copperplate Gothic Bold;}
{\f91\fbidi \fswiss\fcharset0\fprq2{\*\panose 020e0507020206020404}Copperplate Gothic Light;}{\f92\fbidi \fdecor\fcharset0\fprq2{\*\panose 04040404050702020202}Curlz MT;}
{\f93\fbidi \fscript\fcharset0\fprq2{\*\panose 030303020407070d0804}Edwardian Script ITC;}{\f94\fbidi \froman\fcharset0\fprq2{\*\panose 02020904090505020303}Elephant;}{\f95\fbidi \froman\fcharset0\fprq2{\*\panose 02090707080505020304}Engravers MT;}
{\f96\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0907030504020204}Eras Bold ITC;}{\f97\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0805030504020804}Eras Demi ITC;}{\f98\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0402030504020804}Eras Light ITC;}
{\f99\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0602030504020804}Eras Medium ITC;}{\f100\fbidi \fdecor\fcharset0\fprq2{\*\panose 04060505060202020a04}Felix Titling;}{\f101\fbidi \froman\fcharset0\fprq2{\*\panose 0204060206030a020304}Footlight MT Light;}
{\f102\fbidi \fscript\fcharset0\fprq2{\*\panose 03060902040502070203}Forte;}{\f103\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0503020102020204}Franklin Gothic Book;}
{\f104\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0703020102020204}Franklin Gothic Demi;}{\f105\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0706030402020204}Franklin Gothic Demi Cond;}
{\f106\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0903020102020204}Franklin Gothic Heavy;}{\f107\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0606030402020204}Franklin Gothic Medium Cond;}
{\f108\fbidi \fscript\fcharset0\fprq2{\*\panose 030804020302050b0404}Freestyle Script;}{\f109\fbidi \fscript\fcharset0\fprq2{\*\panose 03020402040607040605}French Script MT;}{\f110\fbidi \fdecor\fcharset0\fprq2{\*\panose 04040504061007020d02}Gigi;}
{\f111\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0902020104020203}Gill Sans MT Ext Condensed Bold;}{\f112\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502020104020203}Gill Sans MT;}
{\f113\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0506020104020203}Gill Sans MT Condensed;}{\f114\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0a02020104020203}Gill Sans Ultra Bold;}
{\f115\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0a06020104020203}Gill Sans Ultra Bold Condensed;}{\f116\fbidi \froman\fcharset0\fprq2{\*\panose 02030808020601010101}Gloucester MT Extra Condensed;}
{\f117\fbidi \froman\fcharset0\fprq2{\*\panose 02020502050305020303}Goudy Old Style;}{\f118\fbidi \froman\fcharset0\fprq2{\*\panose 0202090407030b020401}Goudy Stout;}{\f119\fbidi \fdecor\fcharset0\fprq2{\*\panose 04030604020f02020d02}Harlow Solid Italic;}
{\f120\fbidi \fdecor\fcharset0\fprq2{\*\panose 04040505050a02020702}Harrington;}{\f121\fbidi \froman\fcharset0\fprq2{\*\panose 02040502050506030303}High Tower Text;}{\f122\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020605060303030202}Imprint MT Shadow;}
{\f123\fbidi \fdecor\fcharset0\fprq2{\*\panose 04090605060d06020702}Jokerman;}{\f124\fbidi \fdecor\fcharset0\fprq2{\*\panose 04040403040a02020202}Juice ITC;}{\f125\fbidi \fscript\fcharset0\fprq2{\*\panose 03050502040202030202}Kristen ITC;}
{\f126\fbidi \fscript\fcharset0\fprq2{\*\panose 030304020206070d0d06}Kunstler Script;}{\f127\fbidi \froman\fcharset0\fprq2{\*\panose 02040602050505020304}Lucida Bright;}
{\f128\fbidi \fscript\fcharset0\fprq2{\*\panose 03010101010101010101}Lucida Calligraphy;}{\f129\fbidi \froman\fcharset0\fprq2{\*\panose 02060602050505020204}Lucida Fax;}
{\f130\fbidi \fscript\fcharset0\fprq2{\*\panose 03010101010101010101}Lucida Handwriting;}{\f131\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0602040502020204}Lucida Sans;}
{\f132\fbidi \fmodern\fcharset0\fprq1{\*\panose 020b0509030504030204}Lucida Sans Typewriter;}{\f133\fbidi \fdecor\fcharset0\fprq2{\*\panose 04030805050802020d02}Magneto;}{\f134\fbidi \fswiss\fcharset0\fprq2{\*\panose 020e0502030308020204}Maiandra GD;}
{\f135\fbidi \fscript\fcharset0\fprq2{\*\panose 03020802060602070202}Matura MT Script Capitals;}{\f136\fbidi \fscript\fcharset0\fprq2{\*\panose 03090702030407020403}Mistral;}
{\f137\fbidi \froman\fcharset0\fprq2{\*\panose 02070704070505020303}Modern No. 20;}{\f138\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020502070703030202}Niagara Engraved;}{\f139\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020502070702020202}Niagara Solid;}
{\f140\fbidi \fmodern\fcharset0\fprq2{\*\panose 02010509020102010303}OCR A Extended;}{\f141\fbidi \fscript\fcharset0\fprq2{\*\panose 03040902040508030806}Old English Text MT;}{\f142\fbidi \fdecor\fcharset0\fprq2{\*\panose 04050602080702020203}Onyx;}
{\f143\fbidi \fscript\fcharset0\fprq2{\*\panose 030303020206070c0b05}Palace Script MT;}{\f144\fbidi \fscript\fcharset0\fprq2{\*\panose 03070502060502030205}Papyrus;}{\f145\fbidi \fscript\fcharset0\fprq2{\*\panose 03040602040708040804}Parchment;}
{\f146\fbidi \froman\fcharset0\fprq2{\*\panose 02020502060401020303}Perpetua;}{\f147\fbidi \froman\fcharset0\fprq2{\*\panose 02020502060505020804}Perpetua Titling MT;}{\f148\fbidi \fdecor\fcharset0\fprq2{\*\panose 040506030a0602020202}Playbill;}
{\f149\fbidi \froman\fcharset0\fprq2{\*\panose 02080502050505020702}Poor Richard;}{\f150\fbidi \fscript\fcharset0\fprq2{\*\panose 03060402040406080204}Pristina;}{\f151\fbidi \fscript\fcharset0\fprq2{\*\panose 03070502040507070304}Rage Italic;}
{\f152\fbidi \fdecor\fcharset0\fprq2{\*\panose 04040805050809020602}Ravie;}{\f153\fbidi \froman\fcharset0\fprq2{\*\panose 02060603020205020403}Rockwell;}{\f154\fbidi \froman\fcharset0\fprq2{\*\panose 02060603050405020104}Rockwell Condensed;}
{\f155\fbidi \froman\fcharset0\fprq2{\*\panose 02060903040505020403}Rockwell Extra Bold;}{\f156\fbidi \fscript\fcharset0\fprq2{\*\panose 030604020304060b0204}Informal Roman;}
{\f157\fbidi \fscript\fcharset0\fprq2{\*\panose 03040602040607080904}Script MT Bold;}{\f158\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020904020102020604}Showcard Gothic;}{\f159\fbidi \fdecor\fcharset0\fprq2{\*\panose 04040a07060a02020202}Snap ITC;}
{\f160\fbidi \fdecor\fcharset0\fprq2{\*\panose 040409050d0802020404}Stencil;}{\f161\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0602020104020603}Tw Cen MT;}{\f162\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0606020104020203}Tw Cen MT Condensed;}
{\f163\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020404030d07020202}Tempus Sans ITC;}{\f164\fbidi \fscript\fcharset0\fprq2{\*\panose 03070502030502020203}Viner Hand ITC;}{\f165\fbidi \fscript\fcharset0\fprq2{\*\panose 03020602050506090804}Vivaldi;}
{\f166\fbidi \fscript\fcharset0\fprq2{\*\panose 03050402040407070305}Vladimir Script;}{\f167\fbidi \froman\fcharset0\fprq2{\*\panose 020a0a07050505020404}Wide Latin;}{\f168\fbidi \fswiss\fcharset0\fprq2{\*\panose 020e0802020502020306}Berlin Sans FB Demi;}
{\f169\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0803020202020204}Tw Cen MT Condensed Extra Bold;}{\f170\fbidi \froman\fcharset2\fprq2{\*\panose 05020102010507070707}Wingdings 2;}
{\f171\fbidi \froman\fcharset2\fprq2{\*\panose 05040102010807070707}Wingdings 3;}{\f172\fbidi \fnil\fcharset0\fprq2{\*\panose 00000000000000000000}ZWAdobeF;}{\f173\fbidi \fmodern\fcharset128\fprq1{\*\panose 02020609040205080304}@MS Mincho;}
{\f174\fbidi \froman\fcharset128\fprq2{\*\panose 02020600040205080304}MS PMincho;}{\f175\fbidi \froman\fcharset128\fprq2{\*\panose 02020600040205080304}@MS PMincho;}{\f176\fbidi \fmodern\fcharset128\fprq1{\*\panose 020b0609070205080204}@MS Gothic;}
{\f177\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0600070205080204}MS PGothic;}{\f178\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0600070205080204}@MS PGothic;}{\f179\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0600070205080204}MS UI Gothic;}
{\f180\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0600070205080204}@MS UI Gothic;}{\f181\fbidi \fswiss\fcharset129\fprq2{\*\panose 020b0600000101010101}@Gulim;}{\f182\fbidi \fmodern\fcharset129\fprq1{\*\panose 020b0609000101010101}GulimChe;}
{\f183\fbidi \fmodern\fcharset129\fprq1{\*\panose 020b0609000101010101}@GulimChe;}{\f184\fbidi \fswiss\fcharset129\fprq2{\*\panose 020b0600000101010101}@Dotum;}{\f185\fbidi \fmodern\fcharset129\fprq1{\*\panose 020b0609000101010101}DotumChe;}
{\f186\fbidi \fmodern\fcharset129\fprq1{\*\panose 020b0609000101010101}@DotumChe;}{\f187\fbidi \froman\fcharset129\fprq2{\*\panose 02030600000101010101}@Batang;}{\f188\fbidi \fmodern\fcharset129\fprq1{\*\panose 02030609000101010101}BatangChe;}
{\f189\fbidi \fmodern\fcharset129\fprq1{\*\panose 02030609000101010101}@BatangChe;}{\f190\fbidi \froman\fcharset129\fprq2{\*\panose 02030600000101010101}Gungsuh;}{\f191\fbidi \froman\fcharset129\fprq2{\*\panose 02030600000101010101}@Gungsuh;}
{\f192\fbidi \fmodern\fcharset129\fprq1{\*\panose 02030609000101010101}GungsuhChe;}{\f193\fbidi \fmodern\fcharset129\fprq1{\*\panose 02030609000101010101}@GungsuhChe;}{\f194\fbidi \fnil\fcharset134\fprq2{\*\panose 02010600030101010101}@SimSun;}
{\f195\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609030101010101}NSimSun;}{\f196\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609030101010101}@NSimSun;}{\f197\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609060101010101}@SimHei;}
{\f198\fbidi \fmodern\fcharset136\fprq1{\*\panose 02020509000000000000}@MingLiU;}{\f199\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}@PMingLiU;}
{\f200\fbidi \fswiss\fcharset163\fprq2{\*\panose 00000000000000000000}Microsoft Sans Serif (Vietnames;}{\f201\fbidi \fswiss\fcharset186\fprq2{\*\panose 00000000000000000000}Franklin Gothic Demi Cond Balti;}
{\f202\fbidi \fswiss\fcharset161\fprq2{\*\panose 00000000000000000000}Franklin Gothic Medium Cond Gre;}{\f203\fbidi \fswiss\fcharset186\fprq2{\*\panose 00000000000000000000}Franklin Gothic Medium Cond Bal;}
{\f204\fbidi \fswiss\fcharset238\fprq2{\*\panose 00000000000000000000}Gill Sans Ultra Bold Condensed ;}{\f205\fbidi \fswiss\fcharset238\fprq2{\*\panose 00000000000000000000}Tw Cen MT Condensed Extra Bold ;}
{\f206\fbidi \fnil\fcharset0\fprq2{\*\panose 01010101010101010101}DaunPenh;}{\f207\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}DokChampa;}{\f208\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0503040102020104}Euphemia;}
{\f209\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Vani;}{\f210\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Iskoola Pota;}{\f211\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Kalinga;}
{\f212\fbidi \froman\fcharset0\fprq2{\*\panose 02020503030404060203}Kartika;}{\f213\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Khmer UI;}{\f214\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Lao UI;}
{\f215\fbidi \fswiss\fcharset129\fprq2{\*\panose 020b0503020000020004}Malgun Gothic;}{\f216\fbidi \fswiss\fcharset129\fprq2{\*\panose 020b0503020000020004}@Malgun Gothic;}{\f217\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0604030504040204}Meiryo;}
{\f218\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0604030504040204}@Meiryo;}{\f219\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0604030504040204}Meiryo UI;}{\f220\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0604030504040204}@Meiryo UI;}
{\f221\fbidi \fnil\fcharset0\fprq2{\*\panose 01010100010101010101}Microsoft Himalaya;}{\f222\fbidi \fswiss\fcharset136\fprq2{\*\panose 020b0604030504040204}Microsoft JhengHei;}
{\f223\fbidi \fswiss\fcharset136\fprq2{\*\panose 020b0604030504040204}@Microsoft JhengHei;}{\f224\fbidi \fswiss\fcharset134\fprq2{\*\panose 020b0503020204020204}Microsoft YaHei;}
{\f225\fbidi \fswiss\fcharset134\fprq2{\*\panose 020b0503020204020204}@Microsoft YaHei;}{\f226\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}MingLiU_HKSCS;}
{\f227\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}@MingLiU_HKSCS;}{\f228\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}MingLiU-ExtB;}{\f229\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}@MingLiU-ExtB;}
{\f230\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}PMingLiU-ExtB;}{\f231\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}@PMingLiU-ExtB;}
{\f232\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}MingLiU_HKSCS-ExtB;}{\f233\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}@MingLiU_HKSCS-ExtB;}
{\f234\fbidi \fscript\fcharset0\fprq2{\*\panose 03000500000000000000}Mongolian Baiti;}{\f235\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Microsoft New Tai Lue;}{\f236\fbidi \fnil\fcharset0\fprq2{\*\panose 02000504070300020003}Nyala;}
{\f237\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Microsoft PhagsPa;}{\f238\fbidi \froman\fcharset0\fprq2{\*\panose 02020602070100000000}Plantagenet Cherokee;}
{\f239\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0504020000000003}Segoe Script;}{\f240\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0702040204020203}Segoe UI Semibold;}{\f241\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Segoe UI Light;}
{\f242\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Segoe UI Symbol;}{\f243\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609060101010101}SimSun-ExtB;}{\f244\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609060101010101}@SimSun-ExtB;}
{\f245\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Microsoft Tai Le;}{\f246\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Shonar Bangla;}
{\f247\fbidi \fscript\fcharset0\fprq2{\*\panose 03000500000000000000}Microsoft Yi Baiti;}{\f248\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Aparajita;}{\f249\fbidi \fnil\fcharset0\fprq2{\*\panose 02000000000000000000}Ebrima;}
{\f250\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Gisha;}{\f251\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Kokila;}{\f252\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0100010101010101}MoolBoran;}
{\f253\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Utsaah;}{\f254\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Vijaya;}{\f255\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Andalus;}
{\f256\fbidi \fscript\fcharset0\fprq2{\*\panose 03020402040406030203}Arabic Typesetting;}{\f257\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Simplified Arabic;}
{\f258\fbidi \fmodern\fcharset0\fprq1{\*\panose 02070309020205020404}Simplified Arabic Fixed;}{\f259\fbidi \fnil\fcharset0\fprq2{\*\panose 02000000000000000000}Sakkal Majalla;}
{\f260\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Traditional Arabic;}{\f261\fbidi \fnil\fcharset177\fprq2{\*\panose 02010803020104030203}Aharoni;}{\f262\fbidi \fswiss\fcharset177\fprq2{\*\panose 020e0502060401010101}David;}
{\f263\fbidi \fswiss\fcharset177\fprq2{\*\panose 020e0503060101010101}FrankRuehl;}{\f264\fbidi \fnil\fcharset177\fprq2{\*\panose 02010502060101010101}Levenim MT;}{\f265\fbidi \fswiss\fcharset177\fprq2{\*\panose 020b0502050101010101}Miriam;}
{\f266\fbidi \fmodern\fcharset177\fprq1{\*\panose 020b0509050101010101}Miriam Fixed;}{\f267\fbidi \fswiss\fcharset177\fprq2{\*\panose 020e0502050101010101}Narkisim;}{\f268\fbidi \fmodern\fcharset177\fprq1{\*\panose 02030509050101010101}Rod;}
{\f269\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609060101010101}FangSong;}{\f270\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609060101010101}@FangSong;}{\f271\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609060101010101}KaiTi;}
{\f272\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609060101010101}@KaiTi;}{\f273\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}AngsanaUPC;}{\f274\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Browallia New;}
{\f275\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}BrowalliaUPC;}{\f276\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0304020202020204}CordiaUPC;}{\f277\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}DilleniaUPC;}
{\f278\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}EucrosiaUPC;}{\f279\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}FreesiaUPC;}{\f280\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}IrisUPC;}
{\f281\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}JasmineUPC;}{\f282\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}KodchiangUPC;}{\f283\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}LilyUPC;}
{\f284\fbidi \fscript\fcharset136\fprq1{\*\panose 03000509000000000000}DFKai-SB;}{\f285\fbidi \fscript\fcharset136\fprq1{\*\panose 03000509000000000000}@DFKai-SB;}{\f286\fbidi \fswiss\fcharset0\fprq2{\*\panose 020e0502030303020204}Candara;}
{\f287\fbidi \fmodern\fcharset0\fprq1{\*\panose 020b0609020204030204}Consolas;}{\f288\fbidi \froman\fcharset0\fprq2{\*\panose 02030602050306030303}Constantia;}{\f289\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0503020204020204}Corbel;}
{\f290\fbidi \fdecor\fcharset0\fprq2{\*\panose 04040605051002020d02}Gabriola;}{\f291\fbidi \fnil\fcharset0\fprq2{\*\panose 02000600000000000000}Segoe Print;}{\f292\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0604020202020204}@Arial Unicode MS;}
{\f293\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Gadugi;}{\f294\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Leelawadee;}{\f295\fbidi \fswiss\fcharset136\fprq2{\*\panose 020b0604030504040204}Microsoft JhengHei UI;}
{\f296\fbidi \fswiss\fcharset136\fprq2{\*\panose 020b0604030504040204}@Microsoft JhengHei UI;}{\f297\fbidi \fnil\fcharset0\fprq2{\*\panose 02000000000000000000}Microsoft Uighur;}
{\f298\fbidi \fswiss\fcharset134\fprq2{\*\panose 020b0503020204020204}Microsoft YaHei UI;}{\f299\fbidi \fswiss\fcharset134\fprq2{\*\panose 020b0503020204020204}@Microsoft YaHei UI;}
{\f300\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0402040204020203}Segoe UI Semilight;}{\f301\fbidi \fnil\fcharset2\fprq2{\*\panose 05010101010101010101}Bookshelf Symbol 7;}
{\f302\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604030504040204}MS Reference Sans Serif;}{\f303\fbidi \fnil\fcharset2\fprq2{\*\panose 05000500000000000000}MS Reference Specialty;}
{\f304\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0603020201020101}Euro Sign;}{\f305\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Nirmala UI;}{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fhimajor\f31502\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0302020204030204}Calibri Light;}
{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}
{\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f306\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\f307\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\f309\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\f310\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\f311\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\f312\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\f313\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\f314\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\f316\fbidi \fswiss\fcharset238\fprq2 Arial CE;}{\f317\fbidi \fswiss\fcharset204\fprq2 Arial Cyr;}
{\f319\fbidi \fswiss\fcharset161\fprq2 Arial Greek;}{\f320\fbidi \fswiss\fcharset162\fprq2 Arial Tur;}{\f321\fbidi \fswiss\fcharset177\fprq2 Arial (Hebrew);}{\f322\fbidi \fswiss\fcharset178\fprq2 Arial (Arabic);}
{\f323\fbidi \fswiss\fcharset186\fprq2 Arial Baltic;}{\f324\fbidi \fswiss\fcharset163\fprq2 Arial (Vietnamese);}{\f326\fbidi \fmodern\fcharset238\fprq1 Courier New CE;}{\f327\fbidi \fmodern\fcharset204\fprq1 Courier New Cyr;}
{\f329\fbidi \fmodern\fcharset161\fprq1 Courier New Greek;}{\f330\fbidi \fmodern\fcharset162\fprq1 Courier New Tur;}{\f331\fbidi \fmodern\fcharset177\fprq1 Courier New (Hebrew);}{\f332\fbidi \fmodern\fcharset178\fprq1 Courier New (Arabic);}
{\f333\fbidi \fmodern\fcharset186\fprq1 Courier New Baltic;}{\f334\fbidi \fmodern\fcharset163\fprq1 Courier New (Vietnamese);}{\f346\fbidi \fswiss\fcharset238\fprq2 Helvetica CE;}{\f347\fbidi \fswiss\fcharset204\fprq2 Helvetica Cyr;}
{\f349\fbidi \fswiss\fcharset161\fprq2 Helvetica Greek;}{\f350\fbidi \fswiss\fcharset162\fprq2 Helvetica Tur;}{\f351\fbidi \fswiss\fcharset177\fprq2 Helvetica (Hebrew);}{\f352\fbidi \fswiss\fcharset178\fprq2 Helvetica (Arabic);}
{\f353\fbidi \fswiss\fcharset186\fprq2 Helvetica Baltic;}{\f354\fbidi \fswiss\fcharset163\fprq2 Helvetica (Vietnamese);}{\f418\fbidi \fmodern\fcharset0\fprq1 MS Mincho Western{\*\falt ?l?r ??\'81\'66c};}
{\f416\fbidi \fmodern\fcharset238\fprq1 MS Mincho CE{\*\falt ?l?r ??\'81\'66c};}{\f417\fbidi \fmodern\fcharset204\fprq1 MS Mincho Cyr{\*\falt ?l?r ??\'81\'66c};}{\f419\fbidi \fmodern\fcharset161\fprq1 MS Mincho Greek{\*\falt ?l?r ??\'81\'66c};}
{\f420\fbidi \fmodern\fcharset162\fprq1 MS Mincho Tur{\*\falt ?l?r ??\'81\'66c};}{\f423\fbidi \fmodern\fcharset186\fprq1 MS Mincho Baltic{\*\falt ?l?r ??\'81\'66c};}{\f428\fbidi \froman\fcharset0\fprq2 Batang Western{\*\falt \'a9\'f6UAA};}
{\f426\fbidi \froman\fcharset238\fprq2 Batang CE{\*\falt \'a9\'f6UAA};}{\f427\fbidi \froman\fcharset204\fprq2 Batang Cyr{\*\falt \'a9\'f6UAA};}{\f429\fbidi \froman\fcharset161\fprq2 Batang Greek{\*\falt \'a9\'f6UAA};}
{\f430\fbidi \froman\fcharset162\fprq2 Batang Tur{\*\falt \'a9\'f6UAA};}{\f433\fbidi \froman\fcharset186\fprq2 Batang Baltic{\*\falt \'a9\'f6UAA};}{\f438\fbidi \fnil\fcharset0\fprq2 SimSun Western{\*\falt ??\'a8\'ac?};}
{\f448\fbidi \froman\fcharset0\fprq2 PMingLiU Western{\*\falt \'a1\'50s2OcuAe};}{\f458\fbidi \fmodern\fcharset0\fprq1 MS Gothic Western{\*\falt ?l?r ?S?V?b?N};}{\f456\fbidi \fmodern\fcharset238\fprq1 MS Gothic CE{\*\falt ?l?r ?S?V?b?N};}
{\f457\fbidi \fmodern\fcharset204\fprq1 MS Gothic Cyr{\*\falt ?l?r ?S?V?b?N};}{\f459\fbidi \fmodern\fcharset161\fprq1 MS Gothic Greek{\*\falt ?l?r ?S?V?b?N};}{\f460\fbidi \fmodern\fcharset162\fprq1 MS Gothic Tur{\*\falt ?l?r ?S?V?b?N};}
{\f463\fbidi \fmodern\fcharset186\fprq1 MS Gothic Baltic{\*\falt ?l?r ?S?V?b?N};}{\f468\fbidi \fswiss\fcharset0\fprq2 Dotum Western{\*\falt \'a5\'ec\'a2\'ac\'a2\'afo};}{\f466\fbidi \fswiss\fcharset238\fprq2 Dotum CE{\*\falt \'a5\'ec\'a2\'ac\'a2\'afo};}
{\f467\fbidi \fswiss\fcharset204\fprq2 Dotum Cyr{\*\falt \'a5\'ec\'a2\'ac\'a2\'afo};}{\f469\fbidi \fswiss\fcharset161\fprq2 Dotum Greek{\*\falt \'a5\'ec\'a2\'ac\'a2\'afo};}
{\f470\fbidi \fswiss\fcharset162\fprq2 Dotum Tur{\*\falt \'a5\'ec\'a2\'ac\'a2\'afo};}{\f473\fbidi \fswiss\fcharset186\fprq2 Dotum Baltic{\*\falt \'a5\'ec\'a2\'ac\'a2\'afo};}{\f478\fbidi \fmodern\fcharset0\fprq1 SimHei Western{\*\falt o\'a8\'b2\'a8\'ac?};}
{\f488\fbidi \fmodern\fcharset0\fprq1 MingLiU Western{\*\falt 2OcuAe};}{\f508\fbidi \fswiss\fcharset0\fprq2 Gulim Western{\*\falt \'a1\'be\'a8\'f9\'a2\'ac\'a9\'f7};}
{\f506\fbidi \fswiss\fcharset238\fprq2 Gulim CE{\*\falt \'a1\'be\'a8\'f9\'a2\'ac\'a9\'f7};}{\f507\fbidi \fswiss\fcharset204\fprq2 Gulim Cyr{\*\falt \'a1\'be\'a8\'f9\'a2\'ac\'a9\'f7};}
{\f509\fbidi \fswiss\fcharset161\fprq2 Gulim Greek{\*\falt \'a1\'be\'a8\'f9\'a2\'ac\'a9\'f7};}{\f510\fbidi \fswiss\fcharset162\fprq2 Gulim Tur{\*\falt \'a1\'be\'a8\'f9\'a2\'ac\'a9\'f7};}
{\f513\fbidi \fswiss\fcharset186\fprq2 Gulim Baltic{\*\falt \'a1\'be\'a8\'f9\'a2\'ac\'a9\'f7};}{\f516\fbidi \froman\fcharset238\fprq2 Century CE;}{\f517\fbidi \froman\fcharset204\fprq2 Century Cyr;}{\f519\fbidi \froman\fcharset161\fprq2 Century Greek;}
{\f520\fbidi \froman\fcharset162\fprq2 Century Tur;}{\f523\fbidi \froman\fcharset186\fprq2 Century Baltic;}{\f535\fbidi \froman\fcharset222\fprq2 Angsana New (Thai);}{\f545\fbidi \fswiss\fcharset222\fprq2 Cordia New (Thai);}
{\f566\fbidi \froman\fcharset238\fprq2 Sylfaen CE;}{\f567\fbidi \froman\fcharset204\fprq2 Sylfaen Cyr;}{\f569\fbidi \froman\fcharset161\fprq2 Sylfaen Greek;}{\f570\fbidi \froman\fcharset162\fprq2 Sylfaen Tur;}
{\f573\fbidi \froman\fcharset186\fprq2 Sylfaen Baltic;}{\f646\fbidi \froman\fcharset238\fprq2 Cambria Math CE;}{\f647\fbidi \froman\fcharset204\fprq2 Cambria Math Cyr;}{\f649\fbidi \froman\fcharset161\fprq2 Cambria Math Greek;}
{\f650\fbidi \froman\fcharset162\fprq2 Cambria Math Tur;}{\f653\fbidi \froman\fcharset186\fprq2 Cambria Math Baltic;}{\f654\fbidi \froman\fcharset163\fprq2 Cambria Math (Vietnamese);}{\f658\fbidi \fswiss\fcharset0\fprq2 Arial Unicode MS Western;}
{\f656\fbidi \fswiss\fcharset238\fprq2 Arial Unicode MS CE;}{\f657\fbidi \fswiss\fcharset204\fprq2 Arial Unicode MS Cyr;}{\f659\fbidi \fswiss\fcharset161\fprq2 Arial Unicode MS Greek;}{\f660\fbidi \fswiss\fcharset162\fprq2 Arial Unicode MS Tur;}
{\f661\fbidi \fswiss\fcharset177\fprq2 Arial Unicode MS (Hebrew);}{\f662\fbidi \fswiss\fcharset178\fprq2 Arial Unicode MS (Arabic);}{\f663\fbidi \fswiss\fcharset186\fprq2 Arial Unicode MS Baltic;}
{\f664\fbidi \fswiss\fcharset163\fprq2 Arial Unicode MS (Vietnamese);}{\f665\fbidi \fswiss\fcharset222\fprq2 Arial Unicode MS (Thai);}{\f666\fbidi \fswiss\fcharset238\fprq2 Calibri Light CE;}{\f667\fbidi \fswiss\fcharset204\fprq2 Calibri Light Cyr;}
{\f669\fbidi \fswiss\fcharset161\fprq2 Calibri Light Greek;}{\f670\fbidi \fswiss\fcharset162\fprq2 Calibri Light Tur;}{\f673\fbidi \fswiss\fcharset186\fprq2 Calibri Light Baltic;}{\f674\fbidi \fswiss\fcharset163\fprq2 Calibri Light (Vietnamese);}
{\f676\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\f677\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}{\f679\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\f680\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}
{\f683\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}{\f684\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\f686\fbidi \froman\fcharset238\fprq2 Cambria CE;}{\f687\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}
{\f689\fbidi \froman\fcharset161\fprq2 Cambria Greek;}{\f690\fbidi \froman\fcharset162\fprq2 Cambria Tur;}{\f693\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}{\f694\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}
{\f696\fbidi \fswiss\fcharset238\fprq2 Segoe UI CE;}{\f697\fbidi \fswiss\fcharset204\fprq2 Segoe UI Cyr;}{\f699\fbidi \fswiss\fcharset161\fprq2 Segoe UI Greek;}{\f700\fbidi \fswiss\fcharset162\fprq2 Segoe UI Tur;}
{\f702\fbidi \fswiss\fcharset178\fprq2 Segoe UI (Arabic);}{\f703\fbidi \fswiss\fcharset186\fprq2 Segoe UI Baltic;}{\f704\fbidi \fswiss\fcharset163\fprq2 Segoe UI (Vietnamese);}{\f716\fbidi \fswiss\fcharset238\fprq2 Tahoma CE;}
{\f717\fbidi \fswiss\fcharset204\fprq2 Tahoma Cyr;}{\f719\fbidi \fswiss\fcharset161\fprq2 Tahoma Greek;}{\f720\fbidi \fswiss\fcharset162\fprq2 Tahoma Tur;}{\f721\fbidi \fswiss\fcharset177\fprq2 Tahoma (Hebrew);}
{\f722\fbidi \fswiss\fcharset178\fprq2 Tahoma (Arabic);}{\f723\fbidi \fswiss\fcharset186\fprq2 Tahoma Baltic;}{\f724\fbidi \fswiss\fcharset163\fprq2 Tahoma (Vietnamese);}{\f725\fbidi \fswiss\fcharset222\fprq2 Tahoma (Thai);}
{\f736\fbidi \froman\fcharset238\fprq2 Century Schoolbook CE;}{\f737\fbidi \froman\fcharset204\fprq2 Century Schoolbook Cyr;}{\f739\fbidi \froman\fcharset161\fprq2 Century Schoolbook Greek;}{\f740\fbidi \froman\fcharset162\fprq2 Century Schoolbook Tur;}
{\f743\fbidi \froman\fcharset186\fprq2 Century Schoolbook Baltic;}{\f756\fbidi \fmodern\fcharset238\fprq1 Lucida Console CE;}{\f757\fbidi \fmodern\fcharset204\fprq1 Lucida Console Cyr;}{\f759\fbidi \fmodern\fcharset161\fprq1 Lucida Console Greek;}
{\f760\fbidi \fmodern\fcharset162\fprq1 Lucida Console Tur;}{\f766\fbidi \fswiss\fcharset238\fprq2 Lucida Sans Unicode CE;}{\f767\fbidi \fswiss\fcharset204\fprq2 Lucida Sans Unicode Cyr;}{\f769\fbidi \fswiss\fcharset161\fprq2 Lucida Sans Unicode Greek;}
{\f770\fbidi \fswiss\fcharset162\fprq2 Lucida Sans Unicode Tur;}{\f771\fbidi \fswiss\fcharset177\fprq2 Lucida Sans Unicode (Hebrew);}{\f773\fbidi \fswiss\fcharset186\fprq2 Lucida Sans Unicode Baltic;}{\f776\fbidi \fswiss\fcharset238\fprq2 Verdana CE;}
{\f777\fbidi \fswiss\fcharset204\fprq2 Verdana Cyr;}{\f779\fbidi \fswiss\fcharset161\fprq2 Verdana Greek;}{\f780\fbidi \fswiss\fcharset162\fprq2 Verdana Tur;}{\f783\fbidi \fswiss\fcharset186\fprq2 Verdana Baltic;}
{\f784\fbidi \fswiss\fcharset163\fprq2 Verdana (Vietnamese);}{\f786\fbidi \fswiss\fcharset238\fprq2 Arial Black CE;}{\f787\fbidi \fswiss\fcharset204\fprq2 Arial Black Cyr;}{\f789\fbidi \fswiss\fcharset161\fprq2 Arial Black Greek;}
{\f790\fbidi \fswiss\fcharset162\fprq2 Arial Black Tur;}{\f793\fbidi \fswiss\fcharset186\fprq2 Arial Black Baltic;}{\f796\fbidi \fscript\fcharset238\fprq2 Comic Sans MS CE;}{\f797\fbidi \fscript\fcharset204\fprq2 Comic Sans MS Cyr;}
{\f799\fbidi \fscript\fcharset161\fprq2 Comic Sans MS Greek;}{\f800\fbidi \fscript\fcharset162\fprq2 Comic Sans MS Tur;}{\f803\fbidi \fscript\fcharset186\fprq2 Comic Sans MS Baltic;}{\f806\fbidi \fswiss\fcharset238\fprq2 Impact CE;}
{\f807\fbidi \fswiss\fcharset204\fprq2 Impact Cyr;}{\f809\fbidi \fswiss\fcharset161\fprq2 Impact Greek;}{\f810\fbidi \fswiss\fcharset162\fprq2 Impact Tur;}{\f813\fbidi \fswiss\fcharset186\fprq2 Impact Baltic;}
{\f816\fbidi \froman\fcharset238\fprq2 Georgia CE;}{\f817\fbidi \froman\fcharset204\fprq2 Georgia Cyr;}{\f819\fbidi \froman\fcharset161\fprq2 Georgia Greek;}{\f820\fbidi \froman\fcharset162\fprq2 Georgia Tur;}
{\f823\fbidi \froman\fcharset186\fprq2 Georgia Baltic;}{\f826\fbidi \fswiss\fcharset238\fprq2 Franklin Gothic Medium CE;}{\f827\fbidi \fswiss\fcharset204\fprq2 Franklin Gothic Medium Cyr;}
{\f829\fbidi \fswiss\fcharset161\fprq2 Franklin Gothic Medium Greek;}{\f830\fbidi \fswiss\fcharset162\fprq2 Franklin Gothic Medium Tur;}{\f833\fbidi \fswiss\fcharset186\fprq2 Franklin Gothic Medium Baltic;}
{\f836\fbidi \froman\fcharset238\fprq2 Palatino Linotype CE;}{\f837\fbidi \froman\fcharset204\fprq2 Palatino Linotype Cyr;}{\f839\fbidi \froman\fcharset161\fprq2 Palatino Linotype Greek;}{\f840\fbidi \froman\fcharset162\fprq2 Palatino Linotype Tur;}
{\f843\fbidi \froman\fcharset186\fprq2 Palatino Linotype Baltic;}{\f844\fbidi \froman\fcharset163\fprq2 Palatino Linotype (Vietnamese);}{\f846\fbidi \fswiss\fcharset238\fprq2 Trebuchet MS CE;}{\f847\fbidi \fswiss\fcharset204\fprq2 Trebuchet MS Cyr;}
{\f849\fbidi \fswiss\fcharset161\fprq2 Trebuchet MS Greek;}{\f850\fbidi \fswiss\fcharset162\fprq2 Trebuchet MS Tur;}{\f853\fbidi \fswiss\fcharset186\fprq2 Trebuchet MS Baltic;}{\f876\fbidi \fswiss\fcharset238\fprq2 Microsoft Sans Serif CE;}
{\f877\fbidi \fswiss\fcharset204\fprq2 Microsoft Sans Serif Cyr;}{\f879\fbidi \fswiss\fcharset161\fprq2 Microsoft Sans Serif Greek;}{\f880\fbidi \fswiss\fcharset162\fprq2 Microsoft Sans Serif Tur;}
{\f881\fbidi \fswiss\fcharset177\fprq2 Microsoft Sans Serif (Hebrew);}{\f882\fbidi \fswiss\fcharset178\fprq2 Microsoft Sans Serif (Arabic);}{\f883\fbidi \fswiss\fcharset186\fprq2 Microsoft Sans Serif Baltic;}
{\f884\fbidi \fswiss\fcharset163\fprq2 Microsoft Sans Serif (Vietnamese);}{\f885\fbidi \fswiss\fcharset222\fprq2 Microsoft Sans Serif (Thai);}{\f886\fbidi \fswiss\fcharset238\fprq2 Arial Narrow CE;}{\f887\fbidi \fswiss\fcharset204\fprq2 Arial Narrow Cyr;}
{\f889\fbidi \fswiss\fcharset161\fprq2 Arial Narrow Greek;}{\f890\fbidi \fswiss\fcharset162\fprq2 Arial Narrow Tur;}{\f893\fbidi \fswiss\fcharset186\fprq2 Arial Narrow Baltic;}{\f896\fbidi \froman\fcharset238\fprq2 Book Antiqua CE;}
{\f897\fbidi \froman\fcharset204\fprq2 Book Antiqua Cyr;}{\f899\fbidi \froman\fcharset161\fprq2 Book Antiqua Greek;}{\f900\fbidi \froman\fcharset162\fprq2 Book Antiqua Tur;}{\f903\fbidi \froman\fcharset186\fprq2 Book Antiqua Baltic;}
{\f906\fbidi \froman\fcharset238\fprq2 Bookman Old Style CE;}{\f907\fbidi \froman\fcharset204\fprq2 Bookman Old Style Cyr;}{\f909\fbidi \froman\fcharset161\fprq2 Bookman Old Style Greek;}{\f910\fbidi \froman\fcharset162\fprq2 Bookman Old Style Tur;}
{\f913\fbidi \froman\fcharset186\fprq2 Bookman Old Style Baltic;}{\f916\fbidi \fswiss\fcharset238\fprq2 Century Gothic CE;}{\f917\fbidi \fswiss\fcharset204\fprq2 Century Gothic Cyr;}{\f919\fbidi \fswiss\fcharset161\fprq2 Century Gothic Greek;}
{\f920\fbidi \fswiss\fcharset162\fprq2 Century Gothic Tur;}{\f923\fbidi \fswiss\fcharset186\fprq2 Century Gothic Baltic;}{\f926\fbidi \froman\fcharset238\fprq2 Garamond CE;}{\f927\fbidi \froman\fcharset204\fprq2 Garamond Cyr;}
{\f929\fbidi \froman\fcharset161\fprq2 Garamond Greek;}{\f930\fbidi \froman\fcharset162\fprq2 Garamond Tur;}{\f933\fbidi \froman\fcharset186\fprq2 Garamond Baltic;}{\f936\fbidi \fswiss\fcharset238\fprq2 Haettenschweiler CE;}
{\f937\fbidi \fswiss\fcharset204\fprq2 Haettenschweiler Cyr;}{\f939\fbidi \fswiss\fcharset161\fprq2 Haettenschweiler Greek;}{\f940\fbidi \fswiss\fcharset162\fprq2 Haettenschweiler Tur;}{\f943\fbidi \fswiss\fcharset186\fprq2 Haettenschweiler Baltic;}
{\f956\fbidi \fscript\fcharset238\fprq2 Monotype Corsiva CE;}{\f957\fbidi \fscript\fcharset204\fprq2 Monotype Corsiva Cyr;}{\f959\fbidi \fscript\fcharset161\fprq2 Monotype Corsiva Greek;}{\f960\fbidi \fscript\fcharset162\fprq2 Monotype Corsiva Tur;}
{\f963\fbidi \fscript\fcharset186\fprq2 Monotype Corsiva Baltic;}{\f1090\fbidi \froman\fcharset162\fprq2 Bodoni MT Poster Compressed Tur;}{\f1336\fbidi \fswiss\fcharset238\fprq2 Franklin Gothic Book CE;}
{\f1337\fbidi \fswiss\fcharset204\fprq2 Franklin Gothic Book Cyr;}{\f1339\fbidi \fswiss\fcharset161\fprq2 Franklin Gothic Book Greek;}{\f1340\fbidi \fswiss\fcharset162\fprq2 Franklin Gothic Book Tur;}
{\f1343\fbidi \fswiss\fcharset186\fprq2 Franklin Gothic Book Baltic;}{\f1346\fbidi \fswiss\fcharset238\fprq2 Franklin Gothic Demi CE;}{\f1347\fbidi \fswiss\fcharset204\fprq2 Franklin Gothic Demi Cyr;}
{\f1349\fbidi \fswiss\fcharset161\fprq2 Franklin Gothic Demi Greek;}{\f1350\fbidi \fswiss\fcharset162\fprq2 Franklin Gothic Demi Tur;}{\f1353\fbidi \fswiss\fcharset186\fprq2 Franklin Gothic Demi Baltic;}
{\f1356\fbidi \fswiss\fcharset238\fprq2 Franklin Gothic Demi Cond CE;}{\f1357\fbidi \fswiss\fcharset204\fprq2 Franklin Gothic Demi Cond Cyr;}{\f1359\fbidi \fswiss\fcharset161\fprq2 Franklin Gothic Demi Cond Greek;}
{\f1360\fbidi \fswiss\fcharset162\fprq2 Franklin Gothic Demi Cond Tur;}{\f1363\fbidi \fswiss\fcharset186\fprq2 Franklin Gothic Demi Cond Baltic;}{\f1366\fbidi \fswiss\fcharset238\fprq2 Franklin Gothic Heavy CE;}
{\f1367\fbidi \fswiss\fcharset204\fprq2 Franklin Gothic Heavy Cyr;}{\f1369\fbidi \fswiss\fcharset161\fprq2 Franklin Gothic Heavy Greek;}{\f1370\fbidi \fswiss\fcharset162\fprq2 Franklin Gothic Heavy Tur;}
{\f1373\fbidi \fswiss\fcharset186\fprq2 Franklin Gothic Heavy Baltic;}{\f1376\fbidi \fswiss\fcharset238\fprq2 Franklin Gothic Medium Cond CE;}{\f1377\fbidi \fswiss\fcharset204\fprq2 Franklin Gothic Medium Cond Cyr;}
{\f1379\fbidi \fswiss\fcharset161\fprq2 Franklin Gothic Medium Cond Greek;}{\f1380\fbidi \fswiss\fcharset162\fprq2 Franklin Gothic Medium Cond Tur;}{\f1383\fbidi \fswiss\fcharset186\fprq2 Franklin Gothic Medium Cond Baltic;}
{\f1416\fbidi \fswiss\fcharset238\fprq2 Gill Sans MT Ext Condensed Bold CE;}{\f1426\fbidi \fswiss\fcharset238\fprq2 Gill Sans MT CE;}{\f1436\fbidi \fswiss\fcharset238\fprq2 Gill Sans MT Condensed CE;}
{\f1446\fbidi \fswiss\fcharset238\fprq2 Gill Sans Ultra Bold CE;}{\f1456\fbidi \fswiss\fcharset238\fprq2 Gill Sans Ultra Bold Condensed CE;}{\f1666\fbidi \fscript\fcharset238\fprq2 Mistral CE;}{\f1667\fbidi \fscript\fcharset204\fprq2 Mistral Cyr;}
{\f1669\fbidi \fscript\fcharset161\fprq2 Mistral Greek;}{\f1670\fbidi \fscript\fcharset162\fprq2 Mistral Tur;}{\f1673\fbidi \fscript\fcharset186\fprq2 Mistral Baltic;}{\f1916\fbidi \fswiss\fcharset238\fprq2 Tw Cen MT CE;}
{\f1926\fbidi \fswiss\fcharset238\fprq2 Tw Cen MT Condensed CE;}{\f1996\fbidi \fswiss\fcharset238\fprq2 Tw Cen MT Condensed Extra Bold CE;}{\f2026\fbidi \fnil\fcharset238\fprq2 ZWAdobeF CE;}{\f2027\fbidi \fnil\fcharset204\fprq2 ZWAdobeF Cyr;}
{\f2029\fbidi \fnil\fcharset161\fprq2 ZWAdobeF Greek;}{\f2030\fbidi \fnil\fcharset162\fprq2 ZWAdobeF Tur;}{\f2031\fbidi \fnil\fcharset177\fprq2 ZWAdobeF (Hebrew);}{\f2032\fbidi \fnil\fcharset178\fprq2 ZWAdobeF (Arabic);}
{\f2033\fbidi \fnil\fcharset186\fprq2 ZWAdobeF Baltic;}{\f2034\fbidi \fnil\fcharset163\fprq2 ZWAdobeF (Vietnamese);}{\f2038\fbidi \fmodern\fcharset0\fprq1 @MS Mincho Western;}{\f2036\fbidi \fmodern\fcharset238\fprq1 @MS Mincho CE;}
{\f2037\fbidi \fmodern\fcharset204\fprq1 @MS Mincho Cyr;}{\f2039\fbidi \fmodern\fcharset161\fprq1 @MS Mincho Greek;}{\f2040\fbidi \fmodern\fcharset162\fprq1 @MS Mincho Tur;}{\f2043\fbidi \fmodern\fcharset186\fprq1 @MS Mincho Baltic;}
{\f2048\fbidi \froman\fcharset0\fprq2 MS PMincho Western;}{\f2046\fbidi \froman\fcharset238\fprq2 MS PMincho CE;}{\f2047\fbidi \froman\fcharset204\fprq2 MS PMincho Cyr;}{\f2049\fbidi \froman\fcharset161\fprq2 MS PMincho Greek;}
{\f2050\fbidi \froman\fcharset162\fprq2 MS PMincho Tur;}{\f2053\fbidi \froman\fcharset186\fprq2 MS PMincho Baltic;}{\f2058\fbidi \froman\fcharset0\fprq2 @MS PMincho Western;}{\f2056\fbidi \froman\fcharset238\fprq2 @MS PMincho CE;}
{\f2057\fbidi \froman\fcharset204\fprq2 @MS PMincho Cyr;}{\f2059\fbidi \froman\fcharset161\fprq2 @MS PMincho Greek;}{\f2060\fbidi \froman\fcharset162\fprq2 @MS PMincho Tur;}{\f2063\fbidi \froman\fcharset186\fprq2 @MS PMincho Baltic;}
{\f2068\fbidi \fmodern\fcharset0\fprq1 @MS Gothic Western;}{\f2066\fbidi \fmodern\fcharset238\fprq1 @MS Gothic CE;}{\f2067\fbidi \fmodern\fcharset204\fprq1 @MS Gothic Cyr;}{\f2069\fbidi \fmodern\fcharset161\fprq1 @MS Gothic Greek;}
{\f2070\fbidi \fmodern\fcharset162\fprq1 @MS Gothic Tur;}{\f2073\fbidi \fmodern\fcharset186\fprq1 @MS Gothic Baltic;}{\f2078\fbidi \fswiss\fcharset0\fprq2 MS PGothic Western;}{\f2076\fbidi \fswiss\fcharset238\fprq2 MS PGothic CE;}
{\f2077\fbidi \fswiss\fcharset204\fprq2 MS PGothic Cyr;}{\f2079\fbidi \fswiss\fcharset161\fprq2 MS PGothic Greek;}{\f2080\fbidi \fswiss\fcharset162\fprq2 MS PGothic Tur;}{\f2083\fbidi \fswiss\fcharset186\fprq2 MS PGothic Baltic;}
{\f2088\fbidi \fswiss\fcharset0\fprq2 @MS PGothic Western;}{\f2086\fbidi \fswiss\fcharset238\fprq2 @MS PGothic CE;}{\f2087\fbidi \fswiss\fcharset204\fprq2 @MS PGothic Cyr;}{\f2089\fbidi \fswiss\fcharset161\fprq2 @MS PGothic Greek;}
{\f2090\fbidi \fswiss\fcharset162\fprq2 @MS PGothic Tur;}{\f2093\fbidi \fswiss\fcharset186\fprq2 @MS PGothic Baltic;}{\f2098\fbidi \fswiss\fcharset0\fprq2 MS UI Gothic Western;}{\f2096\fbidi \fswiss\fcharset238\fprq2 MS UI Gothic CE;}
{\f2097\fbidi \fswiss\fcharset204\fprq2 MS UI Gothic Cyr;}{\f2099\fbidi \fswiss\fcharset161\fprq2 MS UI Gothic Greek;}{\f2100\fbidi \fswiss\fcharset162\fprq2 MS UI Gothic Tur;}{\f2103\fbidi \fswiss\fcharset186\fprq2 MS UI Gothic Baltic;}
{\f2108\fbidi \fswiss\fcharset0\fprq2 @MS UI Gothic Western;}{\f2106\fbidi \fswiss\fcharset238\fprq2 @MS UI Gothic CE;}{\f2107\fbidi \fswiss\fcharset204\fprq2 @MS UI Gothic Cyr;}{\f2109\fbidi \fswiss\fcharset161\fprq2 @MS UI Gothic Greek;}
{\f2110\fbidi \fswiss\fcharset162\fprq2 @MS UI Gothic Tur;}{\f2113\fbidi \fswiss\fcharset186\fprq2 @MS UI Gothic Baltic;}{\f2118\fbidi \fswiss\fcharset0\fprq2 @Gulim Western;}{\f2116\fbidi \fswiss\fcharset238\fprq2 @Gulim CE;}
{\f2117\fbidi \fswiss\fcharset204\fprq2 @Gulim Cyr;}{\f2119\fbidi \fswiss\fcharset161\fprq2 @Gulim Greek;}{\f2120\fbidi \fswiss\fcharset162\fprq2 @Gulim Tur;}{\f2123\fbidi \fswiss\fcharset186\fprq2 @Gulim Baltic;}
{\f2128\fbidi \fmodern\fcharset0\fprq1 GulimChe Western;}{\f2126\fbidi \fmodern\fcharset238\fprq1 GulimChe CE;}{\f2127\fbidi \fmodern\fcharset204\fprq1 GulimChe Cyr;}{\f2129\fbidi \fmodern\fcharset161\fprq1 GulimChe Greek;}
{\f2130\fbidi \fmodern\fcharset162\fprq1 GulimChe Tur;}{\f2133\fbidi \fmodern\fcharset186\fprq1 GulimChe Baltic;}{\f2138\fbidi \fmodern\fcharset0\fprq1 @GulimChe Western;}{\f2136\fbidi \fmodern\fcharset238\fprq1 @GulimChe CE;}
{\f2137\fbidi \fmodern\fcharset204\fprq1 @GulimChe Cyr;}{\f2139\fbidi \fmodern\fcharset161\fprq1 @GulimChe Greek;}{\f2140\fbidi \fmodern\fcharset162\fprq1 @GulimChe Tur;}{\f2143\fbidi \fmodern\fcharset186\fprq1 @GulimChe Baltic;}
{\f2148\fbidi \fswiss\fcharset0\fprq2 @Dotum Western;}{\f2146\fbidi \fswiss\fcharset238\fprq2 @Dotum CE;}{\f2147\fbidi \fswiss\fcharset204\fprq2 @Dotum Cyr;}{\f2149\fbidi \fswiss\fcharset161\fprq2 @Dotum Greek;}
{\f2150\fbidi \fswiss\fcharset162\fprq2 @Dotum Tur;}{\f2153\fbidi \fswiss\fcharset186\fprq2 @Dotum Baltic;}{\f2158\fbidi \fmodern\fcharset0\fprq1 DotumChe Western;}{\f2156\fbidi \fmodern\fcharset238\fprq1 DotumChe CE;}
{\f2157\fbidi \fmodern\fcharset204\fprq1 DotumChe Cyr;}{\f2159\fbidi \fmodern\fcharset161\fprq1 DotumChe Greek;}{\f2160\fbidi \fmodern\fcharset162\fprq1 DotumChe Tur;}{\f2163\fbidi \fmodern\fcharset186\fprq1 DotumChe Baltic;}
{\f2168\fbidi \fmodern\fcharset0\fprq1 @DotumChe Western;}{\f2166\fbidi \fmodern\fcharset238\fprq1 @DotumChe CE;}{\f2167\fbidi \fmodern\fcharset204\fprq1 @DotumChe Cyr;}{\f2169\fbidi \fmodern\fcharset161\fprq1 @DotumChe Greek;}
{\f2170\fbidi \fmodern\fcharset162\fprq1 @DotumChe Tur;}{\f2173\fbidi \fmodern\fcharset186\fprq1 @DotumChe Baltic;}{\f2178\fbidi \froman\fcharset0\fprq2 @Batang Western;}{\f2176\fbidi \froman\fcharset238\fprq2 @Batang CE;}
{\f2177\fbidi \froman\fcharset204\fprq2 @Batang Cyr;}{\f2179\fbidi \froman\fcharset161\fprq2 @Batang Greek;}{\f2180\fbidi \froman\fcharset162\fprq2 @Batang Tur;}{\f2183\fbidi \froman\fcharset186\fprq2 @Batang Baltic;}
{\f2188\fbidi \fmodern\fcharset0\fprq1 BatangChe Western;}{\f2186\fbidi \fmodern\fcharset238\fprq1 BatangChe CE;}{\f2187\fbidi \fmodern\fcharset204\fprq1 BatangChe Cyr;}{\f2189\fbidi \fmodern\fcharset161\fprq1 BatangChe Greek;}
{\f2190\fbidi \fmodern\fcharset162\fprq1 BatangChe Tur;}{\f2193\fbidi \fmodern\fcharset186\fprq1 BatangChe Baltic;}{\f2198\fbidi \fmodern\fcharset0\fprq1 @BatangChe Western;}{\f2196\fbidi \fmodern\fcharset238\fprq1 @BatangChe CE;}
{\f2197\fbidi \fmodern\fcharset204\fprq1 @BatangChe Cyr;}{\f2199\fbidi \fmodern\fcharset161\fprq1 @BatangChe Greek;}{\f2200\fbidi \fmodern\fcharset162\fprq1 @BatangChe Tur;}{\f2203\fbidi \fmodern\fcharset186\fprq1 @BatangChe Baltic;}
{\f2208\fbidi \froman\fcharset0\fprq2 Gungsuh Western;}{\f2206\fbidi \froman\fcharset238\fprq2 Gungsuh CE;}{\f2207\fbidi \froman\fcharset204\fprq2 Gungsuh Cyr;}{\f2209\fbidi \froman\fcharset161\fprq2 Gungsuh Greek;}
{\f2210\fbidi \froman\fcharset162\fprq2 Gungsuh Tur;}{\f2213\fbidi \froman\fcharset186\fprq2 Gungsuh Baltic;}{\f2218\fbidi \froman\fcharset0\fprq2 @Gungsuh Western;}{\f2216\fbidi \froman\fcharset238\fprq2 @Gungsuh CE;}
{\f2217\fbidi \froman\fcharset204\fprq2 @Gungsuh Cyr;}{\f2219\fbidi \froman\fcharset161\fprq2 @Gungsuh Greek;}{\f2220\fbidi \froman\fcharset162\fprq2 @Gungsuh Tur;}{\f2223\fbidi \froman\fcharset186\fprq2 @Gungsuh Baltic;}
{\f2228\fbidi \fmodern\fcharset0\fprq1 GungsuhChe Western;}{\f2226\fbidi \fmodern\fcharset238\fprq1 GungsuhChe CE;}{\f2227\fbidi \fmodern\fcharset204\fprq1 GungsuhChe Cyr;}{\f2229\fbidi \fmodern\fcharset161\fprq1 GungsuhChe Greek;}
{\f2230\fbidi \fmodern\fcharset162\fprq1 GungsuhChe Tur;}{\f2233\fbidi \fmodern\fcharset186\fprq1 GungsuhChe Baltic;}{\f2238\fbidi \fmodern\fcharset0\fprq1 @GungsuhChe Western;}{\f2236\fbidi \fmodern\fcharset238\fprq1 @GungsuhChe CE;}
{\f2237\fbidi \fmodern\fcharset204\fprq1 @GungsuhChe Cyr;}{\f2239\fbidi \fmodern\fcharset161\fprq1 @GungsuhChe Greek;}{\f2240\fbidi \fmodern\fcharset162\fprq1 @GungsuhChe Tur;}{\f2243\fbidi \fmodern\fcharset186\fprq1 @GungsuhChe Baltic;}
{\f2248\fbidi \fnil\fcharset0\fprq2 @SimSun Western;}{\f2258\fbidi \fmodern\fcharset0\fprq1 NSimSun Western;}{\f2268\fbidi \fmodern\fcharset0\fprq1 @NSimSun Western;}{\f2278\fbidi \fmodern\fcharset0\fprq1 @SimHei Western;}
{\f2288\fbidi \fmodern\fcharset0\fprq1 @MingLiU Western;}{\f2298\fbidi \froman\fcharset0\fprq2 @PMingLiU Western;}{\f2385\fbidi \fswiss\fcharset222\fprq2 DokChampa (Thai);}{\f2458\fbidi \fswiss\fcharset0\fprq2 Malgun Gothic Western;}
{\f2468\fbidi \fswiss\fcharset0\fprq2 @Malgun Gothic Western;}{\f2478\fbidi \fswiss\fcharset0\fprq2 Meiryo Western;}{\f2476\fbidi \fswiss\fcharset238\fprq2 Meiryo CE;}{\f2477\fbidi \fswiss\fcharset204\fprq2 Meiryo Cyr;}
{\f2479\fbidi \fswiss\fcharset161\fprq2 Meiryo Greek;}{\f2480\fbidi \fswiss\fcharset162\fprq2 Meiryo Tur;}{\f2483\fbidi \fswiss\fcharset186\fprq2 Meiryo Baltic;}{\f2488\fbidi \fswiss\fcharset0\fprq2 @Meiryo Western;}
{\f2486\fbidi \fswiss\fcharset238\fprq2 @Meiryo CE;}{\f2487\fbidi \fswiss\fcharset204\fprq2 @Meiryo Cyr;}{\f2489\fbidi \fswiss\fcharset161\fprq2 @Meiryo Greek;}{\f2490\fbidi \fswiss\fcharset162\fprq2 @Meiryo Tur;}
{\f2493\fbidi \fswiss\fcharset186\fprq2 @Meiryo Baltic;}{\f2498\fbidi \fswiss\fcharset0\fprq2 Meiryo UI Western;}{\f2496\fbidi \fswiss\fcharset238\fprq2 Meiryo UI CE;}{\f2497\fbidi \fswiss\fcharset204\fprq2 Meiryo UI Cyr;}
{\f2499\fbidi \fswiss\fcharset161\fprq2 Meiryo UI Greek;}{\f2500\fbidi \fswiss\fcharset162\fprq2 Meiryo UI Tur;}{\f2503\fbidi \fswiss\fcharset186\fprq2 Meiryo UI Baltic;}{\f2508\fbidi \fswiss\fcharset0\fprq2 @Meiryo UI Western;}
{\f2506\fbidi \fswiss\fcharset238\fprq2 @Meiryo UI CE;}{\f2507\fbidi \fswiss\fcharset204\fprq2 @Meiryo UI Cyr;}{\f2509\fbidi \fswiss\fcharset161\fprq2 @Meiryo UI Greek;}{\f2510\fbidi \fswiss\fcharset162\fprq2 @Meiryo UI Tur;}
{\f2513\fbidi \fswiss\fcharset186\fprq2 @Meiryo UI Baltic;}{\f2528\fbidi \fswiss\fcharset0\fprq2 Microsoft JhengHei Western;}{\f2529\fbidi \fswiss\fcharset161\fprq2 Microsoft JhengHei Greek;}
{\f2538\fbidi \fswiss\fcharset0\fprq2 @Microsoft JhengHei Western;}{\f2539\fbidi \fswiss\fcharset161\fprq2 @Microsoft JhengHei Greek;}{\f2548\fbidi \fswiss\fcharset0\fprq2 Microsoft YaHei Western;}
{\f2546\fbidi \fswiss\fcharset238\fprq2 Microsoft YaHei CE;}{\f2547\fbidi \fswiss\fcharset204\fprq2 Microsoft YaHei Cyr;}{\f2549\fbidi \fswiss\fcharset161\fprq2 Microsoft YaHei Greek;}{\f2550\fbidi \fswiss\fcharset162\fprq2 Microsoft YaHei Tur;}
{\f2558\fbidi \fswiss\fcharset0\fprq2 @Microsoft YaHei Western;}{\f2556\fbidi \fswiss\fcharset238\fprq2 @Microsoft YaHei CE;}{\f2557\fbidi \fswiss\fcharset204\fprq2 @Microsoft YaHei Cyr;}{\f2559\fbidi \fswiss\fcharset161\fprq2 @Microsoft YaHei Greek;}
{\f2560\fbidi \fswiss\fcharset162\fprq2 @Microsoft YaHei Tur;}{\f2568\fbidi \froman\fcharset0\fprq2 MingLiU_HKSCS Western;}{\f2578\fbidi \froman\fcharset0\fprq2 @MingLiU_HKSCS Western;}{\f2588\fbidi \froman\fcharset0\fprq2 MingLiU-ExtB Western;}
{\f2598\fbidi \froman\fcharset0\fprq2 @MingLiU-ExtB Western;}{\f2608\fbidi \froman\fcharset0\fprq2 PMingLiU-ExtB Western;}{\f2618\fbidi \froman\fcharset0\fprq2 @PMingLiU-ExtB Western;}{\f2628\fbidi \froman\fcharset0\fprq2 MingLiU_HKSCS-ExtB Western;}
{\f2638\fbidi \froman\fcharset0\fprq2 @MingLiU_HKSCS-ExtB Western;}{\f2666\fbidi \fnil\fcharset238\fprq2 Nyala CE;}{\f2670\fbidi \fnil\fcharset162\fprq2 Nyala Tur;}{\f2673\fbidi \fnil\fcharset186\fprq2 Nyala Baltic;}
{\f2696\fbidi \fswiss\fcharset238\fprq2 Segoe Script CE;}{\f2697\fbidi \fswiss\fcharset204\fprq2 Segoe Script Cyr;}{\f2699\fbidi \fswiss\fcharset161\fprq2 Segoe Script Greek;}{\f2700\fbidi \fswiss\fcharset162\fprq2 Segoe Script Tur;}
{\f2703\fbidi \fswiss\fcharset186\fprq2 Segoe Script Baltic;}{\f2706\fbidi \fswiss\fcharset238\fprq2 Segoe UI Semibold CE;}{\f2707\fbidi \fswiss\fcharset204\fprq2 Segoe UI Semibold Cyr;}{\f2709\fbidi \fswiss\fcharset161\fprq2 Segoe UI Semibold Greek;}
{\f2710\fbidi \fswiss\fcharset162\fprq2 Segoe UI Semibold Tur;}{\f2713\fbidi \fswiss\fcharset186\fprq2 Segoe UI Semibold Baltic;}{\f2714\fbidi \fswiss\fcharset163\fprq2 Segoe UI Semibold (Vietnamese);}
{\f2716\fbidi \fswiss\fcharset238\fprq2 Segoe UI Light CE;}{\f2717\fbidi \fswiss\fcharset204\fprq2 Segoe UI Light Cyr;}{\f2719\fbidi \fswiss\fcharset161\fprq2 Segoe UI Light Greek;}{\f2720\fbidi \fswiss\fcharset162\fprq2 Segoe UI Light Tur;}
{\f2723\fbidi \fswiss\fcharset186\fprq2 Segoe UI Light Baltic;}{\f2724\fbidi \fswiss\fcharset163\fprq2 Segoe UI Light (Vietnamese);}{\f2738\fbidi \fmodern\fcharset0\fprq1 SimSun-ExtB Western;}{\f2748\fbidi \fmodern\fcharset0\fprq1 @SimSun-ExtB Western;}
{\f2796\fbidi \fnil\fcharset238\fprq2 Ebrima CE;}{\f2800\fbidi \fnil\fcharset162\fprq2 Ebrima Tur;}{\f2803\fbidi \fnil\fcharset186\fprq2 Ebrima Baltic;}{\f2811\fbidi \fswiss\fcharset177\fprq2 Gisha (Hebrew);}
{\f2862\fbidi \froman\fcharset178\fprq2 Andalus (Arabic);}{\f2866\fbidi \fscript\fcharset238\fprq2 Arabic Typesetting CE;}{\f2870\fbidi \fscript\fcharset162\fprq2 Arabic Typesetting Tur;}
{\f2872\fbidi \fscript\fcharset178\fprq2 Arabic Typesetting (Arabic);}{\f2873\fbidi \fscript\fcharset186\fprq2 Arabic Typesetting Baltic;}{\f2882\fbidi \froman\fcharset178\fprq2 Simplified Arabic (Arabic);}
{\f2892\fbidi \fmodern\fcharset178\fprq1 Simplified Arabic Fixed (Arabic);}{\f2896\fbidi \fnil\fcharset238\fprq2 Sakkal Majalla CE;}{\f2900\fbidi \fnil\fcharset162\fprq2 Sakkal Majalla Tur;}{\f2902\fbidi \fnil\fcharset178\fprq2 Sakkal Majalla (Arabic);}
{\f2903\fbidi \fnil\fcharset186\fprq2 Sakkal Majalla Baltic;}{\f2912\fbidi \froman\fcharset178\fprq2 Traditional Arabic (Arabic);}{\f2998\fbidi \fmodern\fcharset0\fprq1 FangSong Western;}{\f3008\fbidi \fmodern\fcharset0\fprq1 @FangSong Western;}
{\f3018\fbidi \fmodern\fcharset0\fprq1 KaiTi Western;}{\f3028\fbidi \fmodern\fcharset0\fprq1 @KaiTi Western;}{\f3045\fbidi \froman\fcharset222\fprq2 AngsanaUPC (Thai);}{\f3055\fbidi \fswiss\fcharset222\fprq2 Browallia New (Thai);}
{\f3065\fbidi \fswiss\fcharset222\fprq2 BrowalliaUPC (Thai);}{\f3075\fbidi \fswiss\fcharset222\fprq2 CordiaUPC (Thai);}{\f3085\fbidi \froman\fcharset222\fprq2 DilleniaUPC (Thai);}{\f3095\fbidi \froman\fcharset222\fprq2 EucrosiaUPC (Thai);}
{\f3105\fbidi \fswiss\fcharset222\fprq2 FreesiaUPC (Thai);}{\f3115\fbidi \fswiss\fcharset222\fprq2 IrisUPC (Thai);}{\f3125\fbidi \froman\fcharset222\fprq2 JasmineUPC (Thai);}{\f3135\fbidi \froman\fcharset222\fprq2 KodchiangUPC (Thai);}
{\f3145\fbidi \fswiss\fcharset222\fprq2 LilyUPC (Thai);}{\f3148\fbidi \fscript\fcharset0\fprq1 DFKai-SB Western;}{\f3158\fbidi \fscript\fcharset0\fprq1 @DFKai-SB Western;}{\f3166\fbidi \fswiss\fcharset238\fprq2 Candara CE;}
{\f3167\fbidi \fswiss\fcharset204\fprq2 Candara Cyr;}{\f3169\fbidi \fswiss\fcharset161\fprq2 Candara Greek;}{\f3170\fbidi \fswiss\fcharset162\fprq2 Candara Tur;}{\f3173\fbidi \fswiss\fcharset186\fprq2 Candara Baltic;}
{\f3174\fbidi \fswiss\fcharset163\fprq2 Candara (Vietnamese);}{\f3176\fbidi \fmodern\fcharset238\fprq1 Consolas CE;}{\f3177\fbidi \fmodern\fcharset204\fprq1 Consolas Cyr;}{\f3179\fbidi \fmodern\fcharset161\fprq1 Consolas Greek;}
{\f3180\fbidi \fmodern\fcharset162\fprq1 Consolas Tur;}{\f3183\fbidi \fmodern\fcharset186\fprq1 Consolas Baltic;}{\f3184\fbidi \fmodern\fcharset163\fprq1 Consolas (Vietnamese);}{\f3186\fbidi \froman\fcharset238\fprq2 Constantia CE;}
{\f3187\fbidi \froman\fcharset204\fprq2 Constantia Cyr;}{\f3189\fbidi \froman\fcharset161\fprq2 Constantia Greek;}{\f3190\fbidi \froman\fcharset162\fprq2 Constantia Tur;}{\f3193\fbidi \froman\fcharset186\fprq2 Constantia Baltic;}
{\f3194\fbidi \froman\fcharset163\fprq2 Constantia (Vietnamese);}{\f3196\fbidi \fswiss\fcharset238\fprq2 Corbel CE;}{\f3197\fbidi \fswiss\fcharset204\fprq2 Corbel Cyr;}{\f3199\fbidi \fswiss\fcharset161\fprq2 Corbel Greek;}
{\f3200\fbidi \fswiss\fcharset162\fprq2 Corbel Tur;}{\f3203\fbidi \fswiss\fcharset186\fprq2 Corbel Baltic;}{\f3204\fbidi \fswiss\fcharset163\fprq2 Corbel (Vietnamese);}{\f3206\fbidi \fdecor\fcharset238\fprq2 Gabriola CE;}
{\f3207\fbidi \fdecor\fcharset204\fprq2 Gabriola Cyr;}{\f3209\fbidi \fdecor\fcharset161\fprq2 Gabriola Greek;}{\f3210\fbidi \fdecor\fcharset162\fprq2 Gabriola Tur;}{\f3213\fbidi \fdecor\fcharset186\fprq2 Gabriola Baltic;}
{\f3216\fbidi \fnil\fcharset238\fprq2 Segoe Print CE;}{\f3217\fbidi \fnil\fcharset204\fprq2 Segoe Print Cyr;}{\f3219\fbidi \fnil\fcharset161\fprq2 Segoe Print Greek;}{\f3220\fbidi \fnil\fcharset162\fprq2 Segoe Print Tur;}
{\f3223\fbidi \fnil\fcharset186\fprq2 Segoe Print Baltic;}{\f3228\fbidi \fswiss\fcharset0\fprq2 @Arial Unicode MS Western;}{\f3226\fbidi \fswiss\fcharset238\fprq2 @Arial Unicode MS CE;}{\f3227\fbidi \fswiss\fcharset204\fprq2 @Arial Unicode MS Cyr;}
{\f3229\fbidi \fswiss\fcharset161\fprq2 @Arial Unicode MS Greek;}{\f3230\fbidi \fswiss\fcharset162\fprq2 @Arial Unicode MS Tur;}{\f3231\fbidi \fswiss\fcharset177\fprq2 @Arial Unicode MS (Hebrew);}
{\f3232\fbidi \fswiss\fcharset178\fprq2 @Arial Unicode MS (Arabic);}{\f3233\fbidi \fswiss\fcharset186\fprq2 @Arial Unicode MS Baltic;}{\f3234\fbidi \fswiss\fcharset163\fprq2 @Arial Unicode MS (Vietnamese);}
{\f3235\fbidi \fswiss\fcharset222\fprq2 @Arial Unicode MS (Thai);}{\f3255\fbidi \fswiss\fcharset222\fprq2 Leelawadee (Thai);}{\f3258\fbidi \fswiss\fcharset0\fprq2 Microsoft JhengHei UI Western;}
{\f3259\fbidi \fswiss\fcharset161\fprq2 Microsoft JhengHei UI Greek;}{\f3268\fbidi \fswiss\fcharset0\fprq2 @Microsoft JhengHei UI Western;}{\f3269\fbidi \fswiss\fcharset161\fprq2 @Microsoft JhengHei UI Greek;}
{\f3282\fbidi \fnil\fcharset178\fprq2 Microsoft Uighur (Arabic);}{\f3288\fbidi \fswiss\fcharset0\fprq2 Microsoft YaHei UI Western;}{\f3286\fbidi \fswiss\fcharset238\fprq2 Microsoft YaHei UI CE;}
{\f3287\fbidi \fswiss\fcharset204\fprq2 Microsoft YaHei UI Cyr;}{\f3289\fbidi \fswiss\fcharset161\fprq2 Microsoft YaHei UI Greek;}{\f3290\fbidi \fswiss\fcharset162\fprq2 Microsoft YaHei UI Tur;}
{\f3298\fbidi \fswiss\fcharset0\fprq2 @Microsoft YaHei UI Western;}{\f3296\fbidi \fswiss\fcharset238\fprq2 @Microsoft YaHei UI CE;}{\f3297\fbidi \fswiss\fcharset204\fprq2 @Microsoft YaHei UI Cyr;}
{\f3299\fbidi \fswiss\fcharset161\fprq2 @Microsoft YaHei UI Greek;}{\f3300\fbidi \fswiss\fcharset162\fprq2 @Microsoft YaHei UI Tur;}{\f3306\fbidi \fswiss\fcharset238\fprq2 Segoe UI Semilight CE;}
{\f3307\fbidi \fswiss\fcharset204\fprq2 Segoe UI Semilight Cyr;}{\f3309\fbidi \fswiss\fcharset161\fprq2 Segoe UI Semilight Greek;}{\f3310\fbidi \fswiss\fcharset162\fprq2 Segoe UI Semilight Tur;}
{\f3311\fbidi \fswiss\fcharset177\fprq2 Segoe UI Semilight (Hebrew);}{\f3312\fbidi \fswiss\fcharset178\fprq2 Segoe UI Semilight (Arabic);}{\f3313\fbidi \fswiss\fcharset186\fprq2 Segoe UI Semilight Baltic;}
{\f3314\fbidi \fswiss\fcharset163\fprq2 Segoe UI Semilight (Vietnamese);}{\f3326\fbidi \fswiss\fcharset238\fprq2 MS Reference Sans Serif CE;}{\f3327\fbidi \fswiss\fcharset204\fprq2 MS Reference Sans Serif Cyr;}
{\f3329\fbidi \fswiss\fcharset161\fprq2 MS Reference Sans Serif Greek;}{\f3330\fbidi \fswiss\fcharset162\fprq2 MS Reference Sans Serif Tur;}{\f3333\fbidi \fswiss\fcharset186\fprq2 MS Reference Sans Serif Baltic;}
{\f3334\fbidi \fswiss\fcharset163\fprq2 MS Reference Sans Serif (Vietnamese);}{\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhimajor\f31528\fbidi \fswiss\fcharset238\fprq2 Calibri Light CE;}
{\fhimajor\f31529\fbidi \fswiss\fcharset204\fprq2 Calibri Light Cyr;}{\fhimajor\f31531\fbidi \fswiss\fcharset161\fprq2 Calibri Light Greek;}{\fhimajor\f31532\fbidi \fswiss\fcharset162\fprq2 Calibri Light Tur;}
{\fhimajor\f31535\fbidi \fswiss\fcharset186\fprq2 Calibri Light Baltic;}{\fhimajor\f31536\fbidi \fswiss\fcharset163\fprq2 Calibri Light (Vietnamese);}{\fbimajor\f31538\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}
{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}
{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}}{\colortbl;\red0\green0\blue0;\red0\green0\blue255;\red0\green255\blue255;\red0\green255\blue0;\red255\green0\blue255;\red255\green0\blue0;\red255\green255\blue0;
\red255\green255\blue255;\red0\green0\blue128;\red0\green128\blue128;\red0\green128\blue0;\red128\green0\blue128;\red128\green0\blue0;\red128\green128\blue0;\red128\green128\blue128;\red192\green192\blue192;\red255\green255\blue255;}{\*\defchp \fs22 }
{\*\defpap \ql \li0\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 }\noqfpromote {\stylesheet{\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \snext0 \sqformat \spriority0 Normal;}{\s1\qj \li0\ri0\sb240\sa60\keepn\widctlpar\wrapdefault\nooverflow\faroman\outlinelevel0\rin0\lin0\itap0 \rtlch\fcs1 \ab\af31503\afs32\alang1025 
\ltrch\fcs0 \b\fs32\lang3081\langfe1033\kerning32\loch\f31502\hich\af31502\dbch\af31501\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext0 \slink133 \sqformat \spriority9 heading 1;}{\*\cs10 \additive \ssemihidden Default Paragraph Font;}{\*
\ts11\tsrowd\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblind0\tblindtype3\tsvertalt\tsbrdrt\tsbrdrl\tsbrdrb\tsbrdrr\tsbrdrdgl\tsbrdrdgr\tsbrdrh\tsbrdrv \ql \li0\ri0\sa160\sl259\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext11 \ssemihidden \sunhideused Normal Table;}{
\s15\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext15 A Bill For;}{
\s16\qc \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\cf13\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext16 AlternativeOR;}{
\s17\qj \fi-720\li3110\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3110\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon110 \snext17 Penalty Sub Para;}{\*\cs18 
\additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf13 \sbasedon10 AlternativeEnd;}{\*\cs19 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf13 \sbasedon10 AlternativeStart;}{\s20\qc \li0\ri0\sb240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 
\rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext20 AmendGroup;}{\s21\qj \li0\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\ab\af42\afs24\alang1025 \ltrch\fcs0 \b\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext21 Amendments;}{\s22\qc \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 
\ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext22 Annexure;}{\*\cs23 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf6 \sbasedon10 Appropriation;}{
\s24\qj \li0\ri0\keep\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext24 Be It Enacted;}{\*\cs25 \additive \rtlch\fcs1 
\ai\af0 \ltrch\fcs0 \i \sbasedon10 Bill Position;}{\s26\qr \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs20\alang1025 \ltrch\fcs0 \f42\fs20\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext26 
Bill Signature;}{\s27\qc \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ai\af42\afs26\alang1025 \ltrch\fcs0 \i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext27 Brought In By;}{
\s28\qc \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs30\alang1025 \ltrch\fcs0 \b\caps\f42\fs30\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext28 Chapter First;}{\*\cs29 
\additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Chapter No;}{\s30\qc \li0\ri0\sb240\keepn\pagebb\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs30\alang1025 \ltrch\fcs0 
\b\caps\f42\fs30\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon28 \snext30 Chapter Rest;}{\s31\qj \li720\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext31 Charge;}{\s32\qj \li1800\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1800\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext32 Charge Para;}{\s33\qj \li0\ri0\sb480\sa240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 
\b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext33 Clause Headnote;}{\*\cs34 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Clause No;}{\s35\qj \fi-1843\li1843\ri0\sa120\widctlpar
\tx576\wrapdefault\nooverflow\faroman\rin0\lin1843\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\cf11\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext35 Client Note;}{\s36\qj \li0\ri0\widctlpar\brdrt
\brdrs\brdrw15\brsp20 \wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs18\alang1025 \ltrch\fcs0 \b\caps\f42\fs18\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext36 Cognate;}{
\s37\qc \li0\ri0\sb480\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext37 Crest;}{\*\cs38 \additive \rtlch\fcs1 \af0 
\ltrch\fcs0 \cf3 \sbasedon10 Date1;}{\s39\qc \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs22\alang1025 \ltrch\fcs0 \b\caps\f42\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext39 Deed;}{\s40\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon56 \snext40 Deed Graphic;}
{\*\cs41 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Deed No;}{\s42\qj \fi-720\li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext42 Definition Paragraph;}{\s43\qj \fi-720\li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon42 \snext43 Definition Sub Paragraph;}{\s44\qj \fi-731\li3611\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3611\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext44 Definition Sub Sub Paragraph;}{\*\cs45 \additive \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf11 \sbasedon10 Definition Term;}{
\s46\qj \fi-734\li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext46 Definition Text;}{
\s47\qc \li0\ri0\sb240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext47 Division;}{\*\cs48 \additive 
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Division No;}{\s49\qj \li-1701\ri0\widctlpar\tqr\tx8789\wrapdefault\nooverflow\faroman\rin0\lin-1701\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext49 \slink50 footer;}{\*\cs50 \additive \rtlch\fcs1 \af42\afs26 \ltrch\fcs0 \f42\fs26\lang3081\langfe0\langnp3081 \sbasedon10 \slink49 \slocked \ssemihidden Footer Char;}{\*\cs51 
\additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf12 \sbasedon10 Foreign;}{\s52\qc \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs22\alang1025 \ltrch\fcs0 
\b\caps\f42\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext52 Form;}{\s53\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon56 \snext53 Form Graphic;}{\*\cs54 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Form No;}{
\s55\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext55 Formula;}{
\s56\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext56 Graphic;}{
\s57\qj \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext57 Graphic Description;}{
\s58\qj \li0\ri0\sb480\sa240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext58 Head Note;}{
\s59\qj \li0\ri0\widctlpar\tqc\tx4153\tqr\tx8306\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext59 \slink60 header;}{\*\cs60 
\additive \rtlch\fcs1 \af42\afs26 \ltrch\fcs0 \f42\fs26\lang3081\langfe0\langnp3081 \sbasedon10 \slink59 \slocked \ssemihidden Header Char;}{\s61\qj \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\ai\af42\afs26\alang1025 \ltrch\fcs0 \i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext61 Image;}{\s62\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext62 Image Description;}{\*\cs63 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Image No;}{\*\cs64 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf0 \sbasedon10 Image Type;}{\*
\cs65 \additive \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf9 \sbasedon10 Item No;}{\s66\qj \li0\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 
\b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext66 Long Title;}{\s67\qj \li0\ri0\sa240\widctlpar
\tx144\tx288\tx432\tx576\tx720\tx864\tx1008\tx1152\tx1296\tx1440\tx1584\tx1728\tx1872\tx2016\tx2160\tx2304\tx2448\tx2592\tx2736\tx2880\tx3024\tx3168\tx3312\tx3456\tx3600\tx3744\tx3888\tx4032\tx4176\tx4320\tx4464\tx4608\tx4752\tx4896\tx5040
\tx5184\tx5328\tx5472\tx5616\tx5760\tx5904\tx6048\tx6192\tx6336\tx6480\tx6624\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext67 
Oath;}{\s68\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext68 Order;}{\*\cs69 \additive \rtlch\fcs1 \ab\af0 
\ltrch\fcs0 \b\caps \sbasedon10 Order No;}{\s70\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs20\alang1025 \ltrch\fcs0 \f42\fs20\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext70 
Originating;}{\s71\qj \li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext71 Out Def;}{
\s72\qj \li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext72 Out Def Para;}{
\s73\qj \li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext73 Out Def Sub Para;}{
\s74\qj \li3600\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3600\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext74 Out Def Sub Sub Para;}{
\s75\qj \li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext75 Out Para;}{
\s76\qj \li0\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext76 Out Section;}{
\s77\qj \li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext77 Out Sub Para;}{
\s78\qj \li0\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext78 Out Sub Section;}{
\s79\qj \li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext79 Out Sub Sub Para;}{\*\cs80 \additive 
\rtlch\fcs1 \af0 \ltrch\fcs0 \sbasedon10 page number;}{\s81\qj \fi-720\li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext81 Paragraph;}{\*\cs82 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Paragraph No;}{\s83\qc \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 
\b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext83 Part First;}{\*\cs84 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Part No;}{
\s85\qc \li0\ri0\sb240\keepn\pagebb\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon83 \snext85 Part Rest;}{
\s86\qc \li0\ri0\sb480\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs22\alang1025 \ltrch\fcs0 \b\caps\f42\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon83 \snext86 Part Schedule;}{
\s87\qj \fi-1083\li1797\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext87 Penalty;}{
\s88\qj \fi-576\li2376\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2376\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon87 \snext88 Penalty Para;}{
\s89\qj \li0\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext89 Preamble Text;}{
\s90\qj \fi-1987\li1987\ri0\sa120\widctlpar\tx576\wrapdefault\nooverflow\faroman\rin0\lin1987\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\cf12\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext90 Private Note;}
{\s91\qj \li0\ri0\sa240\widctlpar\tx720\tx1166\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext91 Qualifying Text;}{\*\cs92 
\additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf13 \sbasedon10 RefAct;}{\*\cs93 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf13 \sbasedon10 RefCase;}{\*\cs94 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf11 \sbasedon10 RefDefTerm;}{\*\cs95 \additive 
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf13 \sbasedon10 RefExternal;}{\*\cs96 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf13 \sbasedon10 RefInternal;}{\*\cs97 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf13 \sbasedon10 RefStandard;}{\*\cs98 \additive \rtlch\fcs1 
\ai\af0 \ltrch\fcs0 \i\cf13 \sbasedon10 RefStatutory;}{\s99\qc \li0\ri0\sb240\pagebb\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 
\b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext99 Schedule;}{\*\cs100 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Schedule No;}{
\s101\qr \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext101 Schedule SectRef;}{\*\cs102 \additive 
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Section No;}{\*\cs103 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf13 \sbasedon10 Short Title;}{\s104\qc \li0\ri0\sa480\sl-360\slmult0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\ab\af42\afs30\alang1025 \ltrch\fcs0 \b\caps\f42\fs30\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext104 Short Title Heading;}{\s105\qc \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext105 Short Title No;}{\s106\qc \li0\ri0\sb480\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\af42\afs26\alang1025 \ltrch\fcs0 \caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext106 State;}{\*\cs107 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf12 \sbasedon10 StatOffice;}{\*\cs108 \additive \rtlch\fcs1 \ab\af0 
\ltrch\fcs0 \b\cf9 \sbasedon10 Sub Clause No;}{\s109\qc \li0\ri0\sb240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext109 Sub Division;}{\s110\qj \fi-720\li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext110 Sub Paragraph;}{\*\cs111 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Sub Paragraph No;}{\s112\qj \fi720\li0\ri0\sa240\widctlpar\tx1170\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext112 Sub Section;}{\*\cs113 \additive \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf9 \sbasedon10 Sub Section No;}{
\s114\qj \fi-720\li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext114 Sub Sub Paragraph;}{\*\cs115 
\additive \rtlch\fcs1 \af0 \ltrch\fcs0 \caps\cf9 \sbasedon10 Sub Sub Paragraph No;}{\*\cs116 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf9 \sbasedon10 Subdivision No;}{\*\cs117 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \super \sbasedon10 Super;}{\*\cs118 
\additive \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b \sbasedon10 Table Bold;}{\*\cs119 \additive \rtlch\fcs1 \ab\ai\af0 \ltrch\fcs0 \b\i \sbasedon10 Table Bold Italic;}{\s120\qj \li0\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext120 Table Content;}{\*\cs121 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i \sbasedon10 Table Italic;}{\*\cs122 \additive \rtlch\fcs1 \af0 
\ltrch\fcs0 \cf9 \sbasedon10 Table Item No;}{\s123\qc \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext123 
Table Title;}{\s124\qj \li0\ri0\sb240\keepn\widctlpar\tqr\tx7087\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext124 \sautoupd \ssemihidden toc 1;}{\s125\qj \fi-720\li2534\ri-45\sb120\keepn\widctlpar\tx720\tqr\tx7087\wrapdefault\nooverflow\faroman\rin-45\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 
\b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext125 \sautoupd \ssemihidden toc 2;}{\s126\qj \fi-720\li720\ri-43\sb120\widctlpar\tx1080\tx1440\tqr\tx7087\wrapdefault\nooverflow\faroman\rin-43\lin720\itap0 \rtlch\fcs1 
\af42\afs24\alang1025 \ltrch\fcs0 \f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext126 \sautoupd \ssemihidden toc 3;}{\s127\qj \fi-720\li1559\ri-45\sb120\widctlpar\tqr\tx7087\wrapdefault\nooverflow\faroman\rin-45\lin1559\itap0 
\rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext127 \sautoupd \ssemihidden toc 4;}{\s128\qj \fi-720\li1967\ri0\sb120\widctlpar
\tqr\tx7087\wrapdefault\nooverflow\faroman\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext128 \sautoupd \ssemihidden toc 5;}{
\s129\qj \li907\ri-29\widctlpar\tqr\tx6660\tqr\tx7087\wrapdefault\nooverflow\faroman\rin-29\lin907\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext129 \sautoupd \ssemihidden 
toc 6;}{\s130\qj \fi-720\li1627\ri-29\widctlpar\tx1987\tx3067\tqr\tx7087\wrapdefault\nooverflow\faroman\rin-29\lin1627\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext130 \sautoupd \ssemihidden toc 7;}{\s131\qj \fi-720\li1080\ri0\sb120\widctlpar\tx1080\tx1440\tx1800\tx2160\tx7087\wrapdefault\nooverflow\faroman\rin0\lin1080\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 
\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext131 \sautoupd \ssemihidden toc 8;}{\s132\qj \li2080\ri0\widctlpar\tqr\tx7087\wrapdefault\nooverflow\faroman\rin0\lin2080\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 
\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext132 \sautoupd \ssemihidden toc 9;}{\*\cs133 \additive \rtlch\fcs1 \ab\af31503\afs32 \ltrch\fcs0 
\b\fs32\lang3081\langfe0\kerning32\loch\f31502\hich\af31502\dbch\af31501\langnp3081 \sbasedon10 \slink1 \slocked \spriority9 Heading 1 Char;}{\s134\qc \li0\ri0\sb480\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 
\ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext134 \sqformat TOC Heading;}{\*\cs135 \additive \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf15 \sbasedon10 zActNumber;}{\*\cs136 \additive 
\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf15 \sbasedon10 zActYear;}{\s137\qr \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext137 zAssentDate;}{\s138\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext138 
zBillNumber;}{\s139\qj \li0\ri0\widctlpar\pvpara\posy1440\dxfrtext187\dfrmtxtx187\dfrmtxty0\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ai\af42\afs20\alang1025 \ltrch\fcs0 \i\f42\fs20\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext139 zSecondReading;}{\s140\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext140 AdminDep;}{
\s141\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext141 CertifyLaw Text;}{
\s142\qc \li0\ri0\sb120\sa240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ai\af42\afs26\alang1025 \ltrch\fcs0 \i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext142 Conditions;}{
\s143\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext143 ConfirmGov;}{
\s144\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext144 Execution Text;}{
\s145\qc \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext145 Explain Heading;}{
\s146\qj \li0\ri0\sa240\widctlpar\tx720\tx1166\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon91 \snext146 Explain Note;}{
\s147\qc \li0\ri0\sa240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ai\af42\afs26\alang1025 \ltrch\fcs0 \i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext147 Explain Note Note;}{
\s148\qj \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext148 GazetteDate;}{
\s149\qc \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext149 GenConditions;}{
\s150\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext150 GovernorSig Text;}{
\s151\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext151 MinisterSig Text;}{
\s152\qj \li0\ri0\sa240\keep\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext152 Opening Words;}{
\s153\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext153 Seal;}{
\s154\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext154 SR Date;}{
\s155\qr \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext155 SR Position;}{
\s156\qj \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext156 SR Printed;}{
\s157\qr \li0\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext157 SR Signature;}{\*\cs158 \additive 
\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i \sbasedon10 Tariff;}{\s159\qc \li0\ri0\sb480\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 
\b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext159 Tariff Group;}{\s160\qj \li0\ri0\sb480\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 
\b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext160 Tariff Heading;}{\*\cs161 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\caps\cf9 \sbasedon10 Tariff No;}{
\s162\qc \li0\ri0\sb480\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext162 TariffList Heading;}{
\s163\qj \li0\ri0\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext163 TariffList Text;}{
\s164\qj \fi-1080\li2520\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2520\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext164 Amd Charge;}{
\s165\qc \li720\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext165 Amd Division;}{
\s166\qj \li720\ri0\sb480\sa240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext166 Amd Head Note;}{\*\cs167 
\additive \rtlch\fcs1 \af0 \ltrch\fcs0 \cf5 \sbasedon10 Amd Number;}{\*\cs168 \additive \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf5 \sbasedon10 Amd Number Bold;}{\*\cs169 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \caps\cf5 \sbasedon10 Amd Number Cap;}{
\s170\qc \li720\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext170 Amd Part;}{
\s171\qj \li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext171 Amd Penalty;}{
\s172\qc \li720\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext172 Amd Schedule;}{
\s173\qj \li3240\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3240\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext173 Amd1 Charge;}{
\s174\qc \li1440\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon47 \snext174 Amd1 Division;}{
\s175\qj \li1440\ri0\sb480\sa240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon166 \snext175 Amd1 Head Note;}{
\s176\qc \li1440\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon170 \snext176 Amd1 Part;}{
\s177\qj \li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext177 Amd1 Penalty;}{
\s178\qc \li1440\ri0\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon172 \snext178 Amd1 Schedule;}{
\s179\qj \li720\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext179 Indent 0.5;}{
\s180\qj \li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon179 \snext180 Indent 1.0;}{
\s181\qj \li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon180 \snext181 Indent 1.5;}{
\s182\qj \fi720\li720\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin720\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext182 Indent 1st 0.5;}{
\s183\qj \fi720\li1440\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon182 \snext183 Indent 1st 1.0;}{
\s184\qj \fi720\li2160\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon183 \snext184 Indent 1st 1.5;}{
\s185\qj \fi720\li2880\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2880\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon184 \snext185 Indent 1st 2.0;}{
\s186\qj \fi720\li3600\ri0\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin3600\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon185 \snext186 Indent 1st 2.5;}{
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\s227\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af43\afs20\alang1025 \ltrch\fcs0 \f43\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon0 \snext227 Graphic Text;}{\*\cs228 \additive 
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf11 \sbasedon10 Client Note No;}{\s229\qj \li1843\ri0\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1843\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 
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Certified on:    /   /20   .
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\af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620  }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid15416620 \endash  }{\field{\*\fldinst {
\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid15416620 PAGE \\* roman}}{\fldrslt {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid2715675 viii}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 
\ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid15416620  \endash }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
\par }}{\footerr \ltrpar \pard\plain \ltrpar\s49\qc \li0\ri0\widctlpar\tqr\tx8789\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid15416620 \endash  }{\field{\*\fldinst {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid15416620 PAGE \\* roman}}{\fldrslt {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid2715675 ix}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid15416620  \endash }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
\par }}{\footerf \ltrpar \pard\plain \ltrpar\s49\qc \li0\ri0\widctlpar\tqr\tx8789\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 
\par }}\pard\plain \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
\par INDEPENDENT STATE OF PAPUA NEW GUINEA.
\par }\pard\plain \ltrpar\s37\qc \li0\ri0\sb480\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 

\par }\pard\plain \ltrpar\s105\qc \li0\ri0\sb240\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42\afs24 \ltrch\fcs0 
\b0\fs24\cf0\insrsid15416620 Chapter }{\rtlch\fcs1 \ab0\af42\afs24 \ltrch\fcs0 \cs135\b0\fs24\cf0\insrsid15416620 101}{\rtlch\fcs1 \ab0\af42\afs24 \ltrch\fcs0 \b0\fs24\cf0\insrsid15416620 .
\par }\pard\plain \ltrpar\s104\qc \li0\ri0\sb500\sa240\sl-360\slmult0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs30\alang1025 \ltrch\fcs0 \b\caps\f42\fs30\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ai\af42\afs24 \ltrch\fcs0 \i\caps0\fs24\cf0\insrsid15416620 Customs Act }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs199\caps0\fs24\cf0\insrsid15416620 1951}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \i\caps0\fs24\cf0\insrsid15416620 .
\par }\pard\plain \ltrpar\s134\qc \li567\ri0\sb480\sa240\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin567\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid15416620 ARRANGEMENT OF SECTIONS.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42 \ltrch\fcs0 
\b\insrsid15416620 PART I \endash  PRELIMINARY.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 1.\tab Interpretation.
\par }\pard\plain \ltrpar\s127\qj \fi-720\li1559\ri0\widctlpar\wrapdefault\faauto\rin0\lin1559\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93airport\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93airport owner\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93aircraft\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93assessment of duty\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93Assistant Commissioner of Customs\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93authentication code\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93authorised officer\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93boarding station\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93by authority\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93cannabinoids\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93cannabis\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93cannabis fibre\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93cannabis plant\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93cannabis resin\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93carriage\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93clearance\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93Collector\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93the Collector\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93commercial document\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93Commissioner General\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93Commissioner of Customs\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93container\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93conveyance\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93counterfeit trademark goods\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93the Customs\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93customs formalities\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93the Customs Act\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93Customs Controlled Area\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93Customs-related law\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93court\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93database report\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93declarant\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93documents\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93drawback\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93due date\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93dutiable goods\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93duty\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93examination of goods\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93goods\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93goods declaration\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93goods under drawback\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93Government warehouse\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93licensed warehouse\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93master\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93narcotic drug\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93National Economic and Fiscal Commission\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93officer\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93owner\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93owner\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93owner of copyright\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93package\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93person\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93pilot\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93pirated copyright goods\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93port\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93port of entry\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93registered user\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93release of goods\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93right holder\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93the regulations\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93a security\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93ship\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93smuggling\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93third party\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93this Act\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93time of exportation\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93time of importation\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93warehouse\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93wharf\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93wharf owner\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 [1A.\tab }{\rtlch\fcs1 \ab0\ai\af42 \ltrch\fcs0 \b0\i\caps0\insrsid15416620 Repealed}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620 ]
\par 2.\tab Declaration of narcotic drugs.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42 \ltrch\fcs0 
\b\insrsid15416620 PART II \endash  ADMINISTRATION OF THE CUSTOMS.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 3.\tab Administration of this Act.
\par 3A.\tab Delegation by Commissioner General and Collectors.
\par 4.\tab Appointment of officers of Customs.
\par 5.\tab Customs seal.
\par 6.\tab Customs flag, etc.
\par 7.\tab Declaration of ports, boarding stations, etc.
\par 8.\tab Sufferance wharfs and places for examination of goods.
\par 9.\tab Provision of accommodation on wharfs, etc.
\par 10.\tab Licensing of carriages, etc.
\par 11.\tab Working days and hours.
\par 12.\tab Overtime charges.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42 \ltrch\fcs0 
\b\insrsid15416620 PART III \endash  CUSTOMS SECURITIES.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 13.\tab Requirement of security.
\par 14.\tab Customs securities.
\par 15.\tab Effect of Customs securities.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42 \ltrch\fcs0 
\b\insrsid15416620 PART IV \endash  CUSTOMS CONTROL, ENTRIES, ETC.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid15416620 Division 1 \endash  Customs Control.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 16.\tab Customs control of goods.
\par 16A.\tab Access to a customs controlled area.
\par 16B.\tab Power to question persons in a customs controlled area.
\par 16C.\tab Providing customs with information about people issued with security identification cards.
\par 16D.\tab Power to search and seize goods.
\par 16E.\tab Requirement to display signs at a Customs Controlled Area.
\par 17.\tab Power to examine goods.
\par [17A.\tab }{\rtlch\fcs1 \ab0\ai\af42 \ltrch\fcs0 \b0\i\caps0\insrsid15416620 Repealed}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620 ]
\par 18.\tab Compensation for loss.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid15416620 Division 2 \endash  Entry of Goods.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 19.\tab Entries.
\par 19A.\tab Release of goods without entry.
\par 20.\tab Authority to deal with entered goods.
\par 21A.\tab Application for movement permission.
\par 21.\tab Dealing with entered goods.
\par 22.\tab Exception for passengers\rquote  baggage.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid15416620 Division 3 \endash  Entry at land border.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 22A.\tab Land border.
\par 22B.\tab Traditional inhabitants.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42 \ltrch\fcs0 
\b\insrsid15416620 PART V \endash  THE IMPORTATION OF GOODS.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid15416620 Division 1 \endash  Control of Importation.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 23.\tab Regulation of imports.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid15416620 Division 2 \endash  The Boarding of Ships and Aircraft.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 24.\tab Boarding of ships, entry of goods, etc.
\par 25.\tab Entry of ships, aircraft and vehicles.
\par 25A.\tab Conveyance deemed to be imported.
\par 26.\tab Bringing to and landing generally.
\par 27.\tab Bringing to or landing on signal.
\par 28.\tab Facilitation of boarding by officers.
\par 29.\tab Movement to and from place of unloading.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid15416620 Division 3 \endash  The Report of the Cargo, etc.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 30.\tab Report of cargo.
\par 31.\tab Report of wrecked ship or aircraft.
\par 32.\tab Report of derelict, etc., goods.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid15416620 Division 4 \endash  The Entry, Unshipment, Landing and Examination of Goods.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 33.\tab Entry inwards.
\par [34.\tab }{\rtlch\fcs1 \ab0\ai\af42 \ltrch\fcs0 \b0\i\caps0\insrsid15416620 Repealed}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620 ]
\par 35.\tab Making of entries.
\par 35A.\tab Assessment of duty.
\par 36.\tab Breaking bulk.
\par 37.\tab Unshipment.
\par 38.\tab Landing of goods on permit.
\par 39.\tab Repacking, etc.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42 \ltrch\fcs0 
\b\insrsid15416620 PART VI \endash  EXPORTATION OF GOODS.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 40.\tab Control of exports.
\par 41.\tab Size of exporting vessels.
\par 42.\tab Entry outwards.
\par 43.\tab Entries in regard to arms, explosives, etc.
\par 44.\tab Shipping of goods.
\par 45.\tab Short-shipped goods.
\par 46.\tab Production of documents and security for export.
\par 47.\tab Certificates of clearance.
\par 48.\tab Shipment of unspecified goods.
\par 49.\tab Bringing to at proper station, etc., on departure.
\par 50.\tab Accounting for missing goods.
\par 51.\tab Unshipping in Papua New Guinea of goods for export.
\par 52.\tab Certificates as to due landing of exported goods.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42 \ltrch\fcs0 
\b\insrsid15416620 PART VII \endash  THE WAREHOUSING OF GOODS.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid15416620 Division 1 \endash  Licensed Warehouses.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 53.\tab Warehousing of dutiable goods.
\par 54.\tab Licensing of warehouses.
\par 54A.\tab Outwards duty free shops.
\par }\pard\plain \ltrpar\s127\qj \fi-720\li1559\ri0\widctlpar\wrapdefault\faauto\rin0\lin1559\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93international flight\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93outwards duty free shops\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93place outside Papua New Guinea\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93proprietor\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93relevant traveller\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 54B.\tab Inwards duty free shops.
\par }\pard\plain \ltrpar\s127\qj \fi-720\li1559\ri0\widctlpar\wrapdefault\faauto\rin0\lin1559\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93international flight\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93inwards duty free shop\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93place outside Papua New Guinea\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93proprietor\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93relevant traveller\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 55.\tab General duties of licensees.
\par 56.\tab Account of goods to be warehoused.
\par 57.\tab Deposit of goods in warehouses.
\par 58.\tab Removal of goods to warehouse.
\par 59.\tab Packaging of goods for warehousing.
\par 60.\tab Repacking in warehouse.
\par 61.\tab Manufacture of goods in warehouses.
\par 62.\tab Removal of goods from private warehouse to general warehouse.
\par 63.\tab Maximum period of warehousing.
\par 64.\tab Access by Collector to warehouses.
\par 65.\tab Re-gauging or re-weighing of warehoused goods.
\par 66.\tab Re-valuation of warehoused goods.
\par 67.\tab Sale of warehoused goods if dues in arrear.
\par 68.\tab Destruction of warehoused goods not worth duty.
\par 69.\tab Warehousing of dangerous goods.
\par 70.\tab Entry of warehoused goods and goods entered for warehousing.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid15416620 Division 2 \endash  Government Warehouses.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 71.\tab Appointment, etc., of Government warehouses.
\par 72.\tab Rent and charges for warehousing in Government warehouses.
\par 73.\tab Maximum period of warehousing.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42 \ltrch\fcs0 
\b\insrsid15416620 PART VIII \endash  SHIPS\rquote  AND AIRCRAFT\rquote S STORES.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 74.\tab Use of ships\rquote  and aircraft\rquote s stores.
\par 75.\tab Unshipment of ships\rquote  and aircraft\rquote s stores.
\par 76.\tab Exemption from duty.
\par 77.\tab Liability to duty.
\par 78.\tab Taking on board of stores.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42 \ltrch\fcs0 
\b\insrsid15416620 PART IX \endash  THE DUTIES.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid15416620 Division 1 \endash  Payment and Computation of Duties Generally.
\par }\pard\plain \ltrpar\s130\qj \fi-720\li3600\ri0\widctlpar\wrapdefault\faauto\rin0\lin3600\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ai\af42 \ltrch\fcs0 \i\insrsid15416620 
 Subdivision A \endash  Liability to and Payment of Duty.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 79.\tab Payment of import duties.
\par 80.\tab Payment of export duties.
\par 80A.\tab Date of payment of duties.
\par 81.\tab Currency of payment.
\par 82.\tab Government property.
\par 83.\tab Derelict, etc., goods.
\par 84.\tab Goods in manifest but not produced, etc.
\par 85.\tab Samples.
\par }\pard\plain \ltrpar\s130\qj \fi-720\li3600\ri0\widctlpar\wrapdefault\faauto\rin0\lin3600\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ai\af42 \ltrch\fcs0 \i\insrsid15416620 
 Subdivision B \endash  Computation and Payment Generally.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 86.\tab Ascertainment of weights and measures.
\par 87.\tab Proportionate calculations.
\par 88.\tab Determination of duty by reference to reputed size or quantity.
\par 89.\tab Calculation of duty by measurement.
\par 90.\tab Strength of spirits.
\par 91.\tab Goods falling within two or more items in the Customs Tariff Classification.
\par 92.\tab Substitutes for dutiable goods.
\par 93.\tab Goods in parts.
\par 94.\tab Condensed articles.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid15416620 Division 2 \endash  Ad Valorem Duties.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 95.\tab Value for duty.
\par 96.\tab Ascertainment of value for duty.
\par }\pard\plain \ltrpar\s127\qj \fi-720\li1559\ri0\widctlpar\wrapdefault\faauto\rin0\lin1559\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93current domestic value\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93special deduction\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 97.\tab Production of genuine invoices.
\par }\pard\plain \ltrpar\s127\qj \fi-720\li1559\ri0\widctlpar\wrapdefault\faauto\rin0\lin1559\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93current domestic value\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93genuine invoice\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93special deduction\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 98.\tab Conversion of currencies.
\par 99.\tab Assessment of value.
\par 100.\tab Determination of value by Commissioner General.
\par 101.\tab Compulsory purchase by the Customs.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid15416620 Division 3 \endash  Short-paid Duty, Refunds, Remissions, Rebates, etc.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 102.\tab Shore-paid duty.
\par 103.\tab Effects of alteration of duty by Customs practice.
\par 104.\tab Refunds of duty.
\par 105.\tab Remission of duty on waste.
\par 106.\tab Rebate of duty on leaf tobacco.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid15416620 Division 4 \endash  Release of Imported Goods for Re-export.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 107.\tab Security, etc., for re-export.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42 \ltrch\fcs0 
\b\insrsid15416620 PART X \endash  DRAWBACKS.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 108.\tab Allowance of drawbacks.
\par 109.\tab Minimum value of goods for drawback.
\par 110.\tab Examination of goods under drawback.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42 \ltrch\fcs0 
\b\insrsid15416620 PART XI \endash  OFFICERS.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid15416620 Division 1 \endash  Powers of Officers.
\par }\pard\plain \ltrpar\s130\qj \fi-720\li3600\ri0\widctlpar\wrapdefault\faauto\rin0\lin3600\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ai\af42 \ltrch\fcs0 \i\insrsid15416620 
 Subdivision A \endash  Preliminary.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 111.\tab General powers of Collectors.
\par 112.\tab Patrolling of coasts.
\par 113.\tab Mooring, etc., of Customs vessels.
\par 114.\tab Calling for aid in seizures.
\par }\pard\plain \ltrpar\s130\qj \fi-720\li3600\ri0\widctlpar\wrapdefault\faauto\rin0\lin3600\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ai\af42 \ltrch\fcs0 \i\insrsid15416620 
 Subdivision B \endash  Writs of Assistance and Customs Warrants.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 115.\tab Writs of assistance.
\par 116.\tab General Customs warrants.
\par 117.\tab Searches under writs of assistance or general Customs warrants.
\par }\pard\plain \ltrpar\s130\qj \fi-720\li3600\ri0\widctlpar\wrapdefault\faauto\rin0\lin3600\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ai\af42 \ltrch\fcs0 \i\insrsid15416620 
 Subdivision C \endash  General Powers, etc.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 118.\tab Interpretation of Subdivision C.
\par 119.\tab Boarding and searching of ships, etc.
\par 120.\tab Forcing ships, etc., to bring to or land.
\par 121.\tab Hovering ships, etc.
\par 122.\tab Examinations etc., of goods.
\par 123.\tab Breaking of seals, etc., placed by officers.
\par 124.\tab Stopping of Conveyances.
\par 125.\tab Seizure of goods.
\par 126.\tab Notice of seizure.
\par 127.\tab Return of seized goods on security.
\par 127A.\tab Disposal of seized goods on refusal to provide security.
\par 128.\tab Delivery of goods seized by persons other than Customs officers.
\par 129.\tab Requirement by Collector of legal proceedings for return of seized goods.
\par 130.\tab Disposal of forfeited ships, etc.
\par 131.\tab Production of documents, etc., in cases of seizure.
\par 131A.\tab Person to keep records.
\par 131B.\tab Authorised officer may require person to produce documents.
\par 131C.\tab Access, etc., to books, etc.
\par 131D.\tab Certified copies of documents.
\par 132.\tab Impounding of documents.
\par 133.\tab Further proof of proper entry.
\par 134.\tab Translation of foreign documents.
\par 135.\tab Customs samples.
\par }\pard\plain \ltrpar\s130\qj \fi-720\li3600\ri0\widctlpar\wrapdefault\faauto\rin0\lin3600\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ai\af42 \ltrch\fcs0 \i\insrsid15416620 
 Subdivision D \endash  Powers of Arrest, etc.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 136.\tab Power to question.
\par 137.\tab Detention and search of suspects.
\par 138.\tab Arrest of persons suspected of smuggling, etc.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid15416620 Division 2 \endash  Protection of Officers.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 139.\tab Reasonable cause for seizure as bar to action.
\par 140.\tab Notice of proceedings against officers.
\par 141.\tab Evidence in proceedings on notice.
\par 142.\tab Tender of amends.
\par 143.\tab Proceedings generally.
\par 144.\tab Proceedings in case of proposed tariff.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42 \ltrch\fcs0 
\b\insrsid15416620 PART XII \endash  PENAL PROVISIONS.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid15416620 Division 1 \endash  Forfeitures.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 145.\tab Forfeited ships and aircraft.
\par 146.\tab Forfeited goods.
\par 147.\tab Condemnation on certain convictions.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid15416620 Division 1A \endash  Administrative Penalties.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 147A.\tab Interpretation.
\par }\pard\plain \ltrpar\s127\qj \fi-720\li1559\ri0\widctlpar\wrapdefault\faauto\rin0\lin1559\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93materially incorrect\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93Technical offence\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 147B.\tab Administrative Penalties.
\par 147C.\tab Section 147B to apply in certain cases.
\par 147D.\tab Penalty for technical offences.
\par 147E.\tab Power to impose administrative penalties extends to travellers..
\par 147F.\tab Remission of penalties.
\par 147G.\tab Disputes as to the application of this division.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid15416620 Division 2 \endash  Offences.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 148.\tab Assemblies for smuggling, prevention of seizures, etc.
\par 149.\tab Smuggling.
\par 150.\tab Use of conveyance for smuggling.
\par 151.\tab Offences in relation to narcotic drugs.
\par 152.\tab Unauthorized entry on ships, aircraft, etc.
\par 153.\tab Miscellaneous offences.
\par 154.\tab Bribery of officers, undue influence, etc.
\par 155.\tab Assaulting, resisting, obstructing, etc., officers.
\par 156.\tab Rescuing seized goods, etc.
\par 157.\tab Collusion and similar offences by officers, etc.
\par 158.\tab Unauthorized opening of warehouse.
\par 159.\tab Unlawful importation or possession of blank invoices.
\par }\pard\plain \ltrpar\s125\qj \fi-720\li2534\ri0\widctlpar\wrapdefault\faauto\rin0\lin2534\itap0 \rtlch\fcs1 \ab\ai\af42\afs24\alang1025 \ltrch\fcs0 \b\i\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42 \ltrch\fcs0 
\insrsid15416620 Division 3 \endash  Penalties.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 160.\tab Penalties for offences in relation to narcotic drugs.
\par 161.\tab General penalty.
\par 162.\tab Penalties in addition to forfeitures.
\par 163.\tab Minimum penalties.
\par 164.\tab Maximum penalties in certain cases.
\par 165.\tab Penalty on second conviction.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42 \ltrch\fcs0 
\b\insrsid15416620 PART XIII \endash  CUSTOMS PROSECUTIONS.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 166.\tab Interpretation of Part XIII.
\par 167.\tab Institution of prosecutions.
\par 168.\tab Practice in prosecutions.
\par 169.\tab Commencement of prosecutions.
\par 169A.\tab Offences by companies and liability for acts of agents or employees.
\par 170.\tab Protection to witnesses.
\par 171.\tab Averments.
\par 172.\tab Goods in the control of the Customs.
\par 173.\tab Levy of penalty on goods.
\par 174.\tab Affect of imprisonment.
\par 175.\tab Costs.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42 \ltrch\fcs0 
\b\insrsid15416620 PART XIV \endash  DISPUTES AS TO DUTY.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 176.\tab Payment under protest.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42 \ltrch\fcs0 
\b\insrsid15416620 PART XV \endash  SETTLEMENT OF DISPUTES BY THE COMMISSIONER GENERAL.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 177.\tab Disputes as to contraventions of Act.
\par 178.\tab Settlement of other disputes.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42 \ltrch\fcs0 
\b\insrsid15416620 PART XVI \endash  THE COASTING TRADE.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 179.\tab The coasting trade, and coasting ships and aircraft.
\par 180.\tab Coasters taking in cargo at sea, etc.
\par 181.\tab Report of coasting ship or aircraft.
\par 182.\tab Account of locally-produced goods.
\par 183.\tab Regulation of coasting trade.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42 \ltrch\fcs0 
\b\insrsid15416620 PART XVII \endash  AGENTS.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 184.\tab Authorized agents.
\par 185.\tab Production of authority on demand.
\par 186.\tab Personal liability of agents.
\par 187.\tab Liability of principal for actions of agent.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42 \ltrch\fcs0 
\b\insrsid15416620 PART XVIII \endash  MISCELLANEOUS.
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 188.\tab Goods on commissioned ships and aircraft.
\par 189.\tab Collectors\rquote  sales.
\par 190.\tab Alteration of agreements where duty altered.
\par 191.\tab Recovery of duty.
\par 191AA.\tab Statutory garnishee.
\par }\pard\plain \ltrpar\s127\qj \fi-720\li1559\ri0\widctlpar\wrapdefault\faauto\rin0\lin1559\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93duty\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par  }{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \cs45\b0\caps0\insrsid15416620 \'93taxpayer\'94}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620  
\par }\pard\plain \ltrpar\s124\qj \fi-720\li720\ri0\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs24\alang1025 \ltrch\fcs0 \b\caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 
\b0\caps0\insrsid15416620 191AB.\tab Issue of clearance certificate.
\par 191AC.\tab Clearance certificate to be produced to shipowner etc.
\par [191A.\tab }{\rtlch\fcs1 \ab0\ai\af42 \ltrch\fcs0 \b0\i\caps0\insrsid15416620 Repealed}{\rtlch\fcs1 \ab0\af42 \ltrch\fcs0 \b0\caps0\insrsid15416620 ]
\par 192.\tab Declarations.
\par 192A.\tab Customs control.
\par 193.\tab Regulations.
\par 194.\tab Refund set-off.
\par 195.\tab Computer service.
\par }\pard\plain \ltrpar\s128\qj \fi-720\li1967\ri0\sb60\widctlpar\wrapdefault\faauto\rin0\lin1967\itap0 \rtlch\fcs1 \af42\afs24\alang1025 \ltrch\fcs0 \caps\f42\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42 \ltrch\fcs0 
\b\caps0\insrsid15416620 SCHEDULE 1
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\cltxlrtb\clftsWidth3\clwWidth7920\clshdrawnil \cellx8640\pard\plain \ltrpar\s59\qj \li0\ri0\widctlpar\intbl\tqc\tx4153\tqr\tx8306\wrapdefault\faauto\rin0\lin0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\field{\*\fldinst {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid15416620  IF }{\field{\*\fldinst {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid15416620  = OR ( }
{\field{\*\fldinst {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid15416620  COMPARE }{\field{\*\fldinst {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid15416620 STYLEREF "Section No" \\* MERGEFORMAT}}{\fldrslt {\rtlch\fcs1 \ab\af42\afs24 
\ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid2715675 1A}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid15416620  = Preamble* \\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \ab\af42\afs24 
\ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid2715675 0}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid15416620 ,}{\field{\*\fldinst {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\b\fs24\insrsid15416620  COMPARE }{\field{\*\fldinst {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid15416620 STYLEREF "Section No" \\* MERGEFORMAT}}{\fldrslt {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid2715675 1A}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid15416620  <= 0 \\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid2715675 0}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid15416620 ) \\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid2715675 0}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid15416620  = 1 "" "s. "\\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid2715675 s. }}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\field{\*\fldinst {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid15416620 STYLEREF "Section No" \\* MERGEFORMAT}}{\fldrslt {\rtlch\fcs1 
\ab\af42\afs24 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid2715675 1A}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 \cell }\pard \ltrpar\s59\qc \li0\ri0\widctlpar\intbl
\tqc\tx4153\tqr\tx8306\wrapdefault\faauto\rin0\lin0 {\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \i\fs24\insrsid15416620 Customs 9999}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 \cell }\pard\plain \ltrpar\ql \li0\ri0\sa160\sl259\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
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\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth7920\clshdrawnil \cellx8640\row }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 
\par }}{\headerr \ltrpar \ltrrow\trowd \irow0\irowband0\lastrow \ltrrow\ts11\trleft720\trkeep\trftsWidth1\tblind720\tblindtype3 \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth7920\clshdrawnil 
\cellx8640\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1440\clshdrawnil \cellx10080\pard\plain \ltrpar\s59\qc \li0\ri0\widctlpar\intbl\tqc\tx4153\tqr\tx8306\wrapdefault\faauto\rin0\lin0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \i\fs24\insrsid15416620 Customs 9999}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 \cell 
}\pard \ltrpar\s59\qr \li0\ri0\widctlpar\intbl\tqc\tx4153\tqr\tx8306\wrapdefault\faauto\rin0\lin0 {\field{\*\fldinst {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid15416620  IF }{\field{\*\fldinst {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\b\fs24\insrsid15416620  = OR ( }{\field{\*\fldinst {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid15416620  COMPARE }{\field{\*\fldinst {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid15416620 STYLEREF "Section No" \\* MERGEFORMAT}
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}{\fldrslt {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid2715675 0}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid15416620 ,}{\field{\*\fldinst {
\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid15416620  COMPARE }{\field{\*\fldinst {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid15416620 STYLEREF "Section No" \\* MERGEFORMAT}}{\fldrslt {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
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\b\fs24\lang1024\langfe1024\noproof\insrsid2715675 0}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid15416620 ) \\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
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\b\fs24\lang1024\langfe1024\noproof\insrsid2715675 s. }}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\field{\*\fldinst {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid15416620 STYLEREF "Section No" \\* MERGEFORMAT}}{\fldrslt {\rtlch\fcs1 
\ab\af42\afs24 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid2715675 1.}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 \cell }\pard\plain \ltrpar\ql \li0\ri0\sa160\sl259\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
\trowd \irow0\irowband0\lastrow \ltrrow\ts11\trleft720\trkeep\trftsWidth1\tblind720\tblindtype3 \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth7920\clshdrawnil \cellx8640\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1440\clshdrawnil \cellx10080\row }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 
\par }}{\footerl \ltrpar \pard\plain \ltrpar\s49\qc \li0\ri0\widctlpar\tqr\tx8789\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid15416620 \endash  }{\field{\*\fldinst {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid15416620 PAGE}}{\fldrslt {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid2715675 10}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid15416620  \endash }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
\par }}{\footerr \ltrpar \pard\plain \ltrpar\s49\qc \li0\ri0\widctlpar\tqr\tx8789\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid15416620 \endash  }{\field{\*\fldinst {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid15416620 PAGE}}{\fldrslt {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid2715675 9}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid15416620  \endash }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
\par }}{\footerf \ltrpar \pard\plain \ltrpar\s49\qc \li0\ri0\widctlpar\tqr\tx8789\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 
\par }}\pard\plain \ltrpar\s106\qc \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\b\fs24\insrsid15416620 INDEPENDENT STATE OF PAPUA NEW GUINEA.
\par }\pard\plain \ltrpar\s37\qc \li0\ri0\sb480\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 
\par }\pard\plain \ltrpar\s105\qc \li0\ri0\sb480\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42\afs24 \ltrch\fcs0 
\b0\fs24\cf0\insrsid15416620 AN ACT
\par entitled
\par }\pard\plain \ltrpar\s104\qc \li0\ri0\sb480\sa240\sl-360\slmult0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs30\alang1025 \ltrch\fcs0 \b\caps\f42\fs30\cf15\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ai\af42\afs24 \ltrch\fcs0 \i\caps0\fs24\cf0\insrsid15416620 Customs Act }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs199\caps0\fs24\cf0\insrsid15416620 1951}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \i\caps0\fs24\cf0\insrsid15416620 ,
\par }\pard\plain \ltrpar\s66\qj \fi-720\li720\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab0\af42\afs24 \ltrch\fcs0 
\b0\fs24\insrsid15416620 Being an Act relating to the Customs.
\par }\pard\plain \ltrpar\s83\qc \li0\ri0\sb240\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid15416620 PART I. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 PRELIMINARY.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 1.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Interpretation.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 amended by No. 41 of 1983. s1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn 
{\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 (definition of \'93aerodrome\'94) repealed by }{
\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 
 1998 (No. 5 of 1998), s1(a);  Section 1 (definition of \'93aerodrome owner\'94) repealed by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s1(b);  Section 1 Subsection (1) amended by No. 27 of 2003, s. 1;  Section 1 (definition of \'93Commissioner of Customs\'94) inserted by }{\rtlch\fcs1 \ai\af0\afs20 
\ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 
 1992 (No. 32 of of 1992), s1(d);  Section 1 Subsection (1) amended by No. 27 of 2003, s. 1;  Section 1 (definition of \'93Commissioner of Internal Revenue\'94) inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1986 (No. 44 of 1986), s1(a);  Section 1 (definition of \'93
Commissioner of Internal Revenue\'94) repealed by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s1(c);  Section 1 (definition of \'93the Comptroller\'94) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 
Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1986 (No. 44 of 1986), s1(b);  Section 1 (definition of \'93the Comptroller\'94) repealed by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s1(d);  Section 1 (definition of \'93the Customs
\'94) repealed and replaced by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 
 1992 (No. 32 of 1992), s1(e);  Section 1 Subsection (1) amended by No. 17 of 2004, s. 1;  Section 1 Subsection (1) amended by No. 10 of 2005, s. 1;  Sectio
n 1 Subsection (1) amended by No. 17 of 2004, s. 1;  Section 1 Subsection (1) amended by No. 10 of 2005, s. 1;  Section 1 Subsection (1) amended by No. 10 of 2005, s. 1;  Section 1 (definition of \'93smuggling\'94) repealed and replaced by }{\rtlch\fcs1 
\ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 
 1998 (No. 5 of 1998), s1(e);  Section 1 Subsection (1) amended by No. 10 of 2005, s. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
In this Act, unless the contrary intention appears\endash 
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 (definition of \'93aerodrome\'94) repealed by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s1(a);  Section 1 (definition of \'93aerodrome owner\'94) repealed by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 
 1998 (No. 5 of 1998), s1(b);  Section 1 Subsection (1) amended by No. 27 of 2003, s. 1;  Section 1 (definition of \'93Commissioner of Customs\'94) inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 
 1992 (No. 32 of of 1992), s1(d);  Section 1 Subsection (1) amended by No. 27 of 2003, s. 1;  Section 1 (definition of \'93Commissioner of Internal Revenue\'94) inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1986 (No. 44 of 1986), s1(a);  Section 1 (definition of \'93Commis
sioner of Internal Revenue\'94) repealed by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s1(c);  Section 1 (definition of \'93the Comptroller\'94) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 
Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1986 (No. 44 of 1986), s1(b);  Section 1 (definition of \'93the Comptroller\'94) repealed by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s1(d);  Section 1 (definition of \'93the Customs
\'94) repealed and replaced by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 
 1992 (No. 32 of 1992), s1(e);  Section 1 Subsection (1) amended by No. 17 of 2004,
 s. 1;  Section 1 Subsection (1) amended by No. 10 of 2005, s. 1;  Section 1 Subsection (1) amended by No. 17 of 2004, s. 1;  Section 1 Subsection (1) amended by No. 10 of 2005, s. 1;  Section 1 Subsection (1) amended by No. 10 of 2005, s. 1;  Section 1 (
definition of \'93smuggling\'94) repealed and replaced by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s1(e);  Section 1 Subsection (1) amended by No. 10 of 2005, s. 1.}}\chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 (definition of \'93airport\'94) inserted by }{\rtlch\fcs1 \ai\af0\afs20 
\ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s1(a).}}}{\rtlch\fcs1 \ab\af42\afs24 
\ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93airport\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620  means a place declared under Section 7(1)(d) to be, for the purposes of this Act, a place for the landing of aircraft;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 (definition of \'93airport owner\'94) inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s1(a).}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93airport owner\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  includes the occupier of an airport;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93aircraft\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620  includes aeroplanes, seaplanes, airships, balloons, and any other means of aerial locomotion;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 Subsection (1) amended by No. 10 of 2005, s. 1.}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93assessment of duty\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  includes the determination of the amount of duty payable;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 (definition of \'93Assistant Commissioner of Customs\'94) inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 
Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s1(a).}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93
Assistant Commissioner of Customs\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620  means an Assistant Commissioner of Customs appointed by the Commissioner General;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 Subsection (1) amended by No. 10 of 2005, s. 1.}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93authentication code\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 
 means any identification or identifying code, password or any other authentication method or procedure which has been assigned to a registered user of the computer service referred to in Section 195 for the purpose of identifying and authenticating the a
ccess to and use of the computer service by the registered user;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 Subsection (1) amended by No. 10 of 2005, s. 1.}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93authorised officer\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  in relation to this Act, means an officer of Customs authorised in writing by the Commissioner of Customs to exercise the powers or perform the functions of an office under the Act;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93boarding station\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
 means a place declared under Section 7(1)(a) to be, for the purposes of this Act, a boarding station;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93by authority\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
 means by the authority of an officer performing duty in the matter in relation to which the expression is used;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 (definition of \'93cannabinoids\'94) inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s1(c).}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93cannabinoids\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  means cannabinoids of all kinds, other than a cannabinoid of a kind that can be obtained from a plant that is not a cannabis plant;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 (definition of \'93cannabis\'94) inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s1(c).}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93cannabis\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  means a cannabis plant, whe
ther living or dead, and includes, in any form, any flowering or fruiting tops, leaves, seeds, stalks or any other part of a cannabis plant or cannabis plants and any mixture of parts of a cannabis plant or cannabis plants, but does not include cannabis r
esin or cannabis fibre;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 (definition of \'93cannabis fibre\'94) inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s1(c).}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93cannabis fibre\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  means goods that consist wholly or substantially of fibre obtained from a cannabis plant or cannabis plants but do not contain any other substance or thing obtained from a cannabis plant;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 (definition of \'93cannabis plant\'94) inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s1(c).}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93cannabis plant\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  means a plant of the genus Cannabis; 
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 (definition of \'93cannabis resin\'94) inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s1(c).}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93cannabis resin\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  means a substance that consists wholly or substantially of resin (whether crude, purified or in any other form) obtained from a cannabis plant or cannabis plants;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93carriage\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620  includes vehicle and conveyance of any kind;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 Subsection (1) amended by No. 10 of 2005, s. 1.}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93clearance\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  means the completion of the Customs formalities necessary to allow the goods to enter home consumption or to be exported, as the case may be;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93Collector\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620  includes\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the Commissioner General; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the Commissioner of Customs; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 an Assistant Commissioner of Customs; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 a principal officer of Customs performing duty at the time and place in relation to which the expression is used; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 any officer performing duty in the matter in relation to which the expression is used;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 (definition of \'93Collector\'94) repealed and replaced by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}
{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s1(b).}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93the Collector\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  means the principal officer at a port of entry;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 Subsection (1) amended by No. 10 of 2005, s. 1.}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93commercial document\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  in relation to goods, means a document or other record prepared in the ordinary course of business for the purposes of a commercial transaction involving the goods or the carriage or storage or the goods;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 Subsection (1) amended by No. 27 of 2003, s. 1.}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93Commissioner General\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  means the Commissioner General of Internal Revenue appointed under Section 6 of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid15416620 Income Tax Act 1959}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  and any reference in this Act to the Comptroller or the Commissioner shall be deemed to include the Commissioner General;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 Subsection (1) amended by No. 27 of 2003, s. 1.}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93Commissioner of Customs\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  means the Commissioner of Customs appointed under Section 3 and any reference in the Act to the Comptroller or the Commissioner shall be deemed to include the Commissioner of Customs;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 Subsection (1) amended by No. 10 of 2005, s. 1.}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93container\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  means a container within the meaning of the Customs Convention on Containers, 1972 signed in Geneva on 2 December 1972, as affected by any amendment of the Convention that has come into force, and includes\~\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
a trailer or other like receptacle, whether with or without wheels, that is used for the movement of goods from one place to another; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 any baggage; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 any other thing that is or could be used for the carriage of goods, whether or not designed for the purpose;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 Subsection (1) amended by No. 10 of 2005, s. 1.}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93conveyance\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  means an aircraft, railway rolling stock, vehicle, vessel or container of any kind; 
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 Subsection (1) amended by No. 10 of 2005, s. 1.}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93counterfeit trademark goods\'94}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid15416620  includes\~\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
any goods, including packaging, bearing without authorisation a 
trademark which is substantially identical or deceptively similar to a well-known mark, a geographical indication or a trademark validly registered in respect of such goods, or which cannot be distinguished in its essential aspects from such a mark, and w
hich thereby infringes or is likely to infringe the rights of the owner of the mark in question; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 any trademark designed without authorisation to be applied to goods, whether presented separately or not, in the same circumstances as counterfeit trademark goods; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 
any goods bearing marks which are substantially identical or deceptively similar to protected trademarks, which may be in violation of any law relating to trademarks when used on goods or services differing from those for which a trademar
k is registered, causing confusion as to source or origin;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 Subsection (1) amended by No. 17 of 2004, s. 1.}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93the Customs\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  means the Division of Customs of the Internal Revenue Commission;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 Subsection (1) amended by No. 10 of 2005, s. 1.}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93customs formalities\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  means all the operations which must be carried out by the persons concerned and the Customs in order to comply with the Customs law;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 Subsection (1) amended by No. 10 of 2005, s. 1.}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93the Customs Act\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  means this Act and any instruments (including rules, regulations or by-laws) made under this Act and any other Act, and any instruments (including rules, regulations or by-laws) made under any other Act, relating to cust
oms in force within any part of the country;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 Subsection (1) amended by No. 10 of 2005, s. 1.}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93Customs Controlled Area\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  means\~\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
a port, airport, wharf, boarding station or port of entry that is appointed, and the limits of which are fixed, under Section 7; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 any place within the fixed limits described in the conditions of a permission granted by a Collector under Section 25; or 
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 a place described in a licence for warehousing goods that is granted under Sections 54, 54A and 54B; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 a place that is approved, in writing, by the Commissioner-General as a place for the examination of international mail; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 
any place at which an officer has been stationed on board any vessel or aircraft that has arrived in Papua New Guinea from a place outside Papua New Guinea for the purpose of doing anything he is required or authorised to do in the administration or enfor
cement of this or any other Act of Parliament;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 Subsection (1) amended by No. 10 of 2005, s. 1.}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93Customs-related law\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  means\~\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 this Act; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 any other Act, or any regulations made under any other Act, that relate to the importation or expo
rtation of goods, where the importation or exportation is subject to compliance with any condition or restriction or prohibition or is subject to any tax, duty, levy or charge (however described); or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 any other Act, or any regulations made under any oth
er Act, that relate to the control of people or conveyances, at the border or in or at a Customs Controlled Area where such control is subject to compliance with any condition or restriction or prohibition (however described); or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid15416620 Excise Act 1956}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620  and regulations made under that Act;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 any other Act, or regulation made under any other Act, that fails within the administration of the Commissioner-General of the Internal Revenue Commission;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid15416620 \'93court\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620  means a court of summary jurisdiction;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 Subsection (1) amended by No. 10 of 2005, s. 1.}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93database report\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  means any automatic log, journal or other report which is automatically generated by the computer service referred to in Section 195 for the purposes of recording the details of a 
transaction relating to an electronic notice including the authentication code, data and time of receipt, storage location and any alteration or deletion relating to the notice;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 Subsection (1) amended by No. 10 of 2005, s. 1.}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93declarant\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  means any person who makes a Goods declaration or in whose name such a declaration is made;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 Subsection (1) amended by No. 10 of 2005, s. 1.}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93documents\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  includes\~\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
any paper or other material on which there is writing; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 any paper or other material on which there are marks, figures, symbols or perforations having a meaning for persons qualified to interpret them; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 any paper or other material on which a photographic image or any other image is recorded; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 any article or material from which sounds, images or writing is capable of being produced with or without the aid of a computer or of some other device; 
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid15416620 \'93drawback\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620  includes bounty or allowance;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 Subsection (1) amended by No. 10 of 2005, s. 1.}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93due date\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  means the date when payment of duty is due;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93dutiable goods\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620  means goods in respect of which a duty of customs is payable;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 Subsection (1) amended by No. 10 of 2005, s. 1.}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93duty\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  means all revenue collected by the customs and includes\~\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
duties of customs imposed under the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid15416620 Customs Tariff Act 1990}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 ; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 duties of excise imposed under the Excise Tariff Act 1992; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 goods and services tax imposed under }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs95\fs24\insrsid15416620 Section 6 of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid15416620 Goods and Services Tax Act 2003}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 ,
\par }\pard\plain \ltrpar\s71\qj \li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 on goods at the point of import or export and also includes all administrative penalties or interest imposed by the customs for a breach of the Act or Regulations, and \'93duty of customs\'94 or \'93customs duty\'94
 have a similar meaning;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 Subsection (1) amended by No. 10 of 2005, s. 1.}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93examination of goods\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  means the physical inspection of goods by the Customs to satisfy themselves that the nature, origin, condition, quantity and value of the goods are in accordance with the particulars furnished in the goods declaration;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 (definition of \'93goods\'94) repealed and replaced by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s1(d).}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93goods\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  include\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 ships and aircraft; and

\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 all kinds of movable personal property;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 Subsection (1) amended by No. 10 of 2005, s. 1.}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93goods declaration\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  means a statement made by a person to the Customs, in the requirement form, and giving such particulars of the goods as are required to be given to the Customs in accordance with Customs-related law;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93goods under drawback\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620  means goods in respect of which a claim for drawback has been made;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93Government warehouse\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620  means a Government warehouse appointed under Section 71(1);
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93licensed warehouse\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620  means a warehouse licensed under Section 54;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93master\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
, in relation to a ship, means the person in charge of the ship, but does not include a pilot or a Government officer;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93narcotic drug\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
 means any goods consisting of, or of a mixture containing, bufotenine, dimethyltryptamine, lysergide, mescaline, psilocin or psilocybin, or any goods declared under Section 2 to be marcotic drugs for the purposes of this Act;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93National Economic and Fiscal Commission\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
 means the National Economic and Fiscal Commission established by Section 117 of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid15416620 Organic Law on Provincial Governments and Local-level Governments}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid15416620 ;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93officer\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
 includes all persons employed in the service of the Customs, and any officer of the Public Service appointed under Section 4 to be an officer for the purpose of this Act;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 Subsection (1) amended by No. 10 of 2005, s. 1.}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93owner\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 , in relation to goods, includes any person (other than an officer of Customs acting in an official capacity) being or holding him
self out to be the owner, importer, exporter, consignee, agent or person possessed of, beneficially interested in, or having any control of, or a power of disposition over, the goods;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93owner\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 , in relation to a ship or aircraft, includes a person acting as 
agent for the owner or to receive freight or other charges payable in respect of the ship or aircraft;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 Subsection (1) amended by No. 10 of 2005, s. 1.}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93owner of copyright\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  is as defined in the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid15416620 Copyright and Neighbouring Rights Act 2000}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 ;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93package\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620  includes any means by which goods are cased, covered, enclosed, contained or packed for carriage;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 Subsection (1) amended by No. 10 of 2005, s. 1.}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93person\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  means both natural and legal persons unless the context otherwise requires;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93pilot\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620  means the person in charge or command of an aircraft;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 Subsection (1) amended by No. 10 of 2005, s. 1.}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93pirated copyright goods\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  includes\~\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
any goods which are copies made without the consent of the right holder or a person duly authorised by the right holder and where the making of that copy would have constituted an infringement of a copyright or a related right; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 any implements used or intended to be used in the production of pirated goods;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid15416620 \'93port\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620  means a place declared under Section 7(1)(b) to be, for the purposes of this Act, a port;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 (definition of \'93port of entry\'94) inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions 2000) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1999 (No 16 of 1999), s2(a).}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93port of entry\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  means a place declared under Section 7(1)(e) to be, for the purposes of this Act, a port of entry;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 Subsection (1) amended by No. 10 of 2005, s. 1.}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93registered user\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  means a person who has been registered with and authorised by the Commissioner General to gain access to and use the computer service referred to in Section 195;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 Subsection (1) amended by No. 10 of 2005, s. 1.}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93release of goods\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  means the action by the Customs to permit goods undergoing clearance to be released from Customs control and placed at the disposal of the persons concerned;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 Subsection (1) amended by No. 10 of 2005, s. 1.}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93right holder\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  means\~\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 the regis
tered proprietor of a registered trade mark, a geographical indication or a well-known mark; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the owner of copyright or other intellectual property right, and includes a duly authorised licensee as well as an individual, a corporation or an association authorised by any of the afore-mentioned persons to protect its rights;

\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid15416620 \'93the regulations\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620  means any regulations made under this Act;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 Subsection (1) amended by No. 10 of 2005, s. 1.}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93a security\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  means security\~\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 that ensures to the satis
faction of the Commissioner-General that an obligation to the Customs will be fulfilled; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 is described as \'93general\'94 when it ensures that the obligations arising from several operations will be fulfilled;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid15416620 \'93ship\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620  includes any vessel used in navigation by water not propelled by oars only;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 Subsection (1) amended by No. 10 of 2005, s. 1.}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93smuggling\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 
 means any unlawful importation, introduction or exportation or attempted unlawful importation, introduction or exportation of goods subject to duties or any goods the importation or export of which is prohibited, controlled or regulated by or pursuant to
 this or any other Act of Parliament;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1 Subsection (1) amended by No. 10 of 2005, s. 1.}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93third party\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  means any person who deals directly with the Customs, for and on behalf of another person, relating to the importation, exportation, movement or storage of goods;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93this Act\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620  includes the regulations;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93time of exportation\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620  shall be deemed to occur\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
where goods for exportation are transported by sea or air\endash at the time the ship or aircraft departs from the limits of the last port or airport from which it has received a Certificate of Clearance under Section 47; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 where the goods for exportation are transported by land\endash at the time when the goods are cleared for exportation by an officer at the last customs station before crossing the border of Papua New Guinea;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid15416620 \'93time of importation\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620  shall be deemed to occur\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
where the goods for importation are transported by sea\endash at the time when the ship carrying the goods enters the limits of the first Papua New Guinea port of its voyage; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 where the goods for importation are transported by air\endash at the time when the aircraft carrying the goods first lands in Papua New Guinea or the time the goods are unloaded in Papua New Guinea, whichever first occurs; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 where the goods for importation are transported by land\endash the time the goods first cross the border into Papua New Guinea;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid15416620 \'93warehouse\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620  means a warehouse licensed under Section 54;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93wharf\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620  means a wharf declared under Section 7(1)(c) for the purposes of this Act;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93wharf owner\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620  includes the owner or occupier of a wharf.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Where in this Act there is a requirement, or provision for a requirement, that a person answer questions, the person is required to answer, to the best of his knowledge and belief, all questions on the subject concerned that are asked by the Collector.

\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Where in this Act there is a requirement, or provision for a requirement, that a person produce documents, the person is required to produce to the Collector, to the best of his power, all documents relating to the subject concerned.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 1A}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\caps\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 1A added by No. 26 of 1984. s1; repealed by No 41 of 2000.}}}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 .\tab [}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \i\caps\fs24\insrsid15416620 Repealed}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 .]
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 2.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Declaration of narcotic drugs.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 The Minister may, by notice in the National Gazette, declare any goods to be narcotic drugs for the purposes of this Act.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid15416620 PART II. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 ADMINISTRATION OF THE CUSTOMS.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 3.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Administration of this Act.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 3 replaced by No. 41 of 1983, s2. Repealed and replaced by Customs (Budget Provisions) Act 1992 (No. 32 of 1992), s2.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The Commissioner General has the general administration of this Act.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 3(2) repealed and replaced by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1986 (No. 44 of 1986), s2. Subsection (2) repealed and replaced by No 41 of 2000.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 3(2) repealed and replaced by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1986 (No. 44 of 1986), s2. Subsection (2) repealed and replaced by No 41 of 2000.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 There shall be a Commissioner of Customs who shall
\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
be appointed by notice in the National Gazette by the National Executive Council after considering a recommendation from the Commissioner General; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 be appointed for such period, of not less than five years or more than seven years, as the National Executive Council determines; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 be eligible for re-appointment.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 3(3) added by No 41 of 2000.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn 
{\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 3(3) added by No 41 of 2000.}}}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The office of Commissioner of Customs is hereby declared to be an office to and in relation to which Division III.2 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs51\i\fs24\insrsid15416620 Leadership Code}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 ) of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid15416620 Constitution}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620  applies.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 3A.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Delegation by Commissioner General and Collectors.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 3A added by No. 41 of 1983, s3; repealed and replaced by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
The Commissioner General may, by written instrument, delegate to the Commissioner of Customs or to an Assistant Commissioner or 
to Assistant Commissioners all or any of his functions and powers under this Act or any other Act that is an Act relating to customs or excise (except this power of delegation).
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A Collector may, with the written approval of the Commissioner General, de
legate to any person all or any of his functions and powers under this Act (except this power of delegation).
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 4.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Appointment of officers of Customs.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 The Minister may, by notice in the National Gazette, appoint officers of the Public Service to be officers for the purposes of this Act.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 5.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Customs seal.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The seal of the Customs is the National Emblem with the words \'93Papua New Guinea Customs\'94 encircling the Emblem, and with the name of the port added.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Judicial notice shall be taken of the seal.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 6.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Customs flag, etc.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 The vessels, boats and aircraft employed in the service of the Customs shall be distinguished from other vessels, boats and aircraft by such flag or in such other manner as is prescribed.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 7.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Declaration of ports, boarding stations, etc.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The Minister may, by notice in the National Gazette\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
declare places to be, for the purposes of this Act, boarding stations for the boarding of ships and aircraft by officers; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 declare places to be, for the purposes of this Act, ports, and fix their limits; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 declare, for the purposes of this Act, wharfs within ports, and fix their limits; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 7(1)(d) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
declare places, whether within the limits of a port or otherwise, to be, for the purposes of this Act, airports, and fix their limits; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 7(1)(e) added by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions 2000) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1999 (No 16 of 1999), s3(a).}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 declare places conn
ected by land with another country, as port of entry for passengers, goods and vehicles.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 7(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3; amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions 2000) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1999 (No 16 of 1999), s3(b).}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 7(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3; amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions 2000) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1999 (No 16 of 1999), s3(b).}}}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid15416620 Ports, ports of entry, wharfs and airports may be declared for specified limited purposes or without limitation.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 8.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Sufferance wharfs and places for examination of goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 The Commissioner General may, by notice in the National Gazette\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
appoint sufferance wharfs in any port; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 appoint places for the examination of goods on landing.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 9.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Provision of accommodation on wharfs, etc.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 9 amended by No. 18 of 1982, Sched. 1; amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Each wharf owner and airport owner must provide, to the satisfaction of the Collector
\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 9(a) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 suitable office accommodation on his wharf or at his airport for the exclusive use of the officer employed at the wharf or airport; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 9(b) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5 .}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
such shed accommodation for the protection of goods as the Commissioner General declares, in writing, to be necessary.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 9: penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 9 Amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163 and 165, a fine of not less than K1,500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 10.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Licensing of carriages, etc.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 10 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
On payment of such fees and subject to such conditions as are prescribed, carriages, boats and lighters may be licensed for the carriage of goods subject to the control of the Customs.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The licence for a carriage, boat or lighter may be revoked by the Collector if the licensee\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
is guilty of any fraud or misconduct; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 fails to comply with this Act.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A person who uses an unlicensed carriage, boat or lighter for the conveyance of goods subject to the control of the Customs is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 10(3): penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 10 Subsection (3) amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K1,500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 11.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Working days and hours.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 11 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The working days and hours of the Customs are as prescribed and, except when
 the working of overtime is permitted by the Collector, cargo must be received, loaded or worked on, or discharged from, a ship or aircraft only on working days and during working hours.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 11: penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 11 Amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K1,500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 12.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Overtime charges.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 When the working of overtime by an officer is permitted, overtime at prescribed rates shall be charged for the services of the officer.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid15416620 PART III. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 CUSTOMS SECURITIES.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 13.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Requirement of security.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The Customs may\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
require and take security for compliance with this Act, and generally for the protection of the public revenue; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 pending the giving of the required security in relation to any goods subject to the control of the Customs, refuse to deliver the goods or to pass any entry relating to the goods.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 13(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 13(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 When security is required for a particular purpose, it may, by authority of the Commissioner General, be accepted to cover all transactions for such time and for such amount as the Commissioner General approves.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 14.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Customs securities.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Where a security is required by or under this Act, it may, in the discretion of a Collector, be given\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 by bond; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 by guarantee; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 by cash deposit,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
or partly by one such method and partly by another.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The prescribed form of Customs security is sufficient for all the purposes of a bond or guarantee under this Act, and, without sealing, binds its subscribers
\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 as if sealed; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 unless otherwise provided in it\endash jointly and severally for the full amount.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 If at any time the Commissioner General is not satisfied wi
th the sufficiency of a security, he may require fresh security to be given, and fresh security shall be given accordingly.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (4)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 14(4) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5. }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 44 of 1993), s1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 14(4) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5. }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 44 of 1993), s1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A Customs security may be cancelled by the Commissioner General after the expirat
ion of the period of 12 months after\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the date of the security; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the time specified for the performance of the conditions of the security.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 15.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Effect of Customs securities.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Where a Customs security is put in suit by the Collector, the production of the security entitles the Collector, without further proof, to judgement, for their stated liability, against the persons appearing to have executed it, unless they prove\endash 

\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 comp
liance with the conditions of the security; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 that the security was not executed by them; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 release; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 satisfaction.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 If it appears to the court that a non-compliance with a Customs security has occurred\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the security shall not be deemed to have been discharged or invalidated; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the subscribers shall not be deemed to have been released or discharged from liability,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
by reason of\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
any extension of time or other concession; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the Customs having consented to, or acquiesced in, a previous non-compliance with the condition; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the Collector having failed to take proceedings against the subscribers on a previous non-compliance with the condition.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid15416620 PART IV. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 CUSTOMS CONTROL, ENTRIES, ETC.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid15416620 Division 1.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
\par Customs Control.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 16.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Customs control of goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 16 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Goods are subject to the control of the Customs as follows:\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 imported goods\endash 
from the time of importation until\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid15416620 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 delivery for home consumption; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 exportation,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
whichever first happens;
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 goods under drawback
\endash from the time of the claim for drawback until they are exported;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 goods subject to export duty\endash from the time when the goods are brought to any port or place for export until payment of the duty;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 goods for export the exportation of which is subject to compliance with any condition or restriction under any Act\endash 
from the time when the goods are made or prepared in, or are brought into, any prescribed place for export until they are exported;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 16(1)(e) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
goods on board a ship, boat or aircraft from a place outside the country\endash whilst the ship, boat or aircraft is within a port or airport in the country.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Goods imported through the post are subject to the control of the Customs in the same manner as goods otherwise imported.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 16(3): penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 
 1993 (No. 37 of 1993), s1;  Section 16 Subsection (3) amended by No. 13 of 2001, Sched. 1;  Section 16 Subsection (3) substituted by No. 10 of 2005, s. 2.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 16(3): penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 16 Subsection (3) amended by No. 13 of 2001, Sched. 1;  Section 16 Subsection (3) substituted by No. 10 of 2005, s. 2.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 A person who, otherwise than by authority and in accordance with this Act, moves, alters or interferes with goods, or directs or permits another person to move, alter or interfere with goods subject to the control of t
he Customs, is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab Subject to Sections 163, 164 and 165, a fine of not less than K5,000.00 and not exceeding K50,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 16A.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Access to a customs controlled area.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 16A Inserted by No. 10 of 2005, s. 3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
The owner or operator of a facility containing a customs controlled area shall not grant or allow to be granted to any person, access to that area, unless that person\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
has been authorised by the Commissioner-General in accordance with any section of this Act or the Regulations or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 is a prescribed person or a member of a prescribed class of persons as described in the Regulations.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A person who\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
grants access to a Custom Controlled Area to another person in contravention of Subsection (1); or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 who intentionally directs or permits another person to grant access to a Customs controlled Area to a person in contravention of Subsection (1),
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab Subject to Sections 163, 164 and 165, a fine of not less than K1,500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Any person found to be in a restricted area who is not authorized to be in that area, is guilty of an offence and shall be liable upon conviction to a fine not exceeding K10,000.00 for the first offence and a fine to be cal
culated in increments of up to K5,000.00 for each subsequent offence.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
It is a defence to a prosecution of a person for a contravention of Subsection (1), if that person took reasonable precautions and exercised due diligence, to prevent the grant of ac
cess by the employee who is alleged to have granted a person such access to a Customs Controlled Area in contravention of that section.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 16B.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Power to question persons in a customs controlled area.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 16B Inserted by No. 10 of 2005, s. 3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 In this section, \'93
appropriate identification\'94 means\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
if a person is a member of the crew of an international ship or aircraft\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid15416620 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 a current passport; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 a document issued by the shipping or airline company having control of the ship or aircraft
 concerned setting out the full name and nationality of the person and the passport number or other official identification number of the person; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
if the person is not a member of the crew of such a ship or aircraft\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid15416620 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 a document issued by the employer of the person providing photographic identification of the employee and setting out the person\rquote s full name; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
a document issued by, or by an instrumentality of, the State providing photographic identification of the person and setting out the person\rquote s full name; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (iii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 a document, being a temporary visitors pass, issued by the owner or operator of the facility setting out the person
\rquote s full name and details of their driver\rquote s licence or other photographic identification document as proof of identity of the person.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 An officer may question any person found in or on a Customs Controlled Area and may\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 request 
that person to produce appropriate identification for the officer\rquote s inspection, in order to establish\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid15416620 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 the persons name; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 the person\rquote s reason for being there; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (iii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 evidence of the person\rquote s identity; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (iv)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 whether any offence against any customs related law is being committed; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
request the person to leave the area forthwith, if the person, being other than a crew member of an international ship or aircraft, is unable to establish his identity or to explain his presence in the customs controlled area; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 remove them, using only as much force is necessary in the circumstances, if that person refuses or fails to produce appropriate identification or refuses or fails to leave the area as directed; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 return a person to a ship or aircraft forthwith to obtain identification if he claims to be a member of the crew of an international ship or aircraft and refuses or fails to produce appropriate identification on request.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A person, who refuses or fails to answer questions truthfully or to produce on demand appropriate identification to a Customs officer, is guilty of an offence.

\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab Subject to Section 163, 164 and 165, a fine of not less than K1,500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 16C.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Providing customs with information about people issued with security identification cards.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 16C Inserted by No. 10 of 2005, s. 3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
A person who issues a security identification card to another person
 in respect of a Customs Controlled Area must provide to an authorised officer, on written request, the required identity information in respect of the person if the authorised officer suspects on reasonable grounds that the other person has committed, or
 is likely to commit, an offence against Customs-related law.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The person to whom a request is made under Subsection (1) does not comply with the obligation under that section to provide the information unless he provides it\~
\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 in writing; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 in such other form as the authorized officer directs in writing; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 within 5-days after receiving the request.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A person, who fails to comply with a request from an authorized officer under this section, is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab Subject to Section 163, 164 and 165, a fine of not less than K1,500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 16D.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Power to search and seize goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 16D Inserted by No. 10 of 2005, s. 3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 An officer may detain
\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
any person found in or on a Customs Controlled Area; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 any person who has had access to a Customs Controlled Area within a reasonable time after that person leaves the area,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
and may search that person if the officer suspects, on reasonable grounds, that the person has secreted on or about his person\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
anything in respect of which any Customs-related law has been or might be contravened; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 anything that would afford evidence with respect to a contravention of any Customs-related law; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 any goods the importation or exportation of which is prohibited, controlled or regulated under this or any other Act of Parliament.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 An officer may seize any thing found or a person as a result of a search conducted under Subsection (1) that\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 would af
ford evidence with respect to a contravention of any Customs-related law; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 are goods the importation or exportation of which is prohibited, controlled or regulated under this or any other Act of Parliament.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 16E.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Requirement to display signs at a Customs Controlled Area.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 16E Inserted by No. 10 of 2005, s. 3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
The operator of a place containing a Customs Controlled Area is required to display signs, as prescribed, identifying the place and stating that entry into it by unauthorised persons is prohibited by this Act.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A person, who fails to comply with Subsection (1), is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab Subject to Sections 163, 164 and 165, a fine of not less than K1,500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 17.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Power to examine goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 17 Substituted by No. 10 of 2005, s. 3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 An officer may\~
\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
at any time up to the time of release from a Customs Controlled Area, examine any goods that have been imported and open or cause to be opened any package or container of imported goods and take samples of imported goods in reasonable amounts; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 at a
ny time up to the time of exportation, examine any goods that have been delivered to a Customs Controlled Area and open or cause to be opened any package or container of such goods and take samples of such goods in reasonable amounts; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 examine any g
oods in the custody or possession of a person found in or on, or leaving, a customs controlled area and open or cause to be opened any baggage, package or container and take samples of the goods in reasonable amounts, if the officer suspects on reasonable
 grounds that this Act or any other Act of Parliament administered or enforced by the officer or any Regulations made under it have been or might be contravened in respect of the goods.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The power to examine goods under this section extends to items imported and exported through the mail.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 17A}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\caps\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 
Section 17A inserted by No 26 of 2000; Subsection (3) inserted by No. 27 of 2003, s. 2; Repealed by No. 17 of 2004, s. 2.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 .\tab [}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 
\i\caps\fs24\insrsid15416620 Repealed}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 .]
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 18.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Compensation for loss.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 The State is not liable for any loss or damage occasioned, otherwise than by the neglect or wilful act of an officer, to any goods subject to the control of the Customs.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid15416620 Division 2.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
\par Entry of Goods.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 19.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Entries.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 19 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn 
{\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 
Section 19 Subsection (1) substituted by No. 10 of 2005, s. 4.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 19 Subsection (1) substituted by No. 10 of 2005, s. 4.}}}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Entries may be made for all goods subject to the control of the Customs in accordance with the regulations relating to the requirement to enter goods.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Subsection (3), an entry in respect of any goods shall be made by the delivery to a Collector of an entry specifying the goods, and on the delivery of the entry the goods shall, for the purposes of this Act, be deemed to have entered.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 
Section 19 Subsection (3) amended by No. 17 of 2004, s. 3;  Section 19(3) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3;  Section 19(3) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3;  Section 19 Subsection (3) substituted by No. 10 of 2005, s. 4.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 19 Subsection (3) amended by No. 17 of 2004, s. 3;  Section 19(3) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 
Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3;  Section 19(3) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 
 1998 (No. 5 of 1998), s3;  Section 19 Subsection (3) substituted by No. 10 of 2005, s. 4.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Where an entry in respect of any goods is delivered to a Collector at a port or airport or port of entry five days before the arrival at the port or airport or port of entry of a conveyance carrying the goods, then for the purposes of this Act\endash 

\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the entry shall be deemed to be made; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the goods shall be deemed to have entered,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
on the arrival of a conveyance at the port or airport or port of entry.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (4)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 19 Subsection (4) amended by No. 17 of 2004, s. 3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 19 Subsection (4) amended by No. 17 of 2004, s. 3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 At any time before examination of goods or assessment of
 duty,, an entry made in respect of the goods may, with the consent of the Collector, be withdrawn.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Where\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
an entry for the removal of any goods to a place specified in the entry has been made but not passed; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the Collector is of the opinion that\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid15416620 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 for the protection of the revenue of the Customs; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 for the purpose of ensuring compliance with this Act in relation to the goods,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
it is undesirable that the goods should be removed to that place; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the Collector, by written notice to the owner of the goods, requires the entry to be withdrawn,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the owner of the goods shall promptly comply with the notice, and for that purpose shall be deemed to have the consent of the Collector to withdraw the entry.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Where an entry for home consumption has been made in respect of goods, a person who purports to make further entry in respect of those goods, or any part of those goods, is guilty of an offence unless the first-mentioned entry has been withdrawn in acco
rdance with Subsection (4).
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 19(6): penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 19 Subsection (6) amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K1,500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (7) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A person making an entry shall, if required by the Collector, answer questions relating to the goods referred to in the entry.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (8)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 19 Subsection (8) inserted by No. 17 of 2004, s. 3.}}}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 19 Subsection (8) inserted by No. 17 of 2004, s. 3.}}}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A person making an entry shall pay an entry processing fee as prescribed.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 19A.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Release of goods without entry.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 19A Inserted by No. 10 of 2005, s. 5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
The owner of goods of a kind referred to in the Regulations that do not require an entry to be made shall provide information relating to those goods at such a time and in such a manner and form as the Regulation specify.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Customs shall authorize the delivery into home consumption of those goods as though those goods had been entered.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A person, who fails to provide information in accordance with Subsection (1), is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab Subject to Sections 163, 164 and 165, a fine of not less than K500.00 and not exceeding K2,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 20.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Authority to deal with entered goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 20 Substituted by No. 10 of 2005, s. 6.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Where an entry has been made in respect of goods, Customs shall give the owner of the goods an entry advice, by document or computer, permitting the goods to be dealt with in accordance with this section.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Where goods are authorised to be taken into home consumption, to be warehoused or to be transhipped, the authority to deal, whether given by document or computer, must set out\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
subject to Subsection (3), any condition, to which the authority is subject; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the date on which the authority is given; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 such other information as is prescribed.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 An authority to deal with goods may be made to be subject to a condition tha
t a specified permission for the goods to be dealt with be obtained under Customs-related law or another law of Papua New Guinea.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Where an authority to deal with goods is made subject to the condition that a specified permission be obtained, the author
ity to deal is taken not to have been given until the permission (proof of such a permission being obtained lies with the owner of the goods), has been obtained.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 At any time before goods authorised to be taken into home consumption, warehoused or trans
hipped are so dealt with, an officer may cancel that authority by\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
serving or transmitting a notice on the person who made the entry; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 if that person does not have possession of the goods, on the person who is in possession of the goods,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
setting out the reasons for that cancellation.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A cancellation under Subsection (5) has effect from the moment the notice is served or transmitted, as the case requires.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 21A.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Application for movement permission.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 21A Inserted by No. 10 of 2005, s. 6.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Where goods are subject to Customs control, application may be made to Customs, by document or by computer, for permission to move those goods to a place specified in the application.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 When an application is communicated to Customs under Subsection (1), a Collector must, in a form approved by the Commissioner-General\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
give the applicant permission to move the goods either absolutely or subject to such conditions as are specified in the notice; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 refuse the application and set out in the notice the reasons for that refusal.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Where a person moves goods otherwise than in accordance with a permission issued under Subsection (2), the goods are deemed to have been moved without authority.

\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 If goods are not moved in accordance with a permiss
ion issued under Subsection (2), a Collector may arrange for the goods to be moved to a warehouse.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Where a Collector has arranged for goods to be moved to a warehouse, Customs has a lien on the goods for any expenses incurred in connection with their removal to the warehouse and for any warehouse rent and charges incurred in relation to the goods.

\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 21.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Dealing with entered goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 21 Amended by No. 10 of 2005, s. 7; amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 All goods in respect of which an entry has
 been made and must be dealt with without delay in accordance with the entry advice..
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 21: penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 21 Amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K5,000.00 and not exceeding K50,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 22.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Exception for passengers\rquote  baggage.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Goods that are the personal baggage of passengers in a ship or aircraft and are not dutiable goods may, subject to any prescribed conditions, be imported or exported without entry.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid15416620 Division 3.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Division 3 inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions 2000) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1999 (No 16 of 1999), s4.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
\par Entry at land border.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 22A.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Land border.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 22A inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions 2000) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1999 (No 16 of 1999), s4; Substituted by No. 10 of 2005, s. 8.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to this section, every person arriving in or departing from Papua New Guinea through a land border shall, except in such circumstances and such conditions as may be prescribed, enter or depart Papua New Guinea at a port of entry.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 For the purposes of Subsection (1), all persons departing or leaving must present themselves without delay to an officer on duty and answer truthfully an
y questions asked by the officer.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
All the provisions of this Act relating to passengers, goods and conveyances shall, unless otherwise prescribed, apply to the entry or departure of goods, passengers and conveyances at a port of entry.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Section 30 a
nd 42 are taken to be complied with in respect of the land border if a report is made at the time of arrival or departure at the port of entry to an officer doing duty.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 22B.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Traditional inhabitants.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 22B Inserted by No. 10 of 2005, s. 8.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A pe
rson who is a traditional inhabitant, as prescribed, shall be exempt from any requirement under this Act to make a declaration or report to Customs in respect of\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
goods that are the personal belongings of that person; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 goods that are owned by, or are under the control of, that person and have been used, are being used or are intended to be used by him in connection with the performance of traditional activities; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 any conveyance that has been used, is being used or is intended to be used by that person in connection with the performance of traditional activities.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 For the purposes of Subsection (1), a person ceases to be a traditional inhabitant if he has in his possession any commercial or smuggled goods or allow
s the conveyance to be used for the carriage of persons or goods not connected to the performance of traditional activities.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid15416620 PART V. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 THE IMPORTATION OF GOODS.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid15416620 Division 1.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
\par Control of Importation.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 23.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Regulation of imports.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 23 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
The regulations may prohibit the importation of goods into the country.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The power conferred by Subsection (1) may be exercised\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
by prohibiting the importation of goods absolutely; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 by prohibiting the importation of goods from a specified place; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 by prohibiting the importation of goods unless specified conditions or restrictions are complied with.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Without limiting the generality of Subsection (2)(c), the regulations may provide\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
that the importation of the goods is prohibited unless a licence or permission to import the goods has been granted as prescribed; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 that a licence or permission so granted may be subject to conditions or requirements to be complied with, by th
e person to whom it is granted, either before or after the importation of the goods in respect of which the licence or permission has been granted.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Where a licence or permission granted to a person under the regulations is subject to a condition or req
uirement to be complied with by him, he must comply with the condition or requirement.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 23(4): penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 23 Subsection (4) amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 If not narcotic\~\endash 
 subject to Sections 163, 164 and 165, a fine of not less than K5,000.00 and not exceeding K50,000.00.
\par If narcotic \endash  as provided by Section 160.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Goods the importation of which is prohibited under this section are prohibited imports.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid15416620 Division 2.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
\par The Boarding of Ships and Aircraft.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 24.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Boarding of ships, entry of goods, etc.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 For the purpose of securing the due importation of goods\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
a ship or aircraft may be boarded; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the cargo shall be reported; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the goods shall be entered and unshipped and may be examined.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 25.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Entry of ships, aircraft and vehicles.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 25 amended by No. 18 of 1982, Sched. 1;  Section 25 amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3;  Section 25: penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 
Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 25 Amended by No. 13 of 2001, Sched. 1;  Section 25 Substituted by No. 10 of 2005, s. 9.}}}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The person in charge of a conveyance, who, unless from stress of weather or other reasonable cause, per
mits his conveyance to enter any place other than a port or airport or port of entry, is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab Subject to Section 163, 164 and 165, a fine of not less than K500.00 and not exceeding K25,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Subsection (1) does not apply if the master, pilot or driver has the permission of a Collector given under Subsection (3).
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
A Collector may grant the person in charge of a conveyance, on written application by that person to the Collector, permission to bring the conveyance to, or to remain at, a place other than a port or an airport or a port of entry.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
A permission granted under Subsection (3) shall be issued by notice in writing and is subject to any conditions specified in the notice.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The Collector may, at any time by notice in writing served on the person\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 revoke the permission; or

\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 revoke or vary a condition to which the permission is subject; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 impose new conditions to which the permission is to be subject.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A person to whom permission has been given under S
ubsection (3), who and refuses or fails to comply with any condition to which that permission is subject, is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab Subject to Section 163, 164 and 165, a fine of not less than K500.00 and not exceeding K25,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 25A.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Conveyance deemed to be imported.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 25A Inserted by No. 10 of 2005, s. 9.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Where a conveyance has entered Papua New Guinea and a Collector, after making such inquiries as he think
s appropriate, has reason to believe that the conveyance might have been imported into Papua New Guinea, he may serve a notice, as prescribed, stating that, if the conveyance remains in Papua New Guinea throughout the period of 30 days commencing on the d
ay on which the notice was served, it shall be deemed to have been imported into Papua New Guinea and shall be forfeited to the State.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A Collector may extend the period specified in a notice under Subsection (1), if he considers that it is reasonable to
 do so after having regard to any relevant matter, by serving an amended notice in an approved form specifying the period by which the period has been extended.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Where a notice under Subsection (1) or (2) has been served, a Collector may, before the exp
iration of the period specified in the notice, revoke that notice.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A Collector shall serve a notice under Subsection (1) or (2) in respect of a conveyance by\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
serving it on the owner or operator of the conveyance; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 causing the notice to be affixed to a prominent part of the conveyance; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 if circumstances do not allow for service of the notice under Paragraph (a) and (b), publishing the notice in a newspaper circulating generally in Papua New Guinea.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Where\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
a Collector has served a notice under Subsection (1) or (2) in respect of a conveyance; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the notice has not been revoked under Subsection (3); and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the conveyance has remained in Papua New Guinea throughout the period specified in the notice; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 an entry has not been made in respect of the conveyance during that period,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the conveyance shall, for the purpose of this Act, be deemed to have been imported into Papua New Guinea on the expiration of that period or that period as extended, as the case requires.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
The proceeds of any sale of goods to which this section applies shall be applied to amounts owed by the debtor, any expenses incurred by the State in respect of the goods sold and any duties on the goods, and the surplus, if any, shall be 
paid to the debtor.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 26.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Bringing to and landing generally.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 26 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
If the master of a ship from a place outside the country bound to or calling at a port fails to bring his ship to for boarding at the boarding station appointed for the port, he is guilty of an offence.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 26(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 26(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 If the pilot of an aircr
aft from a place outside the country bound to or calling at any place within the country fails to bring his aircraft for boarding to the airport nearest to the place at which he enters the country, he is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 26(2): penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 26 Subsection (2) amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K1,500.00 and not exceeding K5,000.00
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 27.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Bringing to or landing on signal.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 27 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
If the master of a ship arriving within three nautical miles of the coast fails to bring his ship to for boarding on being approached by, or hailed or signalled from\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
a vessel or aircraft in the service of the Customs, that has hoisted the Customs flag; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 a vessel or aircraft in the service of the State, that has hoisted the proper ensign and pendant or displays the proper signal,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
he is guilty of an offence.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 27(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 27(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 If the pilot of an aircraft arriving within three nautical miles of the coast fails to bring his aircraft to the nearest airport for boarding on being approached by, or hailed or signalled from\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
a vessel or aircraft in the service of the Customs, that has hoisted the Customs flag; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 a vessel or aircraft in the service of the State, that has hoisted the proper ensign and pendant or displays the proper signal,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
he is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 27(2): penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Subject to Sections 163, 164 and 165, a fine not exceeding K3,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 28.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Facilitation of boarding by officers.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 28 amended by No. 18 of 1982, Sched. 1;  Section 28 amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3;  Section 28: penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 
Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 28 Amended by No. 13 of 2001, Sched. 1;  Section 28 Substituted by No. 10 of 2005, s. 10.}}}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 An officer may be stationed on board
 any conveyance that has arrived in Papua New Guinea from a place outside Papua New Guinea for the purpose of doing anything be is required or authorised to do in the administration or enforcement of this or any other Custom-related law.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 An officer sta
tioned on board a conveyance pursuant to Subsection (1) shall be carried free of charge, and the person in charge of the vessel, aircraft or conveyance shall ensure that the officer is provided with suitable accommodation and food.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The master of a ship
 bringing it to port, or the pilot of an aircraft landing at an airport, for boarding by an officer in accordance with this section, who fails to facilitate by all reasonable means boarding by the officer, or fails to comply with Subsections (1) or (2), i
s guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab Subject to Section 163, 164 and 165, a fine of not less than K1,500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 29.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Movement to and from place of unloading.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 29 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn 
{\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 29(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 
\ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 29(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
If, after his ship or aircraft has been brought to at the boarding station or landed at the airport and boarded by the officer, the master of a ship, or the pilot of an aircraft, as the case may be, fails to come up to the proper place of mooring or unloa
ding as quickly as practicable without touching at any other place, he is guilty of an offence.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 29(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 29(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 
After arrival at the proper place of mooring or unloading, a ship or an aircraft must not, except by authority or by direction of the harbour or aerial authority, be removed from that place before the discharge of the cargo intended to be discharged at th
e port or airport.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 29(2): penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 29 Subsection (2) amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K1,500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid15416620 Division 3.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
\par The Report of the Cargo, etc.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 30.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Report of cargo.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 30 amended by No. 18 of 1982, Sched. 1;  Section 30(a) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3;  Section 30: penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 
Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 30 Amended by No. 13 of 2001, Sched. 1;  Section 30 Substituted by No. 17 of 2004, s. 4.}}}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A pilot or owner of an aircraft arriving from a place outside the country, who fails\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 30 Subsection (1) amended by No. 10 of 2005, s. 11.}}}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
to report, not less than 3 hours prior to the arrival at an airport, the aircraft and its cargo by sending to the Collector an inward manifest of goods for the airport; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 to answer questions relating to the aircraft and its cargo, crew, passengers, stores an voyage; or 
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 to send or produce documents relating to the aircraft and its cargo,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab Subject to Section 163, 164 and 165, a fine of not less than K5,000.00 and not exceeding K10,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A master or owner of a ship arriving from a place outside the country, who fails\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 30 Subsection (2) amended by No. 10 of 2005, s. 11.}}}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
to report, not less than 24 hours prior to the arrival at a port, the ship and her cargo by sending the Collector an inward manifest of goods for the port; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 to answer questions relating to the ship and her cargo, crew, passengers, stores and voyage; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 to send or produce documents relating to the ship and her cargo,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab Subject to Sections 163, 164 and 165, a fine of not less than K5,000.00 and not exceeding K10,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 31.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Report of wrecked ship or aircraft.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 31 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
If the master or owner of a ship that is lost or wrecked on the coast fails to report the ship and cargo as soon as practicable by delivering to the Collector a manifest, so far as it is possible for him to do so\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
at the Customs House nearest to the place where the ship was lost or wrecked; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 at the Chief Customs House,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
he is guilty of an offence.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 If the pilot or owner of an aircraft arriving from a place outside the country that is lost or wrecked at any place within the country fails to repor
t the aircraft and cargo as soon as practicable by delivering to the Collector a manifest, so far as it is possible for him to do so\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
at the Customs House nearest to the place where the aircraft was lost or wrecked; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 at the Chief Customs House,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 h
e is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 31(2): penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 31 Subsection (2) amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K1,500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 32.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Report of derelict, etc., goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 32 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
A person who has in his possession any dutiable goods, derelict, flotsam, jetsam, lagan or wreck must deliver them or it to an officer as soon as practicable.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 32(1): penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 32 Subsection (1) amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K1,500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A person who, otherwise than by authority, unnecessarily moves, alters or interferes with any goods referred to in Subsection (1) is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 32(2): penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Subject to Sections 163, 164 and 165, a fine not exceeding K3,000.00.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid15416620 Division 4.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
\par The Entry, Unshipment, Landing and Examination of Goods.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 33.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Entry inwards.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Imported goods shall be entered\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 for home consumption; or

\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 for warehousing; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 for transhipment.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 34}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\caps\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 
Section 34 amended by No. 18 of 1982, Sched. 1;  Section 34(4): penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 34 Subsection (4) amended by No. 13 of 2001, Sched. 1;  Section 34 Repealed by No. 10 of 2005, s. 12.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\caps\fs24\insrsid15416620 .\tab [}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \i\caps\fs24\insrsid15416620 Repealed}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 .]
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 35.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Making of entries.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Subject to Subsection (2), entries shall be made of the whole of any cargo u
nshipped or to be unshipped within such time after the report of the ship or aircraft as is prescribed or such further time (if any) as the Collector allows.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 If the goods are placed in quarantine, at least seven days shall be allowed for entry after their release from quarantine.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 35 Subsection (3) substituted by No. 10 of 2005, s. 13.}}}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 35 Subsection (3) substituted by No. 10 of 2005, s. 13.}}}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Notwithstanding Section 80A, if default is made in the entry of any goods under this sect
ion, and if 30 days have expired after the entry relating to those goods was assessed, the Collector may remove the goods to a warehouse.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (4)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 35 Subsection (4) substituted by No. 10 of 2005, s. 13.}}}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 35 Subsection (4) substituted by No. 10 of 2005, s. 13.}}}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 If goods removed under Subsection (3) are not claimed within 30 days from the date the goods were removed, the goods are deemed to be abandoned and are forfeited to the State.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (4A)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 35 Subsection (4A) inserted by No. 10 of 2005, s. 13.}}}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 35 Subsection (4A) inserted by No. 10 of 2005, s. 13.}}}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The proceeds of any sale of goods subject to this section shall be applied to amount owed by the debtor, any expenses incurred by the Sta
te in respect of the goods sold and any duties on the goods, and the surplus, if any, shall be paid to the debtor.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
If any goods removed under Subsection (3) are of a perishable nature, they may be sold at such time, before or after warehousing, as the Collector thinks fit.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 35A.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Assessment of duty.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 35A Inserted by No. 17 of 2004, s. 5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Where an entry is made in accordance with Section 35(1), the Collector may assess such duty as in his opinion is chargeable as customs duty.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Where an as
sessment is made under this section, the Collector shall issue a notice in writing of the assessment and the duty payable to the owner or agent of the goods.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 36.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Breaking bulk.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 36 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
The bulk cargo of a ship or aircraft arriving within three nautical miles of the coast must not be broken except with the permission of the Collector or as regards goods for which entry has been passed.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 36: penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 36 Amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K3,000.00 and not exceeding K50,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 37.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Unshipment.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 37 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn 
{\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 37 Subsection (1) amended by No. 10 of 2005, s. 14.}
}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 37 Subsection (1) amended by No. 10 of 2005, s. 14.}}}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Except as prescribed, goods may be unshipped only under a Collector\rquote s permit.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Unshipped goods must be\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 37(2)(a) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 landed at a wharf or airport\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid15416620 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 directly; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (ii)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 37(2)(a)(ii) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 after conveyance to the wharf or airport in a licensed carriage, boat or lighter from the ship or aircraft; or
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
transhipped to the ship or aircraft into which they are to be transhipped\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid15416620 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 directly; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 after conveyance to the ship or aircraft in 
a licensed carriage, boat or lighter direct from the ship or aircraft from which they were unshipped.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 37(2): penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 37 Subsection (2) amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K3,000.00 and not exceeding K50,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 38.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Landing of goods on permit.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 38 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Goods unshipped and landed under a Collectors permit shall be placed by, and at the expense of, the master or owner of the ship, or the pilot or owner of the aircraft, from which they were unshipped in a place of security approved by the Collector.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 38(1): penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 38 Subsection (1) amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K1,500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Goods placed in a place of security in accordance with Subsection (1) are, until unlawfully removed from it, at the risk of the master or owner of the ship, or the pilot or owner of the aircraft, as the case may be, as if they had not been unshipped.

\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 39.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Repacking, etc.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 39 amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Goods may, by authority, be repacked or skipped on the wharf or at the airport.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid15416620 PART VI. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 EXPORTATION OF GOODS.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 40.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Control of exports.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The regulations may prohibit the export of goods.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The power conferred by Subsection (1) may be exercised\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
by prohibiting the exportation of goods absolutely; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 by prohibiting the exportation of goods to a specified place; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 by prohibiting the exportation of goods unless prescribed conditions or restrictions are complied with.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Goods the exportation of which is prohibited under this section are prohibited exports.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 41.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Size of exporting vessels.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 41 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Except with the permission of the Collector, goods subject to the control of the Customs must not be exported in a ship of less than 50 tons gross register.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 41: penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 41 Amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K3,000.00 and not exceeding K50,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 42.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Entry outwards.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 42 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn 
{\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 42(1): penalty clause amended by }{\rtlch\fcs1 
\ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 
 1993 (No. 37 of 1993), s1;  Section 42 Subsection (1) amended by No. 13 of 2001, Sched. 1;  Section 42 Subsection (1) substituted by No. 17 of 2004, s. 6.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 42(1): penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 42 Subsection (1) amended by No. 13 of 2001, Sched. 1;  Section 42 Subsection (1) substituted by No. 17 of 2004, s. 6.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Subject to this section\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
a ship or aircraft must be entered outwards; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 42 Subsection (1) amended by No. 10 of 2005, s. 15.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
 goods proposed to be exported on the ship or aircraft must be entered for export,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
before any of the goods are taken on board the ship or aircraft and with 3 days before entry outwards.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab Subject to Sections 163, 164 and 165, a fine of not less than K1,500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 42 Subsection (2) omitted by No. 17 of 2004, s. 6.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
[}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \i\fs24\insrsid15416620 Repealed}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 .]
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A ship or aircraft may, by permission of the Collector, be stiffened before entry outwards or export entry. 
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 43.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Entries in regard to arms, explosives, etc.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 43 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Subsection (2), the true character of any arms, explosives or naval or military stores entered for export or transhipment must be clearly shown in the entry made in relation to them.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 43(1): penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 43 Subsection (1) amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K3,000.00 and not exceeding K50,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Subsection (1) does not apply to arms, explosives or naval or military stores the property of the State, Australia or the Government of the United Kingdom. 
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 44.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Shipping of goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 44 amended by No. 18 of 1982, Sched. l.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Goods subject to the control of the Customs for export or removal coa
stwise must be shipped\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 44(a) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 directly at a wharf or airport; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 44(b) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
after conveyance to the ship or aircraft in a licensed carriage, boat or lighter direct from a wharf or airport.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 44: penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 44 Amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K3,000.00 and not exceeding K50,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 45.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Short-shipped goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 45 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Where goods entered for export are not shipped according to the entry\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 the owner must\endash 

\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid15416620 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 promptly report the fact to an officer; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 amend his entry for the goods not later than three days after the clearance of the ship or aircraft; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
if dutiable, the goods must be immediately warehoused.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 45: penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 45 Amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K1,500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 46.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Production of documents and security for export.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 The Collector may require the owner\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
to produce documents for any goods entered for export; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 in the case of goods subject to the control of the Customs, to give security that they will be\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid15416620 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 landed at the place for which they are entered; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 otherwise accounted for to the satisfaction of the Collector.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 47.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Certificates of clearance.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 47 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn 
{\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 47(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 
\ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 47(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
The master of a ship or the pilot of an aircraft who departs with his ship or aircraft from a port or airport without receiving from the Collector a Certificate of Clearance is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 47(1): penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 47 Subsection (1) amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K3,000.00 and not exceeding K50,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Before a Certificate of Clearance is granted to a ship or aircraft\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the master, owner or pilot of the ship or aircraft shall deliver to the Collector an outward manifest in duplicate; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the master and owner of the ship, or the pilot and owner of the aircraft, shall\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid15416620 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 answer any questions asked by the Collector relating to the ship or aircraft and her cargo, crew, passengers, stores and voyage; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 produce documents relating to the ship or aircraft and her cargo.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A Certificate of Clearance shall not be granted for a ship or aircraft unless\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
all her inward cargo and stores have been accounted for to the satisfaction of the Collector; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 all the other requirements of the law in regard to her and to her inward and outward cargo have been complied with.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 If at the end of a period of 24 hours after Subsection (2) has been complied with the master or pilot has not received from 
the Collector a Certificate of Clearance, he may, at any time within 14 days after the expiration of that period, apply to the Minister for a Certificate of Clearance.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The Minister may grant or refuse an application under Subsection (4) and his decision is final.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Where, under Subsection (5), the Minister has refused to grant a Certificate of Clearance, the owner of the ship or aircraft is entitled to recover, in any court of competent jurisdiction, damages against the State in respect of the refusal
 to grant, or delay in granting, the Certificate of Clearance, if the court is satisfied that the refusal or delay was without reasonable and probable cause.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (7) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Except as provided in Subsection (6), proceedings do not lie against the State or an officer of Papua New Guinea because of
\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the refusal to grant a Certificate of Clearance; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 any delay in the granting of a Certificate of Clearance.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (8) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A copy of the outward manifest shall be\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
attached to the Certificate of Clearance; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 sealed with the seal of the Customs.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 48.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Shipment of unspecified goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 48 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
The master of a ship or the pilot of an aircraft who permits any goods, other than passengers\rquote 
 baggage, not specified or referred to in the outward manifest to be taken on board his ship or aircraft except as provided in Section 42 is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 48: penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 48 Amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K3,000.00 and not exceeding K50,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 49.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Bringing to at proper station, etc., on departure.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 49 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
The master of a ship departing from a port who\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
fails to bring his ship to at the boarding station for the port; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 fails to facilitate, by all reasonable means, boarding by an officer; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 departs with his ship from a port with an officer on board the ship in the discharge of his duty, without the consent of the officer,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
is guilty of an offence.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The pilot of an aircraft departing from an airport who\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 49(2)(a) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 fails to bring his aircraft to the boarding station for the port or airport; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 fails to facilitate, by all reasonable means, boarding by an officer; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 49(2)(c) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
departs with his aircraft from a port or airport with an officer on board the aircraft without the consent of the officer,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 49(2): penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 49 Subsection (2) amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K3,000.00 and not exceeding K50,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 50.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Accounting for missing goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 50 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
The master of a ship or the pilot of an aircraft must, after the clearance of the ship or aircraft\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
produce the Certificate of Clearance on demand by an officer; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 account to the satisfaction of the Collector for any goods specified or referred to in the outward manifest and not on board his ship or aircraft.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 50: penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 50 Amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K1,500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 51.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Unshipping in Papua New Guinea of goods for export.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 51 amended by No. 18 of 1982, Sched. l.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Goods s
hipped for export must not be unshipped or landed in the country without the permission of the Collector.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 51: penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 51 Amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K1,500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 52.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Certificates as to due landing of exported goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 52(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 52(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 If required by the Commissioner General, a certificate in the prescribed form, given by a prescribed person, shall be produced in proof of the due landing, according to the export
 entry, of any goods subject to the control of the Customs.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The Collector may refuse to allow any goods subject to the control of the Customs to be exported by any person who fails\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
to produce within a reasonable time the certificate of the landing of any goods previously exported by him; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 to account within a reasonable time for any such goods to the satisfaction of the Collector.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid15416620 PART VII. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 THE WAREHOUSING OF GOODS.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid15416620 Division 1.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
\par Licensed Warehouses.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 53.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Warehousing of dutiable goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Subject to Section 69, dutiable goods may be warehoused in licensed warehouses.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 54.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Licensing of warehouses.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A licence\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 54 Subsection (1) amended by No. 10 of 2005, s. 16.}}}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
shall be issued for a warehouse for the storage of goods subject to the control of the Customs upon payment of such fees and subject to such conditions as are prescribed;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 54 Subsection (1) amended by No. 10 of 2005, s. 16.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 [}{
\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \i\fs24\insrsid15416620 Repealed}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 .]
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 54(1)(c) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
may be renewed by the Commissioner General; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 54(1)(d) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
may be revoked by the Commissioner General in such circumstances or for such reasons as are prescribed.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 There shall be the following classes of licensed warehouses:\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Class I (general warehouses), which may be used for warehousing goods generally;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Class II (private warehouses), which may be used only for warehousing goods the property of the licensee;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Class III (machinery warehouses), which may be used only for warehousing machinery and similar heavy or bulky goods;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Class IV (manufacturing warehouses), which may be used for\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid15416620 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 warehousing goods for use, under such conditions as are prescribed, in the warehouse in any manufacture, trade or process; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 carrying on in the warehouse any manufacture, trade or process;
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Class V (transit warehouses), which may be used only for the temporary warehousing of goods.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The fees payable by licensees for warehouses\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 are as prescribed; and

\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 shall be paid within such periods or at such times as are prescribed.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (4)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 54(4) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 54(4) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 In default of payment of any part of a fee under Subsection (3) for 30 days after the prescribed time for payment, the Commissioner General may, by notice in the National Gazette, cancel the licence.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 On the cancellation under Subsection (4) of a licence\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the warehouse shall be closed; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the goods in the warehouse shall be removed by the Collector to some other warehouse.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 54A.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Outwards duty free shops.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 54A inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions 1996) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1995 (No. 42 of 1995), s1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 In this section\endash 
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid15416620 \'93international flight\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
 means a flight, whether direct or indirect, by an aircraft between a place in Papua New Guinea from which the aircraft takes off and a place outside Papua New Guinea at which the aircraft lands or is intended to land;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93outwards duty free shops\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
 means a warehouse in respect of which the relevant warehouse licence authorizes the sale in the warehouse of goods to relevant travellers;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93place outside Papua New Guinea\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620  does not include\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
a ship, or an area of waters, outside Papua New Guinea; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 an installation outside Papua New Guinea; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 a reef, or an uninhabited island, outside Papua New Guinea;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid15416620 \'93proprietor\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 , in relation to an outwards duty free shop, means the holder of the warehouse licence that relates to the outwards duty free shop;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93relevant traveller\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
 means a person who intends to make an international flight, whether as a passenger on, or as the pilot or a member of the crew of, an aircraft.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Subject to the regula
tions (if any), the Commissioner of Customs may give permission, in accordance with Subsection (3), for goods that are specified in the permission and are sold to a relevant traveller in an outwards duty free shop that is specified in the permission to be
\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
delivered to the relevant traveller personally for export by him when making the international flight in relation to which he is a relevant traveller; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 exported by the relevant traveller when making that flight without the goods having been entered for export,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
and, subject to Subsection (13), the permission is authority for such goods to be so delivered and so exported.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Permission under Subsection (2) is given in accordance with this subsection if it is in writing and is delivered to the pro
prietor of the outwards duty free shop to which the permission relates.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Permission under Subsection (2) may relate to particular goods, all goods, goods included in a specified class or classes or goods or goods other than goods included in a specified class or classes of goods.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Without limiting the matters that may be prescribed in regulations referred to in Subsection (2), those regulations\endash 

\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
may prescribe circumstances in which permission under that subsection may be given; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 may prescribe matters to be taken into account by the Commissioner of Customs when deciding whether to give permission under that subsection; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 may prescribe conditions to which a permission under that subsection is to be subject.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The Commissioner of Custom
s may, when giving permission under Subsection (2) or at any time while a permission under that subsection is in force, impose conditions to which the permission is to be subject, being conditions that, in the opinion of the Commissioner of Customs, are n
ecessary for the protection of the revenue or for the purpose of ensuring compliance with this Act and may, at any time, revoke, suspend or vary, or cancel a suspension of, a condition so imposed.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (7) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Without limiting the generality of Subsection (5)(c) or 
Subsection (6), a condition referred to in that paragraph or that subsection to which a permission is to be subject may be\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
a condition to be complied with by the proprietor of the outwards duty free shop to which the permission relates or by relevant travellers to whom goods to which the permission relates are sold; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 a condition that the permission only applies to sales to relevant travellers who comply with a prescribed requirement or requirements, which may be, or include, a requirement that re
levant travellers produce to the proprietor of the outwards duty free shop to which the permission relates or to a servant or agent of that proprietor a ticket or other document, being a document approved by the Commissioner of Customs for the purposes of
 this paragraph, showing that the relevant traveller is entitled to make the international flight in relation to which he is a relevant traveller; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 a condition that the proprietor of the outwards duty free shop to which the permission relates will kee
p records specified in the regulations and will notify the Commissioner of Customs of all sales made by him to which the permission applies.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (8) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A condition imposed in respect of a permission under Subsection (6) or a revocation, suspension or variation, o
r a cancellation of a suspension, of such a condition takes effect when notice, in writing, of the condition or of the revocation, suspension or variation, or of the cancellation of the suspension, is served on the proprietor of the outwards duty free sho
p to which it relates, or at such later time (if any) as is specified in the notice, but does not have effect in relation to any goods delivered to a relevant traveller before the notice was served.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (9) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A condition imposed in respect of a permission under S
ubsection (5)(c) or Subsection (6) or a revocation, suspension or variation, or a cancellation of a suspension, of a condition under Subsection (6) may relate to all goods to which the permission relates or to particular goods to which the permission rela
tes and may apply either generally or in particular circumstances.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (10) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A permission under Subsection (2) is subject to\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
a condition that the proprietor of the outwards duty free shop to which the permission relates will ensure that relevant travellers 
to whom goods are delivered in accordance with the permission are aware of any conditions of the permission with which they are required to comply; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the condition that the proprietor will provide the Commissioner of Customs with proof, in a prescribed way and within a prescribed time, of the export of goods delivered to a relevant traveller in accordance with the permission.

\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (11) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A person, who is required to comply with a condition imposed in respect of a permission under Subsection (2) and who fails
 to comply with the condition, is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 54A Subsection (11) amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K5,000.00 and not exceeding K50,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (12) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Where the proprietor of an outwards duty free shop to which a permission under Subsection (2) relates does not produce the proof required by Subsection (10)(b) that goods delivered by him to a relevant traveller in accordance with the permission have been
 exported by that traveller, the goods shall be deemed to have been entered, and delivered for home consumption by the proprietor, as owner of the goods, on the day on which the goods are delivered to that traveller.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (13) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The Commissioner may, in accordance
 with the regulations, revoke a permission given under Subsection (2) in relation to the sale of goods occurring after the revocation.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (14) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Where the Commissioner makes a decision under\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subsection (2) refusing to give permission to the proprietor of an outwards duty free shop; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Subsection (13) revoking a permission given under Subsection (2), 
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
he shall cause to be served, either personally or by post, on the proprietor of the shop, a notice in writing setting out the Commissioner of Customs\rquote  find
ings on material questions of fact, referring to the evidence or other material on which those findings were based and giving the reasons for the decision.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 54B.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Inwards duty free shops.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 54B inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions 1996) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1995 (No. 42 of 1995), s2.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 In this section\endash 
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid15416620 \'93international flight\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
 means a flight, whether direct or indirect, by an aircraft between a place outside Papua New Guinea from which the aircraft takes off and a place in Papua New Guinea at which the aircraft landed;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93inwards duty free shop\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
 means a warehouse at an airport in respect of which the relevant warehouse licence authorizes the sale in the warehouse of goods to relevant travellers;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93place outside Papua New Guinea\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620  does not include\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 a ship, or 
an area of waters, outside Papua New Guinea; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 an installation outside Papua New Guinea; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 a reef, or an uninhabited island, outside Papua New Guinea;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid15416620 \'93proprietor\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 , in relation to an inwards duty free shop, means the holder of the warehouse licence that relates to the inwards duty free shop;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93relevant traveller\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620  means a person who\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
arrived in Papua New Guinea on an international flight, whether as a passenger on, or as the pilot or a member of the crew of, an aircraft; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 has not been questioned, for the purposes of this Act, by an officer of Customs in respect of goods carried on that flight.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A warehouse licence is not to authorize the sale in the warehouse of goods to relevant travellers where the warehouse\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 is si
tuated at an airport; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 is so isolated that passengers on international flights who arrive at that airport would not normally have access to the warehouse before being questioned for the purposes of this Act by officers of Customs.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Subject to the
 regulations (if any), the Commissioner of Customs may give permission, in accordance with Subsection (4), for airport shop goods that are specified in the permission and are sold to a relevant traveller in an inwards duty free shop that is specified in t
he permission to be\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
delivered to the relevant traveller; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 taken by the relevant traveller for reporting to an officer of Customs doing duty in relation to clearance through Customs of the personal baggage of the relevant traveller.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Permissio
n under Subsection (3) is given in accordance with this subsection if it is in writing and is delivered to the proprietor of the inwards duty free shop to which the permission relates.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Without limiting the matters that may be prescribed in regulations referred to in Subsection (3), those regulations\endash 

\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
may prescribe circumstances in which permission under that subsection may be given; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 may prescribe matters to be taken into account by the Commissioner of Customs when deciding whether to give permission under that subsection; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 may prescribe conditions to which a permission under that subsection is to be subject.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The Commissioner of Customs may, when giving permission under Subsection (3) or at any time while a permission under that sub
section is in force, impose conditions to which the permission is to be subject, being conditions that, in the opinion of the Commissioner of Customs, are necessary for the protection of the revenue or for the purpose of ensuring compliance with this Act,
 and may, at any time, revoke, suspend or vary, or cancel a suspension of, a condition so imposed.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (7) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Without limiting the generality of Subsection (5)(c) or Subsection (6), a condition referred to in that paragraph or that subsection to which a permission is to be subject may be\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
a condition to be complied with by the proprietor of the inwards duty free shop to which the permission relates or by relevant travellers to whom goods to which the permission relates are sold; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 a condition that the proprietor of the inwards duty free shop to which the permission relates will keep records specified in the regulations.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (8) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A condition imposed in respect of a permission under Subsection (6) or a revocation, suspension or variation, or a cancellation of a su
spension, of such a condition takes effect when notice in writing of the condition or of the revocation, suspension or variation, or of the cancellation of the suspension, is served on the proprietor of the inwards duty free shop to which it relates, or a
t such later time (if any) as is specified in the notice, but does not have effect in relation to any goods delivered to a relevant traveller before the notice was served.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (9) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A condition imposed in respect of a permission under Subsection (5)(c) or Subsect
ion (6) or a revocation, suspension or variation, or a cancellation of a suspension, of a condition under Subsection (6) may relate to all goods to which the permission relates or to particular goods to which the permission relates and may apply either ge
nerally or in particular circumstances.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (10) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
A permission under Subsection (3) is subject to the condition that the proprietor of the inwards duty free shop to which the permission relates will ensure that relevant travellers to whom goods are delivered in 
accordance with the permission are aware of any conditions of the permission, with which they are required to comply.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (11) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
A person, who is required to comply with a condition imposed in respect of a permission under Subsection (3) and who fails to comply with the condition, is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 54B Subsection (11) amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K5,000.00 and not exceeding K50,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (12) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
The Commissioner of Customs may, in accordance with the regulations, revoke a permission given under Subsection (3) in relation to the sale of goods occurring after the revocation.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (13) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Where the Commissioner of Customs makes a decision\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 under Subsecti
on (3) refusing to give permission to the proprietor of an inwards duty free shop; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 under Subsection (12) revoking a permission given under Subsection (3),
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the Commissioner of Customs shall cause to be served, either personally or by post, on the pro
prietor of the shop, a notice in writing setting out the findings on material questions of fact, referring to the evidence or other material on which those findings were based and giving the reasons for the decision.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 55.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 General duties of licensees.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 55 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
The licensee of a warehouse must\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
stack and arrange the goods in the warehouse so that reasonable access to, and examination of, each package may be had at all times; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 provide sufficient lights and just scales and weights for the use of the officer; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 find all labour and materials necessary for the storing, examining, packing, marking, coopering, weighing and taking stock of the warehoused goods when the Collector wishes it; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 pay the duty on all warehoused goods\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid15416620 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 removed from his warehouse, otherwise than by authority; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 not produced to the officer on demand,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
unless they are accounted for to the satisfaction of the Collector.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 55(1): penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 55 Subsection (1) amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K1,500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The licensee of a warehouse must\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 55(2)(a) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 keep such records, and furnish to the Commissioner General such returns, in relation to goods deposited in the warehouse, as the Commissioner General directs; and

\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 55(2)(b) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
retain any records so kept for such period as the Commissioner General directs; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 on demand by an officer, produce the records to the officer.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 55(2): penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 55 Subsection (2) amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K1,500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 An officer may inspect and take copies of, or extracts from, any records kept under Subsection (2).
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 56.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Account of goods to be warehoused.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 On the landing of any goods to be warehoused, or as soon as practicable after their landing, an officer shall\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
take a particular account of the goods; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 enter the account in a book.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Subject to this Act, the account taken under Subsection (1) is the account on which the duties shall be ascertained and paid.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Where the Collector is satisfied that an account taken under Subsection (1) is incorrect because of error or for other cause, he may direct the amendment of the account, and the amended 
account is the account on which the duties shall be ascertained and paid.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 57.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Deposit of goods in warehouses.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 When any goods entered for warehousing have been duly deposited in a warehouse, an officer shall certify, by signing a receipt for the goods, that the warehousing is complete.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 58.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Removal of goods to warehouse.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Where goods entered to be warehoused are not warehoused accordingly by the owner, the Collector may remove them to the warehouse named in the entry or to a Government warehouse.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Where goods have been removed under Subsection (1) to a warehouse, the licensee of the warehouse, or in the case of removal to a Government warehouse the Collector
\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
shall pay all charges for the removal of the goods; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 has a lien on the goods for the charges.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 59.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Packaging of goods for warehousing.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Subject to Subsection (2), goods entered for warehousing shall be warehoused in the packages in which they were imported.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Goods repacked or skipped on the wharf shall be warehoused in the packages in which they were when the account was taken.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 60.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Repacking in warehouse.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The Collector may, as prescribed, permit the owner to sort, bottle, pack or repack goods in a warehouse.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Where goods are sorted, bottled, packed or repacked in a warehouse, a fresh account of the goods\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
shall be taken by the officer; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 shall be substituted for the original account.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 61.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Manufacture of goods in warehouses.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 In the prescribed cas
es, warehoused goods in manufacturing warehouses may be utilized in the prescribed manner for manufacturing purposes, and the manufactured article may be delivered for home consumption, subject only to the payment of such duty (if any) as is prescribed.

\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 62.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Removal of goods from private warehouse to general warehouse.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The Collector may require the owner of any goods in a private warehouse\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
to remove them to some general warehouse; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 to pay the duty on the goods,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
within a time specified by the Collector.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 If an order under Subsection (1) is not complied with, the goods may be sold by the Collector.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 63.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Maximum period of warehousing.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 63 Amended by No. 27 of 2003, s. 3; amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 44 of 1993), s2.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Goods warehoused in a warehouse for twelve months shall, if not removed, be sold by the Collector.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 64.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Access by Collector to warehouses.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 The Collector\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
shall be allowed access, at all hours of the day and night, to every part of any warehouse; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 may examine the goods in the warehouse; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 for the purpose of Paragraph (a) or (b), may break open the warehouse or any premises necessary to be passed through to secure access.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 65.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Re-gauging or re-weighing of warehoused goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Warehoused goods may be re-gauged, re-measured, re-weighed or examined by an officer\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
by direction of the Collector; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 at the request and expense of the owner,
\par }\pard\plain \ltrpar\s76\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
and duty is payable according to the result, unless the Collector is of the opinion that any loss shown is excessive, when the duty shall be paid on the original entry with any reduction that the Collector thinks proper to allow.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 66.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Re-valuation of warehoused goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Warehoused goods that are subject to an ad valorem duty and that have deteriorated in value may, on the application of the owner, be re-valued, a
nd if the Collector is satisfied that the deterioration has been accidentally caused duty shall be paid according to the result.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 67.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Sale of warehoused goods if dues in arrear.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 If the warehouse dues on any warehoused goods are in arrear for nine months, the goods may be sold by the Collector.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 68.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Destruction of warehoused goods not worth duty.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The Commissioner General\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
may cause any warehoused goods that, in the opinion of the Collector, are not worth the duty payable on the goods to be destroyed; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 may remit the duty.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
The owner of any goods destroyed under Subsection (1) shall pay to the licensee of the warehouse, or if goods were in a Government warehouse, to the Collector, the rent and charges payable in respect of the destroyed goods.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 69.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Warehousing of dangerous goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 69 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Goods of a combustible or inflammable nature must not be warehoused except by permission of the Collector.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 69(1): penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 69 Subsection (1) amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K3,000.00 and not exceeding K50,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 If any goods of a combustible or inflammable nature are landed, they may be deposited in a safe available place approved by the Collector.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 While any goods are deposited in accordance with Subsection (2), they\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
shall be deemed to be in a Government warehouse; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 
are liable to be sold by the Collector at the expiration of 14 days in the same manner as goods of a perishable nature deposited in a Government warehouse, unless they are duly cleared or warehoused in a warehouse with the approval of the Collector; and

\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 are charged with the expenses of removing, securing, watching and guarding until sold.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 70.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Entry of warehoused goods and goods entered for warehousing.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Warehoused goods may be entered\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 for home consumption; or

\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 for export; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 for removal for warehousing elsewhere.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Where after any goods have been entered for warehousing, whether on importation or removal, and before they have been actually warehoused they are entered for home consumption, export or removal, they\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
shall be considered as constructively warehoused; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 may be delivered for home consumption, export or removal as if actually warehoused.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid15416620 Division 2.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
\par Government Warehouses.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 71.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Appointment, etc., of Government warehouses.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The Commissioner General may, by notice in the National Gazette, appoint Government warehouses.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Government warehouses\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
are wholly under the control of the Customs; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 are specially available for the examination of goods and the storage of seized and unclaimed goods,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
but otherwise all the provisions of this Act relating to warehouses apply, as far as Practicable, to Government warehouses.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 72.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Rent and charges for warehousing in Government warehouses.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Rent and charges according to the prescribed scale are payable in respect of any goods warehoused in a Government warehouse.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 73.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Maximum period of warehousing.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 73 Amended by No. 27 of 2003, s. 4.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
If any goods warehoused in a Government warehouse are not lawfully removed within twelve months after warehousing, the goods may be sold by the Collector.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid15416620 PART VIII. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 SHIPS\rquote  AND AIRCRAFT\rquote S STORES.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 74.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Use of ships\rquote  and aircraft\rquote s stores.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Ships\rquote  stores and aircraft\rquote s stores, whether shipped inside or outside the country, shall not be\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
unshipped or unloaded without the consent of the Collector; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 used before the departure of the ship or aircraft from its last port of departure in the country otherwise than for the use of the passengers or crew, or for the service, of the ship or aircraft.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 75.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Unshipment of ships\rquote  and aircraft\rquote s stores.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Ships\rquote  stores and aircraft\rquote s stores that are unshipped or unloaded with the consent of the Collector shall be entered\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 for home consumption; or

\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 for warehousing; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 for transhipment to another ship or aircraft.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 76.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Exemption from duty.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Ships\rquote  stores and aircraft\rquote s stores used by the passengers or crew, or for the service, of the ship or aircraft, other than ships\rquote  stores or aircraft\rquote 
s stores that are specified in the regulations as being stores to which this section does not apply, are not liable to duties of Customs.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 77.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Liability to duty.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Where any ships\rquote  stores or aircraft\rquote s stores that are specified i
n the regulations as being stores to which Section 76 does not apply are consumed, used or otherwise disposed of in the country, the master or owner of the ship, or the pilot or owner of the aircraft, as the case may be, shall, immediately before the ship
 or aircraft leaves the last port of departure in the country, deliver to the Collector a list in the prescribed form, verified by declaration, setting out the ships\rquote  stores or aircraft\rquote 
s stores so consumed, used or disposed of since the arrival of the ship or aircraft at the first port of call in the country.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Duty, at the rate in force at the time when the declaration under Subsection (1) was made, shall be paid on the stores so consumed, used or disposed of.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 78.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Taking on board of stores.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The maste
r or owner of a ship, or the pilot or owner of an aircraft, entered outwards for a place outside the country may apply, in the prescribed form, to the Collector for permission to take on board stores for the use of the passengers and crew, and for the ser
vice, of the ship or aircraft on the voyage to be undertaken.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The Collector may grant permission to the master, pilot or owner to take on board such stores as the Collector, having regard to\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the voyage to be undertaken; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the number of passengers and crew to be carried,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
determines.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid15416620 PART IX. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 THE DUTIES.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid15416620 Division 1.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
\par Payment and Computation of Duties Generally.
\par }\pard\plain \ltrpar\s109\qc \li0\ri0\sb240\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs116\fs24\insrsid15416620 Subdivision A. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Liability to and Payment of Duty.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 79.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Payment of import duties.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Import duties are payable at the rate in force when entry is made of the goods for home consumption.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 80.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Payment of export duties.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Export duties are finally payable at the rate in force when the goods are actually exported, but in the first instance payment shall be made by the owner to the Collector at the rate in force when the goods are entered for export.

\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 80A.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Date of payment of duties.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 80A Inserted by No. 17 of 2004, s. 7.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Any duty specified in a notice of assessment is due and payable on the date specified in the notice, being a date not less than 5 clear working days after the date of the issue of the notice of assessment.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Where an amount of duty specified in a notice 
of assessment under this section is not paid on or before the date specified in the notice and the notice has been issued to the owner or agent of the goods, the owner or agent of the goods shall pay to the Collector, in addition to the duty so specified,
 interest on the unpaid duty at the rate of 8% of the amount of the unpaid duty for each 5 day period or part thereof for which the duty remains unpaid from the date for payment specified in the notice until the duty is paid.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The Collector may reduce or remit any penalty payable under this section.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
If a dispute arises as to the amount of the duty on any goods or the interest penalty remitted under Subsection (3), the provisions of Section 176 shall apply.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 81.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Currency of payment.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 All duties are payable in Papua New Guinea currency.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 82.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Government property.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 82 repealed and replaced by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1994 (No. 32 of 1994), s1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Subject to this Act, goods being the property of the State are liable to customs
 duty (where applicable).
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 83.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Derelict, etc., goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Goods that are derelict, flotsam, jetsam or lagan or landed, saved or come ashore from a wreck, or sold by a Receiver of Wreck under the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs51\i\fs24\insrsid15416620 Merchant Shipping}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620  1975, shall be charged with duty as if imported in the ordinary course.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 84.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Goods in manifest but not produced, etc.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Where dutiable goods that are included in the report of a ship or aircraft are not produced to an officer, the master or owner of the ship
, or the pilot or owner of the aircraft, shall, on demand by the Collector, pay the duty on the goods as estimated by the Collector, unless the goods are accounted for to the satisfaction of the Collector.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 85.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Samples.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Small samples of the bulk of any goods subject to the control of the Customs may, subject to the prescribed conditions, be delivered free of duty.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Goods the produce of the country or samples of duty-paid goods sent out of the country may, subject to any prescribed conditions, be re-im
ported or brought back to the country without payment of duty.
\par }\pard\plain \ltrpar\s109\qc \li0\ri0\sb240\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs116\fs24\insrsid15416620 Subdivision B. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Computation and Payment Generally.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 86.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Ascertainment of weights and measures.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Where duties are imposed according to weight or measure, the weight or measurement of the goods shall be ascertained according to the standard weights and measures established by law.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 87.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Proportionate calculations.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Where duties are imposed according to a specified quantity, weight, size or value, the duties apply in proportion to any greater or lesser quantity, size, weight or value.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 88.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Determination of duty by reference to reputed size or quantity.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Where goods are sold or prepared for sale as, or are reputed to be, of a size or quantity greater than their actual size or quantity, duties shall be charged according to the first-mentioned size or quantity.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 89.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Calculation of duty by measurement.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Goods charged with duty by measurement shall, at the expense of the owner, be heaped, piled, sorted, framed or otherwise placed in such manner as the Collect
or requires to enable measurement and account of the goods to be taken.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Where the goods are measured in bulk, the measurement shall be taken to the full extent of the heap or pile.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 90.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Strength of spirits.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The strength of spirits may be ascertained, for the purposes of duty, by means of a hydrometer approved by the Commissioner General.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 If, in the opinion of the Collector, the strength of any spirits cannot immediately be accurately ascertained by hydrom
eter, the strength may be ascertained after distillation or in any prescribed manner.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 91.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Goods falling within two or more items in the Customs Tariff Classification.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 91 replaced by No. 41 of 1983, s4; repealed and replaced by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1990 (No. 21 of 1990).}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Where, for any reason, goods are classifiable under two or more Tariff Items of the Tariff Classification specified in Schedule 1 to the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid15416620 Customs Tariff Act 1990}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 , classification shall be effected as follows:\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the Tariff Item which provides the most specific description shall be preferred to other Tariff Items providing a more general description, but, where two or more Tariff Items each refer to part only of the materials or substances contained in mixed or 
composite goods or to part only of the goods in a set put up for retail sale, those Tariff Items are to be regarded as equally specific in relation to those goods, even if one of then gives a more complete or precise description of the goods;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 mixtures,
 composite goods consisting of different materials or made up of different components, and goods put in sets for retail sale, which cannot be classified by reference to Paragraph (a), shall be classified as if they consisted of the material or component w
hich gives them their essential character, in so far as this criterion is applicable;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 when goods cannot be classified by reference to Paragraphs (a) and (b), they shall be classified under the Tariff Item which occurs last in numerical order among those which equally merit consideration.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 92.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Substitutes for dutiable goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 92 amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5; amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Where goods are imported that, in the opinion of the Commissioner General\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
are a substitute for any dutiable goods; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 are intended to be used, or can be used\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid15416620 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 as a substitute for any dutiable goods; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 for any purpose for which any dutiable goods can be used; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (iii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 for any similar purpose,
\par }\pard\plain \ltrpar\s76\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the Commissioner General may, by notice in the National Gazette, direct that the imported goods be charged with the duty chargeable on the dutiable goods referred to in Paragraph (a) or (b).
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 93.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Goods in parts.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 93(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 93(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Where dutiable goods are composed of two or more separate parts, any part, even if imported by itself, is chargeable with duty, if so directed by the Commissioner General, at the rate applicable to the complete goods.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 93(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 93(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 When the duty on the complete goods is\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 specific only; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 either specific or ad valorem, according to whichever rate returns the highest duty; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 both specific and ad valorem,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the Commissioner General may fix the proportion of the specific rate that shall be applied in determining the amount of duty payable on any part of the goods.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 94.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Condensed articles.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Duty shall be charged on all essences, cond
ensations, concentrations or preparations of goods liable to duty according to the quantity or equivalent of dutiable goods into which they can be converted, according to the prescribed standard.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid15416620 Division 2.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Division IX.2 repealed and replaced by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1986 (No. 44 of 1986), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
\par Ad Valorem Duties.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 95.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Value for duty.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 95 repealed and replaced by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1986 (No. 44 of 1986), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
The value of any imported goods for the purposes of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid15416620 Customs Tariff Act 1990}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
 is, unless the contrary intention appears, the value for duty of the goods ascertained as prescribed.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Goods exported to Papua New Guinea from another country, but passing through a third country, shall be valued for duty as if they were imported di
rectly from the first-mentioned country.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
The value for duty of any goods sold at a Collectors sale shall, if approved by the Collector, be taken to be the value as shown by the sale.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 96.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Ascertainment of value for duty.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 96 repealed and replaced by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1986 (No. 44 of 1986), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 In this section\endash 
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid15416620 \'93current domestic value\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 , in relation to any
 imported goods sold to a purchaser in Papua New Guinea, means the amount for which the seller is selling, or would be prepared to sell, for cash at the date of the export of the goods, the same quantity of identical goods to any and every purchaser in th
e country of export for consumption in that country, less the amount of any duty, tax, or charge that is not payable, or that would be remitted, in that country in relation to the goods if they were exported;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93special deduction\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 , in relation to any goods, m
eans any discount or other deduction allowed to the importer in Papua New Guinea that would not ordinarily be allowed to any and every purchaser at the date of export of an equal quantity of identical goods.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Where duty is imposed according to value, the value for duty is the higher of\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the actual money price paid or to be paid for the goods by the importer, plus any special deduction; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the current domestic value of the goods,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
plus all charges paid or payable, or ordinarily payable, for placing the goods free on board at the port of export.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
In the case of goods consigned for sale in Papua New Guinea, the value for duty of the goods is the amount that would be the value for duty of the goods within the meaning of Subsection (2) if the goods 
had been sold to an importer in Papua New Guinea at the date of export.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 97.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Production of genuine invoices.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 96 repealed and replaced by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1986 (No. 44 of 1986), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 In this section\endash 
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid15416620 \'93current domestic value\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620  has the same meaning as in Section 96;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93genuine invoice\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620  means\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the original invoice prepared and issued by the seller in the country from which the goods were exported, showing, }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs51\i\fs24\insrsid15416620 inter alia}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
\endash 
\par }\pard\plain \ltrpar\s43\qj \fi-720\li2880\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2880\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid15416620 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 the true description of the goods; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 the country of their origin; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (iii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 the actual money price paid or to be paid for the goods by the importer in Papua New Guinea; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (iv)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 the current domestic value; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (v)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
where in arriving at the actual money price paid or to be paid allowance has been made in respect of any special deduction\endash the nature and amount of the deduction; or
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
in the case of goods consigned for sale in Papua New Guinea\endash a document complying in al
l respects with the requirements of Paragraph (a) that shows the particulars that would be required to be shown if the goods were sold to an importer in Papua New Guinea instead of being consigned for sale in Papua New Guinea;
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid15416620 \'93special deduction\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620  has the same meaning as in Section 96.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 97 Subsection (2) substituted by No. 10 of 2005, s. 17.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 97 Subsection (2) substituted by No. 10 of 2005, s. 17.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
When entry is made of goods on which duty is imposed according to value, the owner shall produce to a collector on request the genuine invoice and any supporting documentation relating to the calculation of the value for duty of the goods.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3 - 4)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 97 Subsection (2) substituted by No. 10 of 2005, s. 17.}}}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 [}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \i\fs24\insrsid15416620 Repealed}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 .]

\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 If the Collector is satisfied\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
that no genuine invoice has been issued for the goods; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 that the genuine invoice for the goods cannot be produced,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
he may, on receipt of evidence to his satisfaction of the value for duty of the goods, dispense with the production of the genuine invoice.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 98.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Conversion of currencies.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 98 repealed and replaced by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1986 (No. 44 of 1986), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Where an amount that is, under any other provision of this Act, required to be taken into ac
count for the purpose of ascertaining the value for duty of any goods is not an amount in Papua New Guinea currency, the amount to be taken into account is the equivalent of that amount in Papua New Guinea currency, ascertained according to a fair rate of
 exchange at the date of export of the goods.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 98(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 98(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 For the purposes of this section,
 where the Commissioner General thinks it desirable to do so for the avoidance of doubt he may specify, by notice in the National Gazette, a rate that shall be deemed to be, or to have been, a fair rate of exchange in relation to any currency\endash 

\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
on a date, or during a period, preceding the date of publication of the notice; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 from the date of publication of the notice, or an earlier date specified in the notice, until the revocation of the notice.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The rate of exchange specified in relatio
n to any currency under Subsection (2) is, in relation to the value for duty of any goods exported on the date or during the period to which the rate so specified applies, the rate of exchange that shall be applied for the purposes of Subsection (1) in re
spect of the currency specified in the notice.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (4)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 98(4) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 98(4) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 In any case in which\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the rate of exchange to be applied is not ascertained by virtue of Subsection (3); and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 doubt exists as to that rate,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the Commissioner General may specify a fair rate of exchange to be applied for the purposes of the particular case.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 99.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Assessment of value.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 99 repealed and replaced by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1986 (No. 44 of 1986), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Where the Collector has a doubt as to the accuracy of the declared value of any dutiable goods, he may detain the goods and assess their value.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Where the owner objects to the value assessed under Subsection (1), he may request that the value be ascertained by experts in the prescribed manner.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Where the owner refuses to pay the duty as assessed by the Collector or ascertained by experts, the Collector may sell the goods.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (4)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 99(4) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 99(4) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
This section does not apply in cases where the Commissioner General is of the opinion that an evasion of this Act has been committed or attempted.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 100.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Determination of value by Commissioner General.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 100 repealed and replaced by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1986 (No. 44 of 1986), s3;  Section 100: headnote amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Where it is difficult to determine the value of goods for duty because\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the goods are not sold for use or consumption in the country of production; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 a lease of the goods or of the right of using them is sold or given but not the right of property in the goods; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the goods have a royalty imposed on them and the royalty\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid15416620 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 is uncertain; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 is not a reliable means of estimating the value of the goods; or
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the goods are usually or exclusively sold by or to agents or by subscription; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the goods are sold or imported in, or under, any other unusual or peculiar manner or conditions,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the Commissioner General may determine the value for duty of the goods.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 100(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 100(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 For the purposes of a determination under Subsection (1), the Commissioner General is the judge of all matters referred to in Paragraphs (a) to (e) of that subsection.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 101.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Compulsory purchase by the Customs.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 101 repealed and replaced by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1986 (No. 44 of 1986), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
For the protection of the revenue against the undervaluation of goods subject to ad valorem duty, any goods entered as bein
g of a specified value may, at any time before sale and delivery to a person who proves to the satisfaction of the Collector that he purchased and took delivery in good faith and without any knowledge of the entry, be purchased, subject to the regulations
, by the Customs at their declared value plus 10%.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The purchase shall be effected by the seizure of the goods by an officer and the giving of written notice of the seizure to the owner.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The officer shall remove the goods to a warehouse or some place
 of security, and the owner is thereupon entitled to the purchase money payable under Section (1).
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The goods\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
become the property of the State immediately on seizure; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 shall be disposed of as is prescribed or as the Collector directs.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A refund, in whole or in part, of any duty paid on the goods may be made by the Collector.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 This section does not limit or restrict any other power possessed by the Customs relating to the goods.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid15416620 Division 3.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
\par Short-paid Duty, Refunds, Remissions, Rebates, etc.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 102.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Shore-paid duty.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 102 Substituted by No. 10 of 2005, s. 18.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
When any duty has been short levied or erroneously refunded, the person, who should have paid the amount short levied or to w
hom the refund has erroneously been made, shall pay the amount short levied or repay the amount erroneously refunded on demand being made by the Collector within five years from the date of the short levy or refund.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
For the purposes of Subsection (1), the fact that the short-levy or refund was made as a result of a Customs process shall not effect the right of Customs to demand payment or remove the obligation of the person to pay the amount.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Subsection (2) shall 
not apply if Customs has provided a ruling to a person and the short-levy or erroneous refund was made in keeping with that ruling.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 For the purposes of Subsection (1), a drawback of duty shall be deemed to be a refund of duty.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 103.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Effects of alteration of duty by Customs practice.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 If any practice of the Customs relating to the classification or enumeration of any article for duty is altered so that less duty is charged on the article, a person is not entitled to any refund on account of any duty paid b
efore the alteration.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 104.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Refunds of duty.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Where\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
goods have been damaged or pillaged during the voyage; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 goods have, while subject to the control of the Customs, been damaged, pillages, lost or destroyed; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 duty has been paid through manifest error of fact or patent misconception of the law; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the Collector is satisfied that, owing to a fault or defect in any goods, the importer of the goods has received a reduction in or a refund, in whole or in part, of the price paid or to be paid for the goods,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
a refund, rebate or remission, as the case requires, of the whole or part of the duty may be made on application in the prescribed manner and within the prescribed time (if any).
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Subsection (1) does not prevent the Customs from enforc
ing the terms of any security given for the protection or custody of goods that are subject to the control of the Customs.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 105.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Remission of duty on waste.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 The Collector may remit any duty on goods that have been wasted or lost in sorting, bottling, packing or repacking in a warehouse.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 106.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Rebate of duty on leaf tobacco.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 A rebate, as prescribed, may be made of duty payable on the importation of leaf tobacco, as an allowance in respect of waste in manufacturing operations.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid15416620 Division 4.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
\par Release of Imported Goods for Re-export.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 107.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Security, etc., for re-export.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 107 repealed and replaced by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s4.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Where\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
goods, the property of a person included in a prescribed class of persons, are imported; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 a person imports goods included in a prescribed class of goods or intended for a prescribed purpose, and intends to export them,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the Commissioner General may grant to the importer permission to take delivery of the goods on giving security or an undertaking, to the satisfaction of the Collector, for payment of the duty on the goods.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The Regulations may prescribe provisions to be complied with in relation to goods in respect of which permission has been granted under Subsection (1).
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 107(3) repealed and replaced by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 44 of 1993), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 107(3) repealed and replaced by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 44 of 1993), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Where the Collector has granted permission to take delivery of goods on giving security or an undertaking referred to in Subsection (1)\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the duty is not payable if\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid15416620 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 the Regulations are complied with; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 in relation
 to goods for use in any industry or commercial enterprise, the goods are not available in Papua New Guinea and the Collector is satisfied that the goods, or goods of the same type, have not before been imported into Papua New Guinea by the importer; and

\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (iii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 the goods are exported within a period of three months commencing on and from the date on which they are imported; and

\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
if the security was given by way of deposit of cash or of an instrument transferable by delivery, the amount deposited or the instrument shall be returned to the person by whom the security was given.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Where\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the Regulations are not complied with; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the goods are not exported within the period of three months referred to in Subsection (3)(a),
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
then\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
any security may be enforced according to its tenor; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 where an undertaking to pay the amount of the duty has been given\endash the amount may be recovered at any time as a debt in a court of competent jurisdiction by proceedings in the name of the Collector.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid15416620 PART X. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 DRAWBACKS.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 108.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Allowance of drawbacks.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Drawbacks of import duty may be allowed on exportation in respect of such dutiable goods, to such amount and in such manner as is prescribed.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 109.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Minimum value of goods for drawback.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Drawback shall not be allowed on any goods of a less value for home consumption than the amount of the drawback.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 110.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Examination of goods under drawback.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 All goods in respect of which a claim for drawback is made shall, before exportation, be produced for examination by the Customs.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid15416620 PART XI. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 OFFICERS.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid15416620 Division 1.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
\par Powers of Officers.
\par }\pard\plain \ltrpar\s109\qc \li0\ri0\sb240\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs116\fs24\insrsid15416620 Subdivision A. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Preliminary.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 111.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 General powers of Collectors.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 In all cases not otherwise provided for in this Act, the Collector may exercise any power exercisable by the Customs.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 112.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Patrolling of coasts.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 An officer, and any person assisting him when on duty, may patrol, and may pass freely along and over, any part of the coast or of the shores, banks or beaches of any port, bay, harbour, lake or river.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 113.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Mooring, etc., of Customs vessels.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 The officer in charge of a vessel or boat employed in the service of the Customs may\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
haul the vessel or boat on any part of the coast, or the shores, banks or beaches of any port, bay, harbour, lake or river; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 moor the vessel or boat there; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 keep the vessel or boat so moored for such time as he thinks necessary.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 114.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Calling for aid in seizures.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 114 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
A person lawfully making any seizure under any }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid15416620 Customs Act}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
 may call, in the name of the State, on any person present to assist him.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Any person who fails to render assistance as required under Subsection (1) is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 114(2): penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 114 Subsection (2) amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K1,500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s109\qc \li0\ri0\sb240\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs116\fs24\insrsid15416620 Subdivision B. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Writs of Assistance and Customs Warrants.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 115.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Writs of assistance.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 115(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 115(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 On application made to him by the Commissioner General or by the Collector, a Judge may grant a writ of assistance in Form 1.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Unless superseded, a writ of assistance remains in force as long as any person named in the writ remains an officer of Customs, whethe
r in the same capacity or not.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 116.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 General Customs warrants.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 116(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 116(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 The Commissioner General or the Collector may issue to an officer or a member of the Police Force a Customs warrant in Form 2.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A Customs warrant issued under Subsection (1) remains in force until\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the expiration of the period specified in the warrant; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the warrant is revoked,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
whichever first occurs.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 117.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Searches under writs of assistance or general Customs warrants.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
An officer having with him a writ of assistance or a Customs warrant granted or issued under Section 115 or 116, as the case may be, or a member of the Police Force having with him such a Customs warrant\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
may, at any time in the day or night, enter into and search any house, premises or place; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 may break it open; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 may search any chests, trunks or packages in which any goods may be or are supposed to be.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 An officer or a member of the Police Force acting under such a writ of assistance o
r customs warrant may take with him, and have the assistance of, any other officer or member of the Police Force and such assistants as he thinks necessary.
\par }\pard\plain \ltrpar\s109\qc \li0\ri0\sb240\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs116\fs24\insrsid15416620 Subdivision C. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 General Powers, etc.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 118.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Interpretation of Subdivision C.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 11Section 1188 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
For the purposes of this Subdivision\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the power of an officer to board a ship or aircraft extends to staying on board her, and the Collector may station an officer on board any ship or aircraft; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the power of an officer to search a ship, boat or aircraft extends to every part of any ship, boat or aircraft, and authorizes the opening of any package, locker or place and the examination of all goods; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the power of an officer to secure any goods
 extends to fastening down hatchways and other openings into the hold and locking up, sealing, marking or otherwise securing, any goods or the removing of any goods to a Government warehouse.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Where the Controller stations an officer on board a ship or 
aircraft under Subsection (1)(a), the master or pilot must provide sleeping accommodation in the cabin and suitable and sufficient food for the officer.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 118(2): penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 118 Subsection (2) amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K1,500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 119.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Boarding and searching of ships, etc.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 An officer may\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
board any ship, boat or aircraft; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 search any ship, boat or aircraft; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 secure any goods on any ship, boat or aircraft.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 120.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Forcing ships, etc., to bring to or land.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 The commander or officer-in-charge of any ship, boat or aircraft in the service of the State or the Customs may, when the ship, boat or aircraft has hoisted and is carrying the proper ensign and pendant or Customs flag\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 120(a) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 chase any ship or aircraft that does not bring to or land at the airport when lawfully signalled or required to do so; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 120(b) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
may (after having fired a gun as a signal) fire at or into the ship or aircraft to compel her to bring to or land at the airport.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 121.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Hovering ships, etc.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 121 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
An officer may require the master of a ship, or the pilot of an aircraft, that is hovering within three nautical miles of the coast or of land, to depart.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 121(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 121(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 If a ship or aircraft fails to depart within 12 hours after being required under Subsection (1) to do so, an officer may board and bring the ship or aircraft into port or airport and search her.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
The Collector may examine all persons on board a ship or aircraft boarded in accordance with this section, and any of those persons who fails\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
to answer questions relating to the ship or aircraft and her cargo, crew, passengers, stores and voyage; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 to produce documents relating to the ship or aircraft and her cargo,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 121(3): penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 121 Subsection (3) amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K3,000.00 and not exceeding K50,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 122.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Examinations etc., of goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 An officer may open packages and examine, weigh, mark and seal any goods subject to the control of the Customs.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The expense of the examination of any goods under Subsection (1) (including the cost of their removal to the place of examination) shall be borne by the owner.

\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 123.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Breaking of seals, etc., placed by officers.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 123 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
A person who, except by authority, opens, alters, breaks or erases a fastening, lock, mark or seal placed by an officer on\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 any goods; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 a door, hatchway, opening or place on a ship or aircraft,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
whilst the goods\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
on which the fastening, lock, mark or seal is placed; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 that are intended to be secured,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
remain subject to the control of the Customs, is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 123(1): penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 123 Subsection (1) amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K1,500.00 and not exceeding K50,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A fastening, lock, mark or seal placed by an officer on\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 any goods; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 a door, hatchway, opening or place for the purpose of securing any stores,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
on any ship or aircraft that\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 123(2)(c) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 has arrived in any port or airport from a place outside the country; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 123(2)(d) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
is bound to any other port or airport within the country,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
must not be opened, altered, broken or erased, except by authority.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 123(3) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 123(3) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 If a ship or aircraft enters a port or airport with a fastening, lock, mark or seal referred to in Subsection (2) opened, altered, broken or erased contrary to that subsection, the master or pilot is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 123(3): penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 123 Subsection (3) amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K3,000.00 and not exceeding K50,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 124.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Stopping of Conveyances.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 124 amended by No. 18 of 1982, Sched. 1;  Section 124(2): penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 
Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 124 Subsection (2) amended by No. 13 of 2001, Sched. 1;  Section 124 Substituted by No. 1
0 of 2005, s. 19.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
An officer may, on reasonable suspicion, stop and search any conveyance for the purpose of ascertaining whether any dutiable or excisable goods or any goods subject to restriction or prohibition under this Act or other Customs-related law are in it.

\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 An officer may, for the purposes of Subsection (1), direct the person in charge of the conveyance to remove it to a Customs Controlled Area, Police Station or o
ther place to enable the search to be conducted.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
A person, who fails to stop, or permit a search, or remove the conveyance to a place when directed to do so under this section, is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab Subject to Sections 163, 164 and 165, a fine of not less than K1,500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 125.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Seizure of goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 An officer or member of the Police Force may seize\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 125 Subsection (1) amended by No. 10 of 2005, s. 20.}}}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 any goods which are forfeited or which he has reasonable cause to believe are forfeited; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 125 Subsection (1) amended by No. 10 of 2005, s. 20.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
any conveyance that he has reasonable cause to believe was made use of in respect of the forfeited goods, whether at or after the time of contravention; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 125 Subsection (1) amended by No. 10 of 2005, s. 20.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
anything found during the course of seizing any conveyance or goods which he has reasonable cause to believe will afford evidence of any offence against this Act or any other Customs-related law.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 All seized goods shall be taken to the nearest Government warehouse or to such other place of security as the Collector directs.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 125 Subsection (3) inserted by No. 10 of 2005, s. 20.}}}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 125 Subsection (3) inserted by No. 10 of 2005, s. 20.}}}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 For the purposes of Subsection (1)(a)\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
an officer may detain the goods without seizure only for so long as is necessary to determine if they are forfeited, and in any case for a detention period not exceeding five days; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 if at the expiration  of the detention period a determination has not been made in relation to the status of the goods, the officer shall\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid15416620 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 release the goods to the owner immediately; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 make an application to a Magistrate to extend the detention period until such time a determination can be made; and

\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
a Magistrate may make an order allowing for the further detention of goods for a period of time not exceeding 30 days, if the Magistrate is satisfied that the retention of the goods be continued\~\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid15416620 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 for the purposes of determining if the goods are forfeited; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 to allow the goods to be examined by an expert, in order to make a determination under Subparagraph (i); and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (iii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 there has been no unavoidable delay in conducting such a determination; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (iv)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 the applicant has demonstrated the necessity, in all the circumstances, for the goods to be detained.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 126.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Notice of seizure.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 126 Subsection (1) substituted by No. 10 of 2005, s. 21.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 126 Subsection (1) substituted by No. 10 of 2005, s. 21.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Where a conveyance or goods have been seized as forfeited, the seizing officer shall give written notice of the seizure, and of the cause of it, to the owner of the conveyan
ce or goods, or if the owner cannot be identified after reasonable inquiry, on the person who was in possession or who was in control of the conveyance or goods when they were seized, by delivering or transmitting the notice to him\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 personally; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 by post and addressed to him at his last-known place of abode or business.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 126 Subsection (2) amended by No. 10 of 2005, s. 21.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 126 Subsection (2) amended by No. 10 of 2005, s. 21.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The conveyance or goods seized\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 shall be dee
med to be condemned; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 may be sold by the Collector, unless the person from whom it or they were seized, or the owner, gives, within one month after the date of the seizure, written notice to the Collector at the nearest port that he claims it or them.

\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 If any goods seized are of a perishable nature or are live animals, they may be sold by the Collector without delay.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (4)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 126 Subsection (4) inserted by No. 10 of 2005, s. 21.}}}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 126 Subsection (4) inserted by No. 10 of 2005, s. 21.}}}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 For the purposes of Subsection (1) the seizure of a conveyance or goods shall not be deemed invalid solely because of any error contained in the form of notice.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 127.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Return of seized goods on security.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 127 amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5; Substituted by No. 17 of 2004, s. 8.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
The Commissioner General or the Collector may authorize any ship, boat, aircraft or goods seized to be delivered to the claimant on his giving security.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The security given to the Commissioner General or the Collector shall be in the form of cash or by bank gurantee.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The amount of the security shall be an amount equal to the value of the items seized, as determined by 
the Commissioner General or the Collector, plus freight and insurance costs incurred in their transport to Papua New Guinea, plus the amount of any duty of customs or excise and any Goods and Services Tax payable on their importation.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The question as t
o whether the value, determined by the Commissioner General or the Collector under Subsection (3), of items seized, is fair and accurate, is non-justiciable.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 127A.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Disposal of seized goods on refusal to provide security.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 127A Inserted by No. 17 of 2004, s. 8.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Where a claimant refuses to give security as required by the Commissioner General or Collector under the provisions of Section 127, in respect of any ship, boat, aircraft or goods seized, the Commissioner 
General may sell the ship, boat, aircraft or goods seized by public auction and shall\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
set up a trust account at a bank in Papua New Guinea, into which the net proceeds of that sale, after deducting any selling expenses, shall be deposited; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 pay to the claimant the amount held in that trust account if he successfully challenges the seizure in legal proceedings commenced under the provisions of Section 129; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 if no legal proceedings for return of the 
ship, boat, aircraft or goods seized have been commenced by the claimant under the provisions of Section 129 within the time required by that Section, or if such legal proceedings have been commenced and are unsuccessful, the Commissioner General shall pa
y the amount held into the consolidated revenue of the State.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Where the Commissioner General has made payment in full of the net proceeds to a claimant under the provisions of Subsection (1), that payment shall be deemed to be in full satisfaction of al
l claims by the claimant relating to the seizure of that ship, boat, aircraft or goods seized, including, but not limited to, any claim for damages or loss resulting from the seizure of that ship, boat, aircraft or goods seized.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 On payment by the Commi
ssioner General in full of those net proceeds to a claimant, the claimant may not commence any further legal proceedings against the Commissioner General or the Collector in respect of the seizure of that ship, boat, aircraft or goods seized.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 128.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Delivery of goods seized by persons other than Customs officers.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 All goods seized under this Act by any person other than a Customs officer shall be immediately conveyed to the nearest Customs House and there delivered to an officer.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 129.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Requirement by Collector of legal proceedings for return of seized goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Where any goods have been seized by an officer and a claim to the goods has been served on the Collector by the owner, the Collector may\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
retain possession of them without taking proceedings for their condemnation; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 by notice under his hand, require the claimant to take proceedings against him for the recovery of them.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 129 Subsection (2) amended by No. 10 of 2005, s. 22.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 129 Subsection (2) amended by No. 10 of 2005, s. 22.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
If the claimant does not commence legal proceedings for the return of the goods within 30 days after the date of the notice, they shall, without any further proceedings, be deemed to be condemned.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 130.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Disposal of forfeited ships, etc.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 130 amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
All forfeited ships, aircraft and goods shall be disposed of or destroyed in such manner as is prescribed or as the Commissioner General directs.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 131.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Production of documents, etc., in cases of seizure.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 131 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Where\endash 

\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
written information has been given on oath to the Collector that\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid15416620 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 goods have been unlawfully imported, exported, undervalued or entered, or illegally dealt with; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 it is intended to unlawfully import, export, undervalue or enter, or to illegally deal with any goods; or
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
any goods have been seized or detained,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the owner must, immediately on being required to do so by the Collector\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
produce and hand over to him all books and documents relating to\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid15416620 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 the goods concerned; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 all other goods imported or exported by him at any time within the period of fi
ve years immediately preceding the request, seizure or detention; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
produce for the inspection of the Collector, or an officer authorized by the Collector for the purpose, all books or documents in which any entry or memorandum appears in any way rel
ating to the goods, and allow him to make copies of or extracts from them.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 131(1): penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 131 Subsection (1) amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Subject to 
Sections 163, 164 and 165, a fine of not less than K1,500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Where a person fails to comply with any requirement by the Collector under this section, an officer who has with him a Customs warrant issued under Subsection (3) may at any time of the day or night\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
break open and enter any house, premises or place in which any books or documents relating to the goods are or are supposed to be; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 search\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid15416620 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 the house, premises or place; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 any person in or on it or them; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (iii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 any chests, trunks or packages in or on it or them; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 take possession 
of, remove and impound any such books and documents that are found.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
For the purposes of this section, the Collector may issue to an officer a Customs warrant in Form 3 under the Customs seal, and the warrant remains in force for one month.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 131A.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Person to keep records.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 131A Inserted by No. 17 of 2004, s. 9; Substituted by No. 10 of 2005, s. 23.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 A person who imports or exports goods shall keep sufficient records to enable an auth
orised officer to inspect, audit, examine the documents, property or processes of that person to obtain or verify the information on which a determination of the amount of the duties paid,  payable, deferred or relieved was made, and shall retain these re
cords for a period of five years after the completion of the transactions, acts or operations to which they relate.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 This section does not require the preservation of any records\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
in respect of which the Commissioner has notified the owner of the goods that their preservation is not required; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 of a company that has gone into liquidation and which has been finally dissolved.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A person who causes goods to be imported or expor
ted, or receives goods that have been imported or are to be exported, must retain all the relevant commercial documents and records that come into the owner\rquote 
s possession or control at any time and relate to the goods concerned or to their carriage to enable an authorised officer to inspect, audit, examine the documents, property or processes of a person to determine\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
whether the person is complying with a Customs-related law; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 as to the correctness of information communicated by, or on behalf of, the person to Customs (whether in documentary or other form),
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
and shall retain the records for a period of five years from the time when the goods were imported into, or exported from, Papua New Guinea.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A person who is required by this section to reta
in a commercial document or records relating to particular goods may keep the document at any place within Papua New Guinea, must keep the document in its original form and must store it in a manner that will ensure access, reliability and readability of 
the information recorded.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A person, who\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
destroys, or renders incapable of identification, a document or thing; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 renders illegible or indecipherable such document or thing; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 alters or defaces a document, other than to merely make a notation or marking on it in accordance with ordinary commercial practice; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 places or conceals on his or her body, or in any clothing worn by the person, such a document or thing,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
so as to prevent it from being inspected, audited, examined, copied or seized by an authorised officer in the exercise of the officer\rquote s powers under this section, is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab Subject to Section 163, 164 and 165, a fine of not less than K5,000.00 and not exceeding K50,000.00 or a term of imprisonment not exceeding one year, or both.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
A person who fails to keep records as specified by this Act, to make them available for inspection, audit or examination or to comply with a request to produce documents or information, is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab Subject to Sections 163, 164 and 165, a fine of not less than K5,000.00 and not exceeding K50,000.00 or a term of imprisonment not exceeding one year, or both.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (7) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Without limiting the types of documents or records required to be retained, this section relates t
o traditional books and records, including supporting source documents produced and retained in paper format, working papers and other supporting documents whether in writing or any other form that may assist in the determination of duty or GST obligation
s and entitlements, and records retained in an electronically readable format that can be related back to the source documents and that are supported by a system capable of producing accessible and usable copy.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (8) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A person who keeps documents or records whether in writing or any other form in accordance with this section\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
is not relieved of any of the record keeping, readability, retention, and access responsibilities only because he contracts out the record keeping function to a third party including 
a book keeper, accountant, service bureau or other such arrangements; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 shall ensure that the requirements for record keeping, readability, retention, and access are continued to be met in the event of third party changes such as software and/or hard
ware conversions and upgrades, bankruptcy or migration to/from a third party; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 is responsible for keeping the records and for providing access to authorised persons.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 131B.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Authorised officer may require person to produce documents.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 131B Inserted by No. 17 of 2004, s. 9; Substituted by No. 10 of 2005, s. 23.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Where a person required to keep records under Section 131A fails to comply with any of the provisions of that section, an authorised officer may, by notice in writing,
 require the person to furnish him with such information as he may require within a period specified in the notice\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
where the document is in writing, the document; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 where the information is stored in magnetic tapes or computer disks or other information or storage devices, a production of the information in a document setting out the information in a form the authorised officer can understand.

\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A person, who fails to produce any information following a requirement made to him under Subsection (1), is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab A fine of not less than K5,000.00 or imprisonment for a period not exceeding one year.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The period that may be specified in a notice given under Subsection (1) shall be not less than 14 days after the notice is giv
en but may be extended for up to an additional 14 days by the Commissioner upon request.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 131C.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Access, etc., to books, etc.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 131C Inserted by No. 17 of 2004, s. 9; Substituted by No. 10 of 2005, s. 23.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 
Subject to this section, an authorised officer, shall at all times have full and free access to all buildings, places, computers, books, documents, records, papers and other information storage devices for any of the purposes of this Act, and for that pur
p
ose may inspect, audit, examine the documents, property or processes of a person that may be relevant in determining the obligations of that or any other person, or to ensure compliance of that or any other person with the Act, and, in so doing the office
r may seize, retain and remove for inspection or make extracts from or copies of any such computer, book, documentary or paper records.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A person, who, an demand, fails to make available to an authorised officer any documents or records necessary for tha
t officer to conduct an inspection, audit or examination at a premises, is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab Subject to Section 163, 164 and 165, a fine not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 An authorised officer may request a person with knowledge of a computer or a 
computer system to assist access by providing any information or assistance that is reasonable to allow the officer to do one or more of the following:\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
access the data held in, or accessible from, a computer that is on the audit premises;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 copy the data to a data storage device; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 convert the data into documentary form,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
and, for the purposes of this Subsection, \'93accessible data\'94 includes data held on premises other than the audit premises, but that can be accessed via a computer on the audit premises.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A person who fails to provide such information or assistance to an authorised officer in accordance with Subsection (3), is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab Subject to Section 163, 164 and 165, a fine not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 An officer is 
not entitled to remain on or in any building or place under this section if, on being requested by the occupier of the building or place for proof of authority, the officer does not produce an authority in writing signed by the Commissioner of Customs sta
ting that the officer is authorised to exercise powers under this section.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The occupier of a building or place entered or proposed to be entered by an authorised officer 
under Subsection (1), shall provide the officer with all reasonable facilities and assistance for the effective exercise of powers under this section.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (7) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A person, who contravenes Subsection (6), is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab Subject to Sections 163, 164 and 165, a fine not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 131D.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Certified copies of documents.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 131D Inserted by No. 10 of 2005, s. 23.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Where, in accordance with the requirement of any law or with ordinar
y commercial practice, a document that would be required to be kept in accordance with Section 131A is required by that law or practice to be surrendered to another person, this section shall be taken to be complied with if a true copy of the document, ce
rtified in accordance with Subsection (2), is kept in its stead.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
For the purposes of Subsection (1) a person must make and retain a true copy of that document and attach to the copy a certificate, signed by that person, stating that\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 the copy is a 
true copy of the original document, together with the time and date the copy was made and name of the person making the copy; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the name of the department or organisation that the original document has been surrendered to; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 particulars of the reason for that surrender, the time and date of the surrender and the name of the person surrendering the document,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
and the certified copy shall be treated by the Commissioner of Customs or an authorised officer, and shall be admissible in all courts, as if it were the original document.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 132.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Impounding of documents.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The Collector may impound or retain any document that is\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
presented in connection with any entry; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 required to be produced under this Act,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
and the person otherwise entitled to the document is entitled, in place of it, to a copy certified as correct by the Collector.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A certified copy referred to in Subsection (1) shall be received in all courts as evidence, and as of equal validity with the original.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 133.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Further proof of proper entry.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The Collector may require from the owner of any goods proof, by declaration or the production of documents, that the goods\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 are owned as claimed; and

\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 are properly described, valued or rated for duty.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 133 Subsection (2) substituted by No. 10 of 2005, s. 24.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 133 Subsection (2) substituted by No. 10 of 2005, s. 24.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
The Collector may withhold from the owner the assessment of an entry and refuse the release of goods for home consumption pending receipt of proof, to the satisfaction of the Collector, required under Subsection (1).
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 134.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Translation of foreign documents.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 If a document in a foreign language is presented to an officer for any purpose connected with Customs business, the Collector may require an English translation\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
to be supplied at the expense of the owner by such person as the Collector approves; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 to be verified as the Collector requires.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 135.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Customs samples.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Samples of any goods under the control of the Customs may, for any purpose thought necessary by the Collector, be taken, utilized and disposed of by an officer in the prescribed manner.
\par }\pard\plain \ltrpar\s109\qc \li0\ri0\sb240\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs116\fs24\insrsid15416620 Subdivision D. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Powers of Arrest, etc.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 136.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Power to question.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 136 Substituted by No. 10 of 2005, s. 25.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
An officer may, other than in accordance with any other provision of this Act, question any person to determine whether that person, or any other person is complying with this Act or any other Custom-related law, and the person must answer questions put t
o him truthfully and to the best of his knowledge o belief.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A person, who fails to answer questions put to him under this section or provides false or misleading answers, is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab Subject to Sections 163, 164 and 165, a fine of not less than K1,500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Notwithstanding Subsections (1) and (2), a person is not bound to answer questions put to him if the answers would tend to incriminate him.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 137.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Detention and search of suspects.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 If an officer or a member of the Police Force has reasonable cause to suspect that a person\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
is unlawfully carrying any goods subject to the control of the Customs, or any prohibited imports or prohibited exports; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 has any such goods secreted about him,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
he may detain and, subject to Subsections (2) and (3), search him.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Before the suspected person is searched, he may demand to be taken before a magistrate or the Collector, who may\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
order him to be searched; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 discharge him without a search.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Females shall be searched only by a female searcher appointed by the magistrate or the Collector.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 138.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Arrest of persons suspected of smuggling, etc.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 138 amended by No. 18 of 1982, Sched. 1;  Section 138(2): penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (
Penalties) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 138 Subsection (2) amended by No. 13 of 2001, Sched. 1;  Section 138 Substituted by No. 10 of 2005, s. 26.}}}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 An officer may arrest without warrant any person who he believes on reasonable grounds\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
is committing or has committed an offence against a Customs-related law; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 that proceedings against the person by summons would not be effective.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A person, who, physically or otherwise, does or attempts to resist, interfere with, hinder or preven
t the arrest of any person under Subsection (1), is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab Subject to Sections 163, 164 and 165, a fine of not less than K5,000.00 and not exceeding K15,000.00, or imprisonment for a period not exceeding six months.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 An officer w
ho arrests a person for an offence against a Customs-related law, or who is present at such an arrest, may conduct a search of the arrested person at the time of arrest or soon after, and seize\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
any evidential material in relation to that or another offence against the Customs-related law; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 any seizable item; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 any weapons or other things capable of being used to inflict bodily harm or help the person escape,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
found as a result of the search.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A person arrested may be determined until such time as he can, without undue delay, be taken before a magistrate.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A magistrate before whom a person is brought under Subsection (4) may\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
commit the person to custody until he can be brought before a court to be dealt with according to law; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 admit him to bail on his giving sufficient security for his appearance before a court at the time and place appointed for the hearing of the charges laid against him.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid15416620 Division 2.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
\par Protection of Officers.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 139.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Reasonable cause for seizure as bar to action.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A person is not liable for a seizure under this Act for which there was reasonable cause.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 If a person recovers any ship, aircraft or goods seized under this Act, or any proceeds of the sale of such a ship, aircraft or goods, and at the same time
 reasonable cause for the seizure is found, the finding bars proceedings against any person concerned in the seizure.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 140.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Notice of proceedings against officers.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Subsection (5), proceedings shall not be commenced against an officer for anything done in execution of his office, or by reason of his office, until one month after written notice is delivered to him, or is left at his usual place of abode, by
 the plaintiff, his attorney or agent.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A notice under Subsection (1) shall state clearly\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the cause and nature of the proceedings; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the court in which it is intended to take the proceedings; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the name and place of abode of the plaintiff; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 if the notice is delivered by the attorney or agent of the plaintiff\endash the name and place of business of the attorney or agent.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A notice under Subsection (1) is not invalid by reason of any defect or inaccuracy in it unless the court is of the
 opinion that the defect or inaccuracy would prejudice the defendant in his defence.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 In a case to which Subsection (3) applies, the court may give leave to amend the notice as it thinks just.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 This section does not apply where a Judge gives leave to the plaintiff to proceed without notice.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Leave under Subsection (5) may be given on such terms as the Judge thinks proper.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 141.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Evidence in proceedings on notice.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 In any proceedings taken on notice under Section 140(1), the plaintiff\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 shall not ad
vance evidence of any cause of action that was not distinctly stated in the notice; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 is not entitled to a verdict unless he proves on the trial that the notice was duly served.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 142.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Tender of amends.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 An officer to whom notice has been given unde
r Section 140(1) may, within one month after the notice is given, offer amends to the plaintiff or to his attorney or agent.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 If an offer of amends is not accepted, then the defendant may plead the offer in defence, alone or with other defences.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 If amends offered in accordance with Subsection (1) are found to be sufficient\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
costs shall not be recovered against the defendant; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 if the defendant brought the amount of the amends into court when entering his defence, he is entitled to costs.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 143.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Proceedings generally.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Subject to Section 144, proceedings of a kind referred to in Section 140 against an officer shall be commenced within six months after the cause of the proceedings arose, and the defendant is entitled to plead the general issue
 and to give any special matter in evidence.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 144.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Proceedings in case of proposed tariff.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Subject to Subsection (2), proceedings, whether against an officer or otherwise, for anything done for the protection of the public revenue in relation to any tar
iff or tariff alteration proposed in the Parliament shall not be commenced before the close of the meeting of the Parliament in which the tariff or tariff alteration is proposed.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 On the application of a person who wishes to commence against an officer any proceedings referred to in Subsection (1), the National Court\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
may require the officer to give security, to the satisfaction of the Court, to abide the result of the proceeding; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 in default of the giving of such security, may permit the immediate commencement of the proceeding.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid15416620 PART XII. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 PENAL PROVISIONS.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid15416620 Division 1.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
\par Forfeitures.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 145.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Forfeited ships and aircraft.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 145 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
The following ships or boats, not exceeding 250 tons registered tonnage, and the following aircraft are forfeit to the State:\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
any ship, boat or aircraft used in smuggling, or knowingly used in the unlawful importation, exportation or conveyance of any prohibited imports or prohibited exports;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 145(1)(b) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
any ship, boat or aircraft, found within three nautical miles of the coast or of land, that fails to bring to or to land at an airport, for boarding on being lawfully required to do so;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 any ship, boat or aircraft hovering within three nautical miles of the coast or of land and not departing within 12 hours after being required to depart by an officer;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 any ship, boat or aircraft from which goods are thrown overboard, staved or destroyed to prevent seizure by the Customs;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 145(2)(e) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
any ship, boat or aircraft that is found within any port or airport with cargo on board and afterwards found\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid15416620 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 light or in ballast; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 with the cargo deficient,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the master or pilot of which is unable to account lawfully for the difference;
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 f}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 any 
ship, boat or aircraft within three nautical miles of the coast or of land that has\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid15416620 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 false bulkheads, bows, sides or bottoms; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 a secret or disguised place adapted for the purpose of concealing goods; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (iii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 a hole, pipe or other device adapted for the purpose of running goods.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 145 Subsection (2) amended by No. 13 of 2001, Sched. 1;  Section 145(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 145 Subsection (2) amended by No. 13 of 2001, Sched. 1;  Section 145(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 
Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
The owner of a ship exceeding 250 tons registered tonnage that would be forfeit if the ship did not exceed 250 ton
s registered tonnage is liable, subject to Sections 163, 164 and 165, to a penalty of a fine not exceeding K100,000.00, and the ship may be detained until\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 the penalty is paid; or

\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 security is given for its payment.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 146.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Forfeited goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 146 repealed and replace by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s2.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
The following goods shall be forfeited to the State:\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
all goods that are smuggled or unlawfully imported, exported or conveyed;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 all prohibited imports;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 
all goods the importation of which has been prohibited unless a licence or permission containing conditions or requirements has been granted, and the conditions or requirements of the necessary licence or permission has not been complied with;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 ca}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 146 Subsection (1) amended by No. 10 of 2005, s. 27.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
all goods which are counterfeit trademark goods or are pirated copyright goods or goods infringing intellectual property right or protection defeating devices; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 146 Subsection (1) amended by No. 10 of 2005, s. 27.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
all goods imported or exported in any conveyance in which goods are prohibited to be imported or exported;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 146 Subsection (1) amended by No. 10 of 2005, s. 27.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
all dutiable goods found on any conveyance that is unlawfully in any place; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 f}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 146 Subsection (1) amended by No. 10 of 2005, s. 27.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
all goods found on any conveyance after arrival in a port or at an airport or a port of entry that are not specified or referred to in the cargo report made
 under Section 30 and not being baggage belonging to the crew or passengers and that are not satisfactorily accounted for;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 g}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 all goods in respect of which bulk is unlawfully broken;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 h}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 all goods subject to the control of the Customs that are moved, altered or interfered with otherwise than by authority and in accordance with this Act;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 i}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 all goods that, by this Act, are required to be moved or dealt with in any way and that are not moved or dealt with accordingly;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 j}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 all goods in respect or which any entry, invoice, declaration, answer, statement or representation that is false or wilfully misleading in any particular has been delivered, made or produced;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 ja}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 146 Subsection (1) amended by No. 10 of 2005, s. 27.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
all goods that in accordance with any section of this Act are deemed to have been abandoned; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 k}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 any carriage or animal used in smuggling or in the unlawful importation, exportation or conveyance of any goods;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 l}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the cargo of any ship, boat or aircraft that hovers about the coast or land and does not depart within 12 hours after being required by an officer to do so;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 m}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 all goods, not being passengers\rquote  baggage, found on any ship or aircraft after clearance, that are not\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid15416620 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 specified or referred to in the outward manifest; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 accounted for to the satisfaction of the Collector;
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 n}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
all prohibited exports that are\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid15416620 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 put on any ship, boat or aircraft for export; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 brought on any wharf or place for the purpose of export;
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 o}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
all dutiable goods that are concealed in any manner;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 p}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 any package in which there are concealed goods\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid15416620 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 not enumerated in the entry; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 so packed as to deceive the officer;
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 q}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
all dutiable goods found in the possession of, or in the baggage of, any person who has got out of, landed from or gone on board any ship, boat or aircraft and who\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid15416620 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 has denied that he has any dutiable goods in his possession; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 when questioned by an officer, has not fully disclosed that the goods are in his possession or in his baggage;
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 r}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
all goods offered for sale on the pretence that they are prohibited or smuggled goods;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 s}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 all packages in which forfeited goods are contained;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 t}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 all goods packaged or contained in forfeited packages.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 146 Subsection (2) amended by No. 10 of 2005, s. 27.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 146 Subsection (2) amended by No. 10 of 2005, s. 27.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Notwithstanding the provisions of Section 145, this section applies in relation to conveyance as well as other goods.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 146 Subsection (3) inserted by No. 10 of 2005, s. 27.}}}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 146 Subsection (3) inserted by No. 10 of 2005, s. 27.}}}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Goods which are forfeited  under this section shall not be deemed otherwise merely because they have been released from Customs control as a result of a Customs process.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 147.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Condemnation on certain convictions.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Where the commission of any offence causes a forfeiture of any goods, the conviction of any person for the offence has effect as a condemnation of the goods in respect of which the offence is committed.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid15416620 Division 1A.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
\par Administrative Penalties.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 147A.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Interpretation.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 147A of Part XII Inserted by No. 27 of 2003, s. 5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 In this Division, unless the contrary intention appears\~\endash 
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid15416620 \'93materially incorrect\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620  means that the entry contains an error or omission in relation to any of the following matters:\~\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 147A Amended by No. 10 of 2005, s. 28.}}}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 the identity and full address of the overseas supplier;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 147A Amended by No. 10 of 2005, s. 28.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the identity and full address of the importer or exporter;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 147A Amended by No. 10 of 2005, s. 28.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the identity and full address of the person making the entry;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the identification of the importing or exporting vessel, aircraft or vehicle and it\rquote s voyage or registration number;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the bill of lading, air way bill, or container identification details;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 f}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the Supplier\rquote s invoice number;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 g}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the customs general orders;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 h}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the tariff item which the goods are classified under the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid15416620 Customs Tariff Act 1990}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 ;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 i}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 a customs agent\rquote s code number;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 j}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the statistical quantity of the goods;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 k}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the exchange rate for the currency in which the goods are traded;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 l}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the value for duty expressed in the currency in which the goods are traded;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 m}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the value for duty expressed in Papua New Guinea Kina;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 n}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the country of origin or destination of the goods;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 o}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the country from which the goods have been exported from;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 p}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the amount paid or payable to transport the goods to PNG from the country of exportation, including any amount paid or payable for internal transportation of the goods in that country;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 q}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the insurance costs associated with importation of the goods, including of any insurance costs in the country of exportation;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 r}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the particulars of shipping containers, packages or break bulk including marks and numbers.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 s}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 147A Amended by No. 10 of 2005, s. 28.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the Customs Procedure Code.
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 147A Amended by No. 10 of 2005, s. 28.}}}{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93Technical offence\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620  means a breach of the Act or Regulations in respect of any obligation for a person to\~\endash 
\par }\pard\plain \ltrpar\s42\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 communicate inform
ation to Customs; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 deal with goods in accordance with the Act; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 deal with a conveyance in accordance with the Act; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 keep, retain or produce documents or records; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 comply with any term or condition of a licence issued under this Act; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 f}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 allow or permit unauthorised entry to a Customs Controlled Area; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 g}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 answer questions or make any statement to a Customs office,
\par }\pard\plain \ltrpar\s71\qj \li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 and includes a breach by a person arriving in Papua New Guinea who is required to make a statement to Customs by virtue of the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid15416620 
Customs (Personal Effects) Regulation 1995}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 .
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 147B.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Administrative Penalties.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 147B of Part XII Inserted by No. 27 of 2003, s. 5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 147B Subsection (1) substituted by No. 17 of 2004, s. 10; Subsection (1) substituted by No. 10 of 2005, s. 29.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 
\ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 147B Subsection (1) substituted by No. 17 of 2004, s. 10; Subsection (1) substituted by No. 10 of 2005, s. 29.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Section 147C, where the Commissioner General is satisfied that an entry of goods pursuant to Section 35 of the Act contains an error or omission and that as a result\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the amount of duty payable under the Act has not been paid or declared for payment or would not have been paid or declared for payment; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the entry is otherwise materially incorrect,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the Commissioner General may, within 5 years after the entry was made, by notice in writing, require the owner or agent of the goods or pay within 30 days after service of the notice, penalty of an amount of not less than 50 percent and not exceeding 200 
p
ercent of the duty unpaid, not declared or attempted to be avoided or where the goods are exempt, free or zero rated from duty then a penalty of not more than 5 percent of the value of the goods or, where the entry is otherwise materially incorrect, a pen
alty of not more than 5 percent of the value of the goods.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The notice under Subsection (1) may be served on the owner of the goods or his agent.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Where the Commissioner General serves a notice under Subsection (2) in relation to a statement made, or 
omission from a statement made, by a person, proceedings may also be instituted under Section 153 against that person in relation to that statement or omission.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 For the purposes of Subsection (1), any document presented to Customs in respect of any goo
ds under the control of Customs is to be treated as a statement made to an officer.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
If an amount required to be paid in accordance with Subsection (1) is not paid, it becomes, upon the expiration of that period, a debt due to the State and may be recovered in a court of competent jurisdiction.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Where a person, in respect of whom a demand  for payment of penalty in respect of any particular goods has been made under Subsection (1), makes an application under Section 177 or 178 for review of the decisi
on as to the amount of duty payable on those goods\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the period commencing on the making of that application and ending on the final determination of the amount of duty by the Commissioner General or by a Court on appeal from the decision of the Commis
sioner General shall not be taken into account in computing the period of 30 days referred to in Subsection (1) and (5); and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 if it is determined that the duty or any part of the duty demanded in respect of those goods is not payable, the demand for pen
alty shall be treated as if it were a demand for such amount as would be appropriate under Subsection (1) having regard to the determination of the Commissioner General.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 147C.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Section 147B to apply in certain cases.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 
Section 147C of Part XII Inserted by No. 27 of 2003, s. 5;  Section 147C Subsection (1) amended by No. 17 of 2004, s. 11;  Section 147C Subsection (5) inserted by No. 17 of 2004, s. 11;  Section 147C Substituted by No. 10 of 2005, s. 30.}}}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Where the owne
r of goods or his agent is uncertain whether particular information included in a statement made in respect of those goods might be regarded as false or misleading in a material particular, that owner or agent may, by writing included in the statement, no
m
inate that information as information of which the owner or agent is uncertain and set out the reasons for that uncertainty, and, where the owner or agent does so to the satisfaction of the Collector, no penalty shall be imposed under Section 147B in rela
tion to that information.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Where the owner of goods or the agent of the owner is uncertain whether, by reason of the omission of particular information from a statement made in respect of those goods, that statement might be regarded as misleading in a m
aterial particular, that owner or his agent may, by writing included in the statement, specify the information that has been omitted and set out the reasons for uncertainty concerning the effect of the omission and where the owner or agent does so to the 
satisfaction of the Collector, no penalty shall be imposed under Section 147B in relation to that omission.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 147D.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Penalty for technical offences.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 147D of Part XII Inserted by No. 27 of 2003, s. 5;  Section 147D Subsection (3) inserted by No. 17 of 2004, s. 12;  Section 147D Substituted by No. 10 of 2005, s. 30.}}}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Where a person has committed a technical offence against this Act, the Commissioner-General may, by notice in writing within 14 days of the alleged breach being detected, require that p
erson to pay within 30 days after service of the notice, a penalty as prescribed.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to this section, a person on whom a notice of a penalty has been served under Subsection (1) and payment of which remains outstanding after the completion of the 
30 day period, shall pay, in addition to the penalty, interest at the rate of 8% of the amount of unpaid penalty for each 5 day period or part thereof, beginning on the day after the notice was served on the person and ending on the day the penalty has be
en paid in full.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Where the Commission-General serves a notice under Subsection (1) in relation to a technical offence, a customs prosecution in respect of that offence may only be commenced if the penalty remains unpaid 30 days after payment was due, an
d the Court may take account of any unpaid penalty and interest accrued when imposing a penalty in respect of such action.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 147E.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Power to impose administrative penalties extends to travellers..
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 147E Inserted by No. 10 of 2005, s. 30.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Where a
n officer is satisfied that a person arriving in or departing from Papua New Guinea has committed a technical offence against this Act resulting in duty or GST being short-paid, the officer, in place of the penalty provisions outlined under Section 147D, 
may\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
if the goods were found in the course of a search of the baggage of a person, issue that person with a penalty notice for an amount equal to the amount of the duty or GST that, in the opinion of the officer issuing the notice, the person has sought to eva
de; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 
if the goods found were concealed in any manner likely to have deceived the officer, issue that person with a penalty notice for an amount equal to twice the amount of the duty or GST that, in the opinion of the officer issuing the notice, the pe
rson has sought to evade.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 An penalty charged under Subsection (1) is in addition to any duty or GST payable on the goods.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
An officer may detain any goods subject to Subsection (1) until such time as the penalty and any short-paid duty or GST is paid in full, whereupon the goods may be released to the owner in accordance with any provision of this Act.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Notwithstanding the provisions of Section 147D(2), where a person does not fully pay the penalty and any paid short-paid duty or GST within 30 days after service of the penalty notice, the goods are taken to be forfeited goods.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
A reference in this section to the baggage of a person who has arrived in Papua New Guinea shall be read as including a reference to goods on his person or otherwise with him.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 This section does not apply to prohibited imports or exports.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 147F.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Remission of penalties.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 147F Inserted by No. 10 of 2005, s. 30.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Where a penalty is payable under this Division, the Commissioner-General may, on the basis of a written application, remit the whole or any part of the penalty.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 For the purposes of Subsection (1), an application for remission of a penalty\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
must be made by the person liable to pay the penalty; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 must be made within 30 days from the date of service of the penalty notice for which the application is made; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 may only be made after payment of the penalty;
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
and failure to comply with these conditions are grounds for the application to be dismissed.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
The Commissioner-General shall inform the applicant of his decision in relation to the application within 30 days after receiving an application for remission of penalty.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 In considering to remit the whole or a part of an administrative penalty re
ferred to in this Division, the Commissioner-General may have regard to the following matters:\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
whether the applicant or his agent, as the case may be, has voluntarily admitted that a statement or omission, is false or misleading;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the risk to revenue occasioned by such a statement or omission or act or conduct;
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the capacity of the applicant or his agent to have avoided making such statement or omission or engage in such an act or conduct, as the case may be, and the extent to which that capacity was exercised; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the history of the applicant or his agent resulting in previous revenue loss or any Customs prosecution instituted against the applicant or his agent.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 147G.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Disputes as to the application of this division.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 147G Inserted by No. 10 of 2005, s. 30.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Where a person who has been issued a notice of penalty disputes the decision of the Commissioner-General made under Section 147F, that person may make an application under Sections 177 or 178 for a review of the decision.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Notwithstanding the general provisions of Section 177 and 178, an application in respect of an administrative penalty, issued under this Division, may only be made if the applicant has first exhausted a claim for remittance under Section 147F.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Where a decision of the Commissioner-General under Section 177 or Section 178 results in the penalty being remitted in part or in whole, the Commissioner-General shall remit any penalty paid under this Division to the extent necessary to give
 effect to the decision of the Commissioner-General.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Nothing in this Division affects the right of a person to appeal any decision of the Commissioner-General to the National Court.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Where a person makes an application to the National Court for a review of a decision made under this Division\~\endash 

\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the period commencing on the making of that application and ending on the final determination by a Court on appeal from the decision of the Commissioner-General, shall not be taken into account in computing
 the time periods referred to in this division; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 where a decision of a Court on an appeal results in the penalty amount being remitted in part or whole, the Commissioner-General shall remit any penalty paid under this Division to the extent necessar
y to give effect to the decision of the Commissioner-General or of the Court.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid15416620 Division 2.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
\par Offences.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 148.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Assemblies for smuggling, prevention of seizures, etc.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 If two or more persons are assembled for the purpose of\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
importing prohibited imports; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 smuggling; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 preventing the seizure of, or rescuing after seizure, any prohibited imports or smuggled goods,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
each of them is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab If the offence is committed in relation to goods other than narcotic drugs\endash subject to Section 164, imprisonment for a period not exceeding two years.
\par If the offence is committed in relation to goods that are narcotic drugs\endash as provided by Section 160.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 So far as it relates to prohibited imports, this section applies to all prohibited imports that are narcotic drugs.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 An offence against this section committed in relation to goods other than narcotic drugs is punishable on summary conviction.

\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 149.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Smuggling.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 149(1) amended by No. 18 of 1982, Sched. 1;  Section 149(1): penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 
Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 149 Subsection (1) amended by No. 13 of 2001, Sched. 1;  Section 149(3) amended by }{\rtlch\fcs1 
\ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 
 1998 (No. 5 of 1998), s3;  Section 149 Substituted by No. 10 of 2005, s. 31.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
A person, who smuggles or attempts to smuggle any goods into Papua New Guinea, whether clandestinely or not, is guilty of an offence.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A person, who conveys or has in his possession any smuggled goods, is guilty of an offence.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
A person who conveys or has in his possession any smuggled goods shall be deemed to convey them, or have them in his possession, as the case may be, unlawfully.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Merchand
ise on board a ship or aircraft calling at any port or airport in the country but intended for, and consigned to, a port, airport or place outside the country shall not be deemed to be unlawfully imported into the country if the goods\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 are specified on the ship
\rquote s or aircraft\rquote s manifest; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 are not transhipped or landed in the country, or are transhipped or landed by authority.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The penalty for a breach of Subsections (1),(2) or (3)\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
subject to Sections 163, 164 and 165, a fine not less than K5,000.00 and K50,000.00 or imprisonment for a period not exceeding 10 years, or both; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 if the offence is committed in relation to goods that are narcotic drugs\~\endash  as provided by Section 160.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 150.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Use of conveyance for smuggling.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 150 amended by No. 18 of 1982, Sched. 1;  Section 150: penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 
Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 150 Amended by No. 13 of 2001, Sched. 1;  Section 150 Substituted by No. 10 of 2005, s. 31.}}}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
The owner of a conveyance, who uses it or knowingly permits it to be used in smuggling, to convey smuggled goods or to enable any contravention of Customs-related law by any person, is guilty of an offence.
\par }\pard\plain \ltrpar\s88\qj \fi-576\li2376\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2376\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 subject to Sections 163, 164 and 165, a fine not less than K5,000.00 and not exceeding K50,000.00 or imprisonment for a period not exceeding 10 years, or both; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 if the offence is committed in relation to goods that are narcotic drugs\~\endash  as provided by Section 160
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 151.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Offences in relation to narcotic drugs.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 This section applies to prohibited imports that are narcotic drugs.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A person who\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
without reasonable excuse (proof of which is on him), has in his possession on board a ship or aircraft any prohibited imports to which this section applies; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 imports or attempts to import any prohibited imports to which this section applies; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 without reasonable excuse (proof of which is on him), has in his possession any prohibited imports to which this section applies that have been imported into the country in contravention of this Act; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 aids, abets, counsels or procures, or is in any way knowingly concerned in, the importation into the country of any prohibited imports to which this section applies; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 fails to disclose to an officer on demand any knowledge in his possession or power concerning the importation, or intended importation, into the country of any prohibited imports to which this section applies,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab As provided by Section 160.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 On the prosecution of a person for an offence against Subsection (2)(c)\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
it is not necessary for the prosecution to prove that the person knew that the goods in his possession had been imported into the country in contravention of this Act; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 it is a defence if the person proves that he did not know that the goods in his possession had been imported into the country in contravention of this Act.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 152.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Unauthorized entry on ships, aircraft, etc.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 152 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn 
{\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 152(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 
\ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 152(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 In this section, }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93tarmac of an airport
\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620  includes\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 152(1)(a) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 that part of the airport set aside for, or used in any particular case
 for, the taxiing or standing of an aircraft or the embarkation or disembarkation of passengers; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 any area used for movement of passengers between the aircraft and the embarkation or reception point,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
other than any area set aside for visitors to the airport.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A person who, except by authority\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
enters on or is in a place of examination in or at which goods that are the personal baggage of passengers disembarking from, or embarking on, a ship or aircraft are being examined for the purposes of this Act; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 enters or is in or on\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid15416620 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 a ship; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 an aircraft; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (iii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 the wharf at which, or the part of a wharf adjacent to which, a ship is berthed,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
at a time when goods that are the personal baggage of passengers disembarking from, or embarking on, the ship or aircraft are being examined, for the purposes of this Act, at or in the vicinity of the ship, aircraft, wharf or part of a wharf; or
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 152(2)(c) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 enters or is on any part of the tarmac of an airport while passengers are embarking on, or disembarking from, an aircraft,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 152(2): penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 152 Subsection (2) amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K1,500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 152(3) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 152(3) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Subsection (2) does not prohibit a person who\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 152(3)(a) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 has, or is a member of an authority that has, the management or control of a wharf or airport; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 152(3)(b) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
is employed in connection with the management or control of a wharf or airport,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
from entering on, or being in or on, a place, ship, aircraft, wharf or part of a wharf, or the tarmac of an airport, for the purposes of such management or control.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 153.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Miscellaneous offences.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 153 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A person who\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
evades any duty that is payable; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 obtains any drawback that is not payable; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 obtains any refund, rebate or remission of duty that is not payable; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 prepares, passes or presents a document purporting to be a genuine invoice that is not in fact a genuine invoice; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 makes an entry that is false in any particular; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 f}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 makes in a declaration or document produced to an officer a statement that is untrue in any particular; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 g}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 produces or delivers to an officer a declaration or document containing a statement that is untrue in any particular; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 h}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 misleads any officer in any particular likely to affect the discharge of his duty; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 i}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 refuses or fails to answer questions or to produce documents; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 j}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 sells or offers for sale any goods on the pretence that the goods are prohibited imports or smuggled goods,
\par }\pard\plain \ltrpar\s76\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 153: penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 153 Amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K5,000.00 and not exceeding K50,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 154.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Bribery of officers, undue influence, etc.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 A person who\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
gives or procures to be given, or offers or promises to give or procure to be given, any bribe, recompense or reward to an officer to induce him to neglect his duty; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 makes a collusive agreement with an officer to induce him to neglect his duty; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 attempts by threats, demands or promises to influence an officer in the discharge of his duty,
\par }\pard\plain \ltrpar\s76\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab Imprisonment for a term not exceeding five years.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 155.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Assaulting, resisting, obstructing, etc., officers.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 A person who\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 assaults; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 by force, resists, molests or obstructs; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 endeavours to intimidate,
\par }\pard\plain \ltrpar\s76\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
an officer in the execution of his duty, or any person acting in the aid or assistance of an officer in the execution of his duty, is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab Imprisonment for a term not exceeding five years.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 156.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Rescuing seized goods, etc.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 A person who\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
rescues any goods that have been seized; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 before or at or after any seizure, staves, breaks or destroys any goods, or documents relating to any goods, to prevent\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid15416620 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 the seizure or the securing of the goods; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 the proof of an offence,
\par }\pard\plain \ltrpar\s76\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab Imprisonment for a term not exceeding five years.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 157.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Collusion and similar offences by officers, etc.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 An officer or a member of the Police force who\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
makes a collusive seizure; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 delivers up, or makes an agreement to deliver up or not to seize, any ship, boat, carriage, aircraft or goods liable to forfeiture; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 conspires or connives with any person to import or export, or is in any way concerned in the importation or exportation of, any goods for the purposes of\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid15416620 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 seizing any ship, boat, carriage, aircraft or goods; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 obtaining a reward for the seizure,
\par }\pard\plain \ltrpar\s76\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab Imprisonment for a term not exceeding five years.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 158.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Unauthorized opening of warehouse.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 158 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
A person who, otherwise than by authority, opens a warehouse or gains access to the goods in the warehouse is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 158: penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 158 Amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K1,500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 159.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Unlawful importation or possession of blank invoices.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 159 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
A person who, without reasonable excuse, sends or brings into the country, or has in his possession, any blank or partly blank invoice form capable of being filled up and used as a genuine invoice is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 159: penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 159 Amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K5,000.00 and not exceeding K50,000.00.
\par }\pard\plain \ltrpar\s47\qc \li0\ri0\sb120\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs48\fs24\insrsid15416620 Division 3.}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
\par Penalties.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 160.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Penalties for offences in relation to narcotic drugs.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 160 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 This sec
tion applies to offences against Section 23(4), 148(1), 149(1), 150 or 151(2), that are punishable as provided by this section.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 160 Subsection (2) amended by No. 13 of 2001, Sched. 1;  Section 160(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 160 Subsection (2) amended by No. 13 of 2001, Sched. 1;  Section 160(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 
Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
The penalty for an offence to which this section applies is, subject to Subsections (3) and (5) and to Sections 163 and 164, a fine not exceeding K50,000.00 or imprisonment for a term not exceeding 10 years, or both.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 
Section 160 Subsection (3) amended by No. 13 of 2001, Sched. 1;  Section 160(3) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 
Section 160 Subsection (3) amended by No. 13 of 2001, Sched. 1;  Section 160(3) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Where the offence relates to the importing, exporting or possession of narcotic drugs for the offender\rquote 
s personal use only, the penalty for the offence is, subject to Subsection (5) and to Sections 163 and 164, a fine not less than K5,000.00 and not exceeding K50,000.00 or imprisonment for a term not exceeding two years, or both.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 An offence to which this section applies may be prosecuted summarily or on indictment.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 When proceedings for an offence to which this section applies are brought in a District Court\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the Court may commit the defendant for trial or, with the consent of the defendant, determine the proceedings; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 160(5)(b) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 160 Subsection (5) amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid15416620 where the Court determines the proceedings it shall not impose a fine less than K5,000.00 and exceeding K50,000 or sentence the defendant to imprisonment for a term exceeding two years, or both.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 161.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 General penalty.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 161 Amended by No. 13 of 2001, Sched. 1;  Section 161 amended by No. 18 of 1982, Sched. 1;   Section 161 amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 A person who commits an offence against this Act for which no other penalty is provided is liable, subject to Sections 163, 164 and 165, to a fine not less than K1,500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 162.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Penalties in addition to forfeitures.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 All penalties under this Act are in addition to any forfeitures.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 163.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Minimum penalties.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 163 Subsection (1) amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 163 Subsection (1) amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
The minimum fine for an offence against this Act that is punishable by a fine is 10% of the maximum fine, other than a fine that is increased by virtue of Section 164, that may be imposed under this Act for the offence.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A minimum fine imposed by this Act shall not be reduced under any power of mitigation that would, but for this section, be possessed by the court.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 164.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Maximum penalties in certain cases.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 164 Subsection (1) amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 164 Subsection (1) amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Notwithstanding anything in this Act, if a fine only is provided by this Act for an of
fence and the maximum fine is less than three times the value of any goods in respect of which the offence is committed, the maximum fine for the offence is five times the value of the goods.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A person may at the same time be charged with\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
an offence against this Act; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 an intent to defraud the public revenue,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
and if he is convicted of both the offence and that intent the maximum penalty is twice that which is otherwise provided for the offence.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 165.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Penalty on second conviction.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 165 Amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Where\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
a person is convicted of an offence against this Act for which a fine only is provided; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 he has been previously convicted of a similar offence,
\par }\pard\plain \ltrpar\s76\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the court may, instead of or in addition to imposing a fine, impose a sentence of imprisonment for a term of not less than twelve months and not exceeding two years, with or without the right of release on payment of a fine.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid15416620 PART XIII. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 CUSTOMS PROSECUTIONS.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 166.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Interpretation of Part XIII.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 In this Part, }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93Customs prosecution\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620  means any proceedings by the Customs for\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the recovery of a penalty under this Act; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the condemnation of any ship, aircraft or goods seized as forfeit.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 167.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Institution of prosecutions.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 167 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
A Customs prosecution may be instituted\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 in the National Court
\endash by appropriate proceedings in the name of the Commissioner General; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 167(1)(b) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
if the penalty does not exceed K5,000.00 or the excess is abandoned\endash in a District Court.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 167(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 167(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Where a Customs prosecution has been instituted by an officer in the name of the Commissioner General, the prosecution shall, in the absence of
 evidence to the contrary, be deemed to have been instituted by the authority of the Commissioner General.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 167(3) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 167(3) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Production of a telegram or radiogram purporting\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 167(3)(a) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 to be signed by the Commissioner General; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 to authorize an officer to institute any Customs prosecution or proceedings,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
is admissible in evidence in the prosecution or proceedings, and shall be accepted as evidence of the authority of the officer to institute the prosecution or proceedings in the name of the Commissioner General.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 168.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Practice in prosecutions.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 A Customs prosecution in the National Court may be commenced, prosecuted and proceeded with in accordance with\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
any rules of practice established by the Court for proceedings by the State in revenue matters; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the usual practice and procedure of the Court in civil cases; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 any directions of the Court or a Judge.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 169.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Commencement of prosecutions.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 A Customs prosecution may be brought within five years after the cause of the prosecution.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 169A.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Offences by companies and liability for acts of agents or employees.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 169A Inserted by No. 10 of 2005, s. 33.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Where an offence under this Act or the R
egulations is committed by a body corporate, and it is proved to have been committed with the consent or connivance of, or to be attributable to any act or default on the part of, any director, manager, secretary or other similar officer of the body corpo
rate, or any person who was purporting to act in any such capacity, that person, and the body corporate, are severally guilty of that offence.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Whenever any agent or employee in the course of his employment does or omits to do an act, the doing of which 
or omission to do which by his principal or employer would be an offence, the agent or employee shall be guilty of that offence.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 In any proceedings jointly against the body corporate and a director or officer thereof for an offence under this Act, any 
evidence that the body corporate was guilty of such an offence shall be deemed to be evidence that the director or officer was guilty of that offence.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Any person who would have been guilty of an offence if anything had been done or omitted to be done b
y him personally shall be guilty of that offence and shall be liable to the same penalty if that thing had been done or omitted to be done by his partner, agent or employee in the course of the partnership business or in the scope of his employment, as th
e case may be, unless he proves to the satisfaction of the court that the offence was committed without his knowledge and that he took all reasonable precautions to prevent that act or omission.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 170.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Protection to witnesses.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 170(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 170(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 A witness on behalf of the Commissioner General or a Collector in a Customs prosecution shall not be compelled to disclose\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the fact that he received any information; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the nature of the information; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the name of the person who gave the information.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 An officer appearing as a witness in a Customs prosecution shall not be compelled to produce any reports\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
made or received by him confidentially in his official capacity; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 containing confidential information.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 171.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Averments.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 In a Customs pros
ecution, any averment of the prosecutor or plaintiff contained in the information, complaint, declaration or claim is prima facie evidence of the matter averred.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 This section applies to any matter averred even if\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
evidence in support or rebuttal of it or of any other matter is given; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 it is a mixed question of law and fact,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
but in a case to which Paragraph (b) applies the averment is evidence of the fact only.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Any evidence given in support or rebuttal of a matter averred shall be considere
d on its merits, and the credibility and probative value of the evidence is not increased or diminished by reason of this section.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The preceding provisions of this section do not apply to\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
an averment of the intent of the defendant; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 proceedings for an indictable offence or an offence directly punishable by imprisonment.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 This section does not lessen or affect any burden of proof otherwise falling on the defendant.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 172.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Goods in the control of the Customs.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Where in any proceedings o
n behalf of the Customs in relation to any goods subject to the control of the Customs it is necessary to allege any property in the goods, the goods may be alleged to be the property of the Collector without specifying his name.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 173.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Levy of penalty on goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Where a pecuniary penalty adjudged against a person is unpaid, the Collector may levy the penalty by the sale of any goods belonging to the person that are from time to time subject to the control of the Customs.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 174.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Affect of imprisonment.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 The suffering of imprisonment for non-payment of a penalty does not release the penalty or affect the right of the Customs to collect the amount in any manner provided by this Act other than by imprisonment of the person concerned.

\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 175.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Costs.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 In a Customs prosecution\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the court may award costs against any party or claimant; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 all provisions of this Act relating to the recovery of penalties (except provisions for commitment to prison) extend to the recovery of any costs adjudged to be paid.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid15416620 PART XIV. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 DISPUTES AS TO DUTY.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 176.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Payment under protest.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 If a dispute arises as to\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the amount or rate of duty on any goods; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the liability of any goods to duty under any Customs tariff,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the owner of the goods may pay under protest the sum demanded by the Collector as the duty payable in respect of the goods.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A protest under Subsection (1) shall be made by writing on the entry of the goods the words \'93Paid under protest\'94 and adding a statement of\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the grounds on which the protest is made; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 if the entry relates to more than one description of goods\endash the goods to which the protest applies,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
followed by the signature of the owner of the goods or his agent.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
The sum paid under Subsection (1) shall, as against the owner of the goods, be deemed to be the amount of the proper duty unless the contrary is determined in proceedings brought under Subsection (4).
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Within the period prescribed by Subsection (5)(b), 
the owner of the goods may bring proceedings against the Collector in any court of competent jurisdiction for the recovery of the whole or any part of the sum paid.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Proceedings do not lie for the recovery of any sum paid to the Customs, as the duty payable in respect of any goods, unless
\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the payment is made under protest under Subsection (1); and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the sum is paid as the duty payable under any Customs tariff, and the proceedings are commenced within six months after the date of payment.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 This section does not affect any rights or powers under Section 104.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid15416620 PART XV. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 SETTLEMENT OF DISPUTES BY THE COMMISSIONER GENERAL.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 177.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Disputes as to contraventions of Act.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 177 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn 
{\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 177(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 
\ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 177(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
If a dispute arises between an officer and a person concerning a contravention of this Act, the Commissioner General may, with the written consent of the person, inquire into and determine the dispute in the prescribed manner.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 177(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 177(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 An inquiry under this section shall be held in public, and the Commissioner General may\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
summon the parties and any witnesses to appear before him; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 take evidence on oath or affirmation; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 require the production of documents; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 allow reasonable expenses to witnesses and costs to the successful party.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A person who is summoned as a witness at an inquiry under this Act and who\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 disobeys the summons; or

\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 refuses to be sworn or affirmed as a witness; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 refuses or fails to produce a document that he is required to produce; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 being sworn or affirmed as a witness\endash refuses or fails to answer a question that is lawfully put to him,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 177(3): penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 177 Subsection (3) amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K1,500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (4)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 177(4) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 177(4) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 A person who wilfully makes a false statement in evidence on oath at an inquiry held by the Commissioner General under this section is guilty of an offence that may be prosecuted summarily or on indictment.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 177(4): penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 177 Subsection (4) amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Section 165, on summary conviction\~\endash  a fine not exceeding K5,000.00 or imprisonment not exceeding twelve months, or both.
\par Subject to Section 165, on conviction on indictment\~\endash  imprisonment for a term not exceeding 4 years.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (5)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 177(5) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 177(5) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 In an inquiry under this section, the Commissioner General may, by order, impose, enforce, mitigate or remit any penalty or forfeiture that he finds to have been incurred.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 An order under Subsec
tion (5) shall be notified in the National Gazette, and a copy shall be delivered to the person concerned.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (7) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 An order under Subsection (5) is final, and may be enforced in the same way as an order of a court of summary jurisdiction.

\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 178.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Settlement of other disputes.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 178(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 178(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 
If a dispute as to a matter not involving a contravention of this Act arises under this Act or in relation to the Customs, the matter may, at the request of the persons interested, be referred to the Commissioner General for decision, and the Commissioner
 General may, in such manner as he thinks proper, inform himself as to the circumstances, and determine the matter.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A determination by the Commissioner General under Subsection (1) is final.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid15416620 PART XVI. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 THE COASTING TRADE.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 179.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 The coasting trade, and coasting ships and aircraft.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 179 amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 5 of 1998), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
A ship or aircraft trading, plying or going from one port, airport or place in the country to another port, airport or place in the country, and not trading, plying or going to any other port, airport or place\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
shall be deemed to be engaged in the coasting trade; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 is a coasting ship or aircraft for the purposes of any }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs103\i\fs24\insrsid15416620 Customs Act}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 .
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 180.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Coasters taking in cargo at sea, etc.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 180 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The master of a coasting ship or the pilot of a coasting aircraft who\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
allows any goods to be taken into, or put out of, his ship or aircraft from or into any other ship at sea, or from or into any other aircraft, except with the permission of the Collector; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 allows his ship or aircraft to deviate from her voyage,
\par }\pard\plain \ltrpar\s76\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
unless forced to do so\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
by unavoidable circumstances; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 under circumstances explained to the satisfaction of the Collector,
\par }\pard\plain \ltrpar\s76\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 180: penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 180 Amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K3,000.00 and not exceeding K50,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 181.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Report of coasting ship or aircraft.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
The owner of a coasting ship or aircraft may, with the consent of the Collector, report the ship or aircraft inwards or outwards, instead of the master of the ship or the pilot of the aircraft doing so.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The owner of a ship or aircraft reporting it unde
r Subsection (1) is subject to the same provisions, and liable to the same penalties, under this Act as the master of the ship or the pilot of the aircraft would be.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 182.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Account of locally-produced goods.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 The master or owner of a coasting ship must, at prescribed ports, deliver to the Collector, as prescribed, particulars of all cargo consisting of produce or manufactures of the country then on board his ship.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 182: penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 182 Amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K1,500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 183.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Regulation of coasting trade.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 As regards the Customs, the coasting trade shall be regulated in the prescribed manner, and books shall be kept, documents produced and entries made accordingly.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid15416620 PART XVII. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 AGENTS.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 184.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Authorized agents.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 184 repealed and replaced by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1996 (No. 9 of 1996), s1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 In any place or in r
elation to any category of goods or any manner of importation of goods prescribed or designated by notice in the National Gazette for the purpose of this section, the owner of any goods (other than goods of a personal private nature or not imported for co
mmercial purposes) shall comply with this Act by or through a lawfully authorized agent.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 For the purposes of Subsection (1) a lawfully authorized agent shall be a Customs agent licensed in the prescribed manner.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 184 Subsection (3) inserted by No. 10 of 2005, s. 34.}}}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 184 Subsection (3) inserted by No. 10 of 2005, s. 34.}}}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
For the purposes of Subsection (1), an authorised agent shall obtain from the owner of the goods a written authority authorizing that agent to act on behalf of the owner in respect of those goods, such authority to be for a particular shipment or shipment
s or for an ongoing period.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (4)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 184 Subsection (4) inserted by No. 10 of 2005, s. 34.}}}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 184 Subsection (4) inserted by No. 10 of 2005, s. 34.}}}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The written authority shall be in a form approved by Commissioner-General and shall be retained by the authorised agent for a period of five years from the transaction to which the written authority relates.

\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (5)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 184 Subsection (5) inserted by No. 10 of 2005, s. 34.}}}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 184 Subsection (5) inserted by No. 10 of 2005, s. 34.}}}{\rtlch\fcs1 
\af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A authorized agent, who fails to comply with Subsections (3) or (4), is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab Subject to Sections 163, 164 and 165, a fine of not less than K1,500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 185.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Production of authority on demand.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 An officer\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
may require an agent to produce his written authority from the principal for whom he claims to act; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 in default of production of the authority, may refuse to recognize the agency.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 186.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Personal liability of agents.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 186 repealed and replaced by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1996 (No. 9 of 1996), s2.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Where a person\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
is expressly or impliedly authorized by the owner to act as his agent in relation to any goods for all or any purposes of this Act; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 represents or passes himself, or acts or assumes to act, as such an agent,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
he shall be deemed also to be, for these purposes, the owner of the goods, and is personally liable for any customs duties or imports, chargeable or any penalties recoverable under this Act in the
 same manner and to the same extent as if he were the principal.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Subsection (1) does not relieve any principal from personal liability.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 187.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Liability of principal for actions of agent.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 A declaration authorized by this Act that is made by the agent of 
a person shall be deemed to have been made with the knowledge and consent of the person, so that in a prosecution in respect of a declaration made by the agent the principal is liable to the pecuniary punishment provided by any }{\rtlch\fcs1 
\ai\af42\afs24 \ltrch\fcs0 \cs92\i\fs24\insrsid15416620 Customs Act}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620  as if he had made the declaration himself.
\par }\pard\plain \ltrpar\s85\qc \li0\ri0\sb120\keepn\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs84\fs24\insrsid15416620 PART XVIII. \endash  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 MISCELLANEOUS.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 188.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Goods on commissioned ships and aircraft.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 188(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 188(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 The person in command of a ship or aircraft of the Defence Force, or holding a commission from the Queen or from a foreign State, that has on board goods (other than ships\rquote  stores or aircraft\rquote 
s stores) loaded outside the country must, when called on by the Commissioner General, the Collector or an officer specially authorized by the Commissioner General or the Collector to do so\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
deliver a written account of\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid15416620 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 the quantity of the goods; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 the marks and numbers of the goods; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (iii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 the names of the shippers and consignees,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
and declare to the truth of the account; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
answer questions relating to the goods.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 188(1): penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 188 Subsection (1) amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K1,500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Ships or aircraft of the Defence Force, or holding commissions from the Queen or a foreign State, that have on board any goods (other than ships\rquote 
 stores or aircraft\rquote s stores) loaded outside the country may be boarded and searched by an officer specially authorized under Subsection (1) in the same manner as other 
ships or aircraft, and the officer may bring any such goods ashore and place them in a Government warehouse.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 189.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Collectors\rquote  sales.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Where the Collector sells any goods under this Act\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the goods shall be sold by auction or by tender, after such public notice as is prescribed, or in the absence of such prescription after reasonable public notice; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the goods may be sold free or subject to duty and charges; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the purchase price shall be paid in cash on the acceptance of a bid or tender; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 no bid or tender need be accepted; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the goods may be re-offered until sold at a price satisfactory to the Collector.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 189(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 189(2) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 The proceeds of any goods sold by the Collector shall be applied\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
firstly, in the payment of the expenses of the sale; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 secondly, in payment of any duty payable; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 thirdly, in payment of any warehouse rent and charges; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 fourthly, if written notice of the harbour dues, wharfage dues or freight has been given to the Collector, in payment of any harbour dues, wharfage dues or freight due on the goods,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
and the balance (if any) shall be paid to the Commissioner General on account of the person entitled to the goods.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 190.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Alteration of agreements where duty altered.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 If, after an agreement is made for the sale or d
elivery, duty-paid, of any goods, an alteration takes place in the duty collected that affects the goods before they are entered for home consumption, in the absence of any express written provision to the contrary the succeeding provisions of this sectio
n apply and the agreement shall be deemed to have been altered accordingly.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
If the alteration to the duty is a new duty or an increase in duty, the seller may, after payment of the new or increased duty, add the difference to the agreed price.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 If th
e alteration to the duty is the abolition or reduction of duty, the purchaser may deduct the difference from the agreed price.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Any refund or payment of additional duty resulting from the alteration to the duty not being finally adopted shall be allowed
 between the parties in such manner as the case requires.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 191.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Recovery of duty.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 191 Substituted by No. 10 of 2005, s. 35.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Customs duty is a debt to the State and is\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
charged on the goods in respect of which it is payable; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 payable by the owner of the goods,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
and may be recovered at any time in any court of competent jurisdiction by proceedings in the name of the Commissioner.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 In pursuing a debt to the State, the Commissioner may withhold from the debtor the assessment of 
an entry and refuse the release of goods for home consumption until such time as the debt has been discharged or dealt with to the satisfaction of the Commissioner.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Goods that are subject to Subsection (2) that have not lawfully been removed from the c
ontrol of customs within a period of 30 days after their importation, are, at the termination of that period, deemed to have been abandoned by the owner and are forfeited to the State.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The proceeds of any sale of goods subject to this section shall be 
applied to amounts owed by the debtor, any expenses incurred by the State in respect of the goods sold and any duties on the goods, and the surplus, if any, shall be paid to the debtor.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 191AA.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Statutory garnishee.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 191AA inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Amendment) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1996 (No. 9 of 1996), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 191AA(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions 1999) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 30 of 1998).}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 191AA(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions 1999) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1998 (No. 30 of 1998).}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 In this Section\endash 
\par }\pard\plain \ltrpar\s46\qj \fi-734\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs45\b\fs24\insrsid15416620 \'93duty\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620  means customs duties and includes a judgement debt and costs in respect of any such duty;
\par }{\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \cs45\b\fs24\insrsid15416620 \'93taxpayer\'94}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
 means any person against whom the Commissioner of Customs is entitled to recover any duty or penalty that is due and payable under this Act.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The 
Commissioner of Customs may at any time, or from time to time, by notice in writing (a copy of which shall be forwarded to the taxpayer at his last place of address known to the Commissioner of Customs), require\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
any person by whom any money is due or accruing or may become due to the taxpayer; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 any person who holds or may subsequently hold money for or an account of the taxpayer; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 any person who holds or may subsequently hold money on account of some other person for payment to the taxpayer; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 any person having authority from some other person to pay to the taxpayer,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
to pay to the Commissioner of Customs, either forthwith upon the money becoming due or being held or at or within a time specified in the notice (not being a time before the money due or is held)\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
so much of the money as is sufficient to pay the amount due by the taxpayer in respect of any duty and of any fines, penalties and costs imposed upon him under this Act, or the whole of the money when it is equal to or less than the amount; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 f}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 such amount as is specified in the notice out of each of any payments that the person so notified becomes liable from time to time to make to the taxpayer, until the amount due by the taxpayer in 
respect to any duty, penalties, fines and costs imposed upon him under this Act satisfied and the Commissioner of Customs may at any time, or from time to time, amend or revoke any such notice, or extend the time for making any payment in pursuance of the
 notice.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A person who fails to comply with a notice under this Section is liable to pay\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the amount specified in the notice; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the amount due or held on behalf of the taxpayer,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
whichever is the lesser amount, and any amount collected under this subsection shall be applied against the debt of the taxpayer.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 In addition to any amount that he is liable to pay under Subsection (3), a person, who fails to comply with a notice under this section, is guilty of an offence.

\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 191AA Subsection (4) amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K1,500.00 and not exceeding K50,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
A person making a payment in pursuance of this Section shall be deemed to have been acting under the authority of the taxpayer and all other persons concerned and is, by force of this subsection indemnified in respect of that payment.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 If the Commission
er of Customs receives a payment in respect of the amount due by the taxpayer before payment is made by the person so notified he shall forthwith give notice of receipt of the payment to that person.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 191AB.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Issue of clearance certificate.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 191AB inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions 2000) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1999 (No 16 of 1999), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Upon application by or on behalf of a person about to leave Papua New Guinea, the Commissioner General may, where he is satisfied\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
that duty is not payable by that person; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 that arrangements have been made to the satisfaction of the Commissioner General for the payment of any duty that is or may become payable by that person,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
issue a certificate that there is no objection to the departure of that person from Papua New Guinea.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A certificate issued under the last preceding subsection remains in force until\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the expiration of a period of one month from the date of issue of the certificate or such other period, if any, as is specified in the certificate; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the certificate is revoked,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
whichever first occurs.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 191AC.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Clearance certificate to be produced to shipowner etc.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 191AC inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions 2000) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1999 (No 16 of 1999), s6.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
When so required by the Commissioner General, the owner or charterer or an agent or other representative of the owner or charterer, of a ship or aircraft shall not issue or permit the issue of an authority for a person to travel from Papua New Guinea on t
h
e ship or aircraft unless there has been presented to the owner, charterer, agent or other representative, as the case may be, a certificate issued in respect of that person under Section 191AB, being a certificate that is in force on the day on which it 
is presented.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
A person who, in contravention of the Subsection (1), issues, or permits the issue of, an authority for a person to travel on a ship or aircraft is personally liable to pay the amount of duty, if any, that is or may become payable by that 
last mentioned person and, in addition, is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 191AC Subsection (2) amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K1,500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Where a ship or aircraft departs from a place at which the ship or aircraft has taken on board a passenger in respect of whom a certificate issued under Section 191AB has been presented for the purpose of obtaining authority for that person to travel from
 
Papua New Guinea in that ship or aircraft, the owner or charterer of the ship or aircraft, or, where the owner or charterer does not have a place of business at that place, the principal agent of the owner or charterer at that place, shall, not later than
 the first working day after the departure of the ship or aircraft from that place, or as soon thereafter as is practicable, lodge, or cause to be lodged, at the office of the Commissioner General\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 that certificate; and

\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 a list showing the name, last
 known address in Papua New Guinea and place of destination of every person (other than members of the crew or staff of the ship or aircraft) taken on board the ship or aircraft at that first-mentioned place.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A person who fails to comply with the Subsection (3) is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 191AC Subsection (4) amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Subject to Sections 163, 164 and 165, a fine of not less than K1,500.00 and not exceeding K5,000.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 191A}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\caps\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 191A added by No. 40 of 1978, s2; Repealed by No. 17 of 2004, s. 13.}}}{
\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 .\tab [}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \i\caps\fs24\insrsid15416620 Repealed}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 .]
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 192.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Declarations.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 192 amended by No. 18 of 1982, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1)}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn 
{\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 192(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 
\ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs113\fs24\insrsid15416620  }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 192(1) amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Declarations for the purposes of this Act may be made before the Commissioner General, a Collector or a justice, or an officer authorized for the purpose by the Commissioner General or a Collector.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 A person who knowingly receives a declaration under this Act by a person under the age of 18 years is guilty of an offence.
\par }\pard\plain \ltrpar\s87\qj \fi-1083\li1797\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1797\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 Penalty:\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 192(2): penalty clause amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Penalties) Act}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 37 of 1993), s1;  Section 192 Subsection (2) amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
A fine not exceeding K1,500.00.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 192A.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Customs control.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 192A Amended by No. 27 of 2003, s. 6; inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1993 (No. 44 of 1993), s4.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Nothing in 
this Act shall be read so as to diminish the rights of the State in relation to the contiguous zone, territorial sea, the internal waters, the offshore seas and the archipelagic waters as described in the }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 
\cs92\i\fs24\insrsid15416620 National Seas Act 1977}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 .
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 193.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Regulations.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 
The Head of State, acting on advice, may make regulations, not inconsistent with this Act, prescribing all matters that by this Act are required or permitted to be prescribed, or that are necessary or convenient to be prescribed for carrying out or giving
 effect to this Act or for the conduct of any business relating to the Customs, and in particular for prescribing\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the nature, size and material of the packages in which imported goods or goods for export are to be packed, or the coverings in which they are to be wrapped; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the maximum or minimum weight or quantity of imported goods or goods for export that may be contained in a package; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the conditions of preparation or manufacture for export of any articles used\endash 
\par }\pard\plain \ltrpar\s110\qj \fi-720\li2160\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin2160\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs111\fs24\insrsid15416620 (i)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 for food or drink by man; or
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs111\fs24\insrsid15416620 (ii)\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 in the manufacture of articles used for food or drink by man; and
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
the conditions as to purity, soundness and freedom from disease to be met by goods for export; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the conditions of carriage of goods subject to the control of the Customs, and the obligations of persons accepting such goods for carriage; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 f}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 193 Amended by No. 13 of 2001, Sched. 1.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 \tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
subject to Sections 163, 164 and 165, penalties of fines not exceeding K1,500.00 for offences against the regulations.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 194.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Refund set-off.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 194 inserted by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions 1996) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1995 (No. 42 of 1995), s3.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Where the Commissioner of Customs is required or authorized under Sections 104, 108 and any other section to make a refund of any customs duty or drawback of auctions duty, the Commissioner of Customs may, on the written applicatio
n by or on behalf of the person to whom the refund is due (\'93the taxpayer\'94
) apply or credit the amount of the refund to any income tax or withholding tax or salary or wages tax or stamp duty or excise duty or any other tax or duty charged, levied or imposed
 under any revenue legislation administered by the Commissioner General payable by the taxpayer.
\par }\pard\plain \ltrpar\s58\qj \fi-720\li720\ri0\sb240\sa120\keepn\widctlpar\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \cs102\caps\fs24\insrsid15416620 195.\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \caps\fs24\insrsid15416620 Computer service.
\par }\pard\plain \ltrpar\s91\qj \fi720\li0\ri0\sa120\widctlpar\tx720\tx1166\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs18\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Section 195 Inserted by No. 10 of 2005, s. 36.}}}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (1) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
The Commissioner-General may establish and operate a computer service and make pro
vision for any manifest, return, list, statement, declaration, direction, notice, permit, receipt or other document required or authorised by this Act to be made, served or submitted by electronic transmission (referred to in this Act as an electronic not
ice).
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (2) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
A registered user may, in accordance with the conditions set by the Commissioner-General under Subsection (12), make and serve an electronic notice to the computer account of the Commissioner-General.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (3) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The Commissioner-General or any p
erson authorised by him may, in accordance with the conditions set under Subsection (12), make and serve an electronic notice to the computer account of a registered user.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (4) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Where an electronic notice is transmitted to the computer account of the Commiss
ioner-General using the authentication code assigned to a registered user\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
with or without the authority of the registered user; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 before the notification to the Commissioner-General by the registered user in the required manner, of cancellation
 of the authentication code, that notice shall, for the purposes of this Act, be presumed to be made by the registered user unless he provides evidence to the contrary.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (5) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Where the registered user alleges that he has transmitted no such electronic notice
 referred to in Subsection (4), the burden of proof to provide evidence of that fact is on the user.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (6) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 For the purposes of this Act, an electronic notice or a copy thereof shall
 not be inadmissible in evidence merely on the basis that it was transmitted without the making or delivery of any equivalent document or counterpart in paper form.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (7) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Notwithstanding any other written law, in any proceedings under this Act, an electronic
 notice or a copy thereof (including a print-out of that notice or copy) or any database report (including a print-out of the report) relating to that notice\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
certified by the Commissioner-General to contain all or any information transmitted in accordance with this section; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 duly authenticated  in the manner specified in Subsection (8) or is otherwise duly authenticated by showing that there is copy thereof certified by the Commissioner,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
shall be admissible as evidence of the facts stated or contained therein.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (8) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 For the purposes of this section, a certificate\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
giving the authentication code and other particulars of any user and device (if known) involved in the production and transmission of, and identifying the nature of, the electronic notice or copy thereof; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 purporting to be signed by the Commissioner or by a person occupying a responsible position in relation to the operation of the computer service at the relevant time,
\par }\pard\plain \ltrpar\s78\qj \li0\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
shall be sufficient evidence that the electronic notice or copy thereof has been duly authenticated, unless the court, in its discretion, calls for further evidence on this issue.
\par }\pard\plain \ltrpar\s112\qj \fi720\li0\ri0\sa120\widctlpar\tx1170\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs113\fs24\insrsid15416620 (9) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 Where an electronic notice or a copy thereof is admissible under Subsection (7), it shall be presumed, until the contrary is prov
ed, that the contents of the electronic notice or copy thereof have been accurately transmitted.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (10) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
The Commissioner may, for the purpose of facilitating any electronic transmission under this section, approve the use in any such electronic transmission 
of symbols, codes, abbreviations or other notations to represent any particulars or information required under this Act.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (11) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Any person transmitting an electronic notice on behalf of another person shall not divulge or disclose the contents of any electronic notice or a copy thereof without the prior written consent of the Commissioner-General.
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs113\fs24\insrsid15416620 (12) }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 The Commissioner may provide written conditions for\~\endash 
\par }\pard\plain \ltrpar\s81\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\faauto\rin0\lin1440\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 a}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
subscription to the computer service, including the manner in which the authentication codes are to be assigned; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 b}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 
the manifests, returns, lists, statements, declarations, directions, notices, permits, receipts or any other document which may be transmitted through the computer service including the form and manner in which they are to be transmitted; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 c}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the correction of errors in or amendments to electronic notices; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 d}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 the procedure for use of the computer service including the procedure in circumstances where there is a breakdown or interruption in the service; and
\par }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 (}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs82\i\fs24\insrsid15416620 e}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs82\fs24\insrsid15416620 )\tab }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 generally for the better provision of the computer service.
\par }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 \sect 
}\sectd \ltrsect\binfsxn2\binsxn2\linex0\headery1000\footery1000\endnhere\sectdefaultcl\sftnbj {\headerl \ltrpar \ltrrow\trowd \irow0\irowband0\lastrow \ltrrow\ts11\trleft-720\trkeep\trftsWidth1\tblind-720\tblindtype3 \clvertalt\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1440\clshdrawnil \cellx720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth7920\clshdrawnil \cellx8640
\pard\plain \ltrpar\s59\qj \li0\ri0\widctlpar\intbl\tqc\tx4153\tqr\tx8306\wrapdefault\faauto\rin0\lin0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\field{\*\fldinst {\rtlch\fcs1 
\ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid15416620  IF }{\field{\*\fldinst {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid15416620  STYLEREF "Schedule No" \\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid2715675 1}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid15416620  > 0   "Sch. }{\field{\*\fldinst {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\b\fs24\insrsid15416620 STYLEREF "Schedule No" \\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid2715675 1}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af42\afs24 
\ltrch\fcs0 \b\fs24\insrsid15416620 " "" \\* MERGEFORMAT}}{\fldrslt {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid2715675 Sch. 1}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \af42\afs24 
\ltrch\fcs0 \fs24\insrsid15416620 \cell }\pard \ltrpar\s59\qc \li0\ri0\widctlpar\intbl\tqc\tx4153\tqr\tx8306\wrapdefault\faauto\rin0\lin0 {\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \i\fs24\insrsid15416620 Customs 9999}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 \cell }\pard\plain \ltrpar\ql \li0\ri0\sa160\sl259\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 \trowd \irow0\irowband0\lastrow \ltrrow\ts11\trleft-720\trkeep\trftsWidth1\tblind-720\tblindtype3 \clvertalt\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1440\clshdrawnil \cellx720\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth7920\clshdrawnil \cellx8640\row 
}\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
\par }}{\headerr \ltrpar \ltrrow\trowd \irow0\irowband0\lastrow \ltrrow\ts11\trleft720\trkeep\trftsWidth1\tblind720\tblindtype3 \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth7920\clshdrawnil 
\cellx8640\clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1440\clshdrawnil \cellx10080\pard\plain \ltrpar\s59\qc \li0\ri0\widctlpar\intbl\tqc\tx4153\tqr\tx8306\wrapdefault\faauto\rin0\lin0 
\rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \i\fs24\insrsid15416620 Customs 9999}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 \cell 
}\pard \ltrpar\s59\qr \li0\ri0\widctlpar\intbl\tqc\tx4153\tqr\tx8306\wrapdefault\faauto\rin0\lin0 {\field{\*\fldinst {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid15416620  IF }{\field{\*\fldinst {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\b\fs24\insrsid15416620  STYLEREF "Schedule No" \\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\noproof\insrsid2715675 1}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af42\afs24 
\ltrch\fcs0 \b\fs24\insrsid15416620  > 0   "Sch. }{\field{\*\fldinst {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid15416620 STYLEREF "Schedule No" \\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid2715675 1}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 \b\fs24\insrsid15416620 " "" \\* MERGEFORMAT}}{\fldrslt {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid2715675 Sch. 1}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 \cell }\pard\plain \ltrpar\ql \li0\ri0\sa160\sl259\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
\trowd \irow0\irowband0\lastrow \ltrrow\ts11\trleft720\trkeep\trftsWidth1\tblind720\tblindtype3 \clvertalt\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth7920\clshdrawnil \cellx8640\clvertalt\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1440\clshdrawnil \cellx10080\row }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 
\par }}\pard\plain \ltrpar\s99\qc \li0\ri0\sb240\pagebb\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\af42\afs26\alang1025 \ltrch\fcs0 \b\caps\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 
\fs24\insrsid15416620 SCHEDULE }{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \cs100\fs24\insrsid15416620 1}{\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
\par }\pard\plain \ltrpar\s52\ql \fi-2126\li2835\ri0\sb240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2835\itap0 \rtlch\fcs1 \ab\af42\afs22\alang1025 \ltrch\fcs0 \b\caps\f42\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ai\af42\afs24 \ltrch\fcs0 \i\caps0\fs24\insrsid15416620 PAPUA NEW GUINEA.
\par }\pard\plain \ltrpar\s20\qc \li0\ri0\sb240\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs22 \ltrch\fcs0 
\fs22\insrsid15416620 Customs Act }{\rtlch\fcs1 \ai0\af42\afs22 \ltrch\fcs0 \cs199\i0\fs22\insrsid15416620 1951}{\rtlch\fcs1 \af42\afs22 \ltrch\fcs0 \fs22\insrsid15416620 .
\par }\pard\plain \ltrpar\s52\ql \fi-2126\li2835\ri0\sb240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2835\itap0 \rtlch\fcs1 \ab\af42\afs22\alang1025 \ltrch\fcs0 \b\caps\f42\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ai\af42\afs24 \ltrch\fcs0 \cs64\i\caps0\fs24\insrsid15416620 Form }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs54\i\caps0\fs24\insrsid15416620 1}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \i\caps0\fs24\insrsid15416620  \endash  Writ of Assistance..
\par }\pard\plain \ltrpar\s101\qr \li0\ri0\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Sec. 115.\tab Form 1.
\par }\pard\plain \ltrpar\s53\qc \li0\ri0\sb120\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs135\b\fs24\cf15\insrsid15416620\charrsid15416620 {\*\shppict{\pict{\*\picprop\shplid1025{\sp{\sn shapeType}{\sv 75}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn pibFlags}{\sv 2}}{\sp{\sn fLine}{\sv 0}}
{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 1}}}\picscalex100\picscaley100\piccropl0\piccropr0\piccropt0\piccropb0\picw16193\pich6482\picwgoal9180\pichgoal3675\pngblip\bliptag711131592{\*\blipuid 2a6301c8ca9b461833d52f4c2f0d8962}
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\ltrch\fcs0 \fs24\insrsid15416620 
\par }\pard\plain \ltrpar\s52\ql \fi-2126\li2835\ri0\sb240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2835\itap0 \rtlch\fcs1 \ab\af42\afs22\alang1025 \ltrch\fcs0 \b\caps\f42\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ai\af42\afs24 \ltrch\fcs0 \i\caps0\fs24\insrsid15416620 PAPUA NEW GUINEA.
\par }\pard\plain \ltrpar\s20\qc \li0\ri0\sb240\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs22 \ltrch\fcs0 
\fs22\insrsid15416620 Customs Act }{\rtlch\fcs1 \ai0\af42\afs22 \ltrch\fcs0 \cs199\i0\fs22\insrsid15416620 1951}{\rtlch\fcs1 \af42\afs22 \ltrch\fcs0 \fs22\insrsid15416620 .
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\ai\af42\afs24 \ltrch\fcs0 \cs64\i\caps0\fs24\insrsid15416620 Form }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs54\i\caps0\fs24\insrsid15416620 2}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \i\caps0\fs24\insrsid15416620  \endash  }{\rtlch\fcs1 \ai\af42\afs24 
\ltrch\fcs0 \cs18\i\caps0\fs24\super\insrsid15416620 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s17\ql \fi-360\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 
\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs18\f0\fs20\lang1033\langfe1033\super\langnp1033\insrsid15416620 \chftn \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Schedule 1 Form 2 amended by }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620 Customs (Budget Provisions) Act}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f0\fs20\lang1033\langfe1033\langnp1033\insrsid15416620  1992 (No. 32 of 1992), s5.}}}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \i\caps0\fs24\insrsid15416620 Customs Warrant under Section 116..
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Sec. 116.\tab Form 2.
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\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
\par }\pard\plain \ltrpar\s52\ql \fi-2126\li2835\ri0\sb240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2835\itap0 \rtlch\fcs1 \ab\af42\afs22\alang1025 \ltrch\fcs0 \b\caps\f42\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ai\af42\afs24 \ltrch\fcs0 \i\caps0\fs24\insrsid15416620 PAPUA NEW GUINEA.
\par }\pard\plain \ltrpar\s20\qc \li0\ri0\sb240\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af42\afs26\alang1025 \ltrch\fcs0 \b\i\f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs22 \ltrch\fcs0 
\fs22\insrsid15416620 Customs Act }{\rtlch\fcs1 \ai0\af42\afs22 \ltrch\fcs0 \cs199\i0\fs22\insrsid15416620 1951}{\rtlch\fcs1 \af42\afs22 \ltrch\fcs0 \fs22\insrsid15416620 .
\par }\pard\plain \ltrpar\s52\ql \fi-2126\li2835\ri0\sb240\keepn\widctlpar\wrapdefault\nooverflow\faroman\rin0\lin2835\itap0 \rtlch\fcs1 \ab\af42\afs22\alang1025 \ltrch\fcs0 \b\caps\f42\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ai\af42\afs24 \ltrch\fcs0 \cs64\i\caps0\fs24\insrsid15416620 Form }{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \cs54\i\caps0\fs24\insrsid15416620 3}{\rtlch\fcs1 \ai\af42\afs24 \ltrch\fcs0 \i\caps0\fs24\insrsid15416620  \endash 
 Customs Warrant under Section 131..
\par }\pard\plain \ltrpar\s101\qr \li0\ri0\keepn\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af42\afs24 \ltrch\fcs0 \fs24\insrsid15416620 
Sec. 131.\tab Form 3.
\par }\pard\plain \ltrpar\s53\qc \li0\ri0\sb120\sa120\widctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs26\alang1025 \ltrch\fcs0 \f42\fs26\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af42\afs24 \ltrch\fcs0 
\cs135\b\fs24\cf15\insrsid15416620\charrsid15416620 {\*\shppict{\pict{\*\picprop\shplid1027{\sp{\sn shapeType}{\sv 75}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn pibFlags}{\sv 2}}{\sp{\sn fLine}{\sv 0}}
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\par Office of Legislative Counsel, PNG
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