PART THREE

Chapter Two (Means of Transport)

16.   Obligations of the Master of Means of Transport

Any master of the means of transport engaged in the importation or exportation of goods shall:

1.      arrive or depart the means of transport, load or unload goods, embark or disembark passengers only at customs port;

2.      not with standing the provisions of sub Article(1) of this article, incase of force major, he may land or stop the means of transport in any place other than a customs port; provided, however, the master of the means of transport shall immediately report the incident to the nearest customs and administration office of the region;

3.      submit documents, to the appropriate customs officer, to the effect that the means of transport is duly licensed to transport cargo's or passengers;

4.      Submit a manifest that show the list of goods loaded, discharged, stay on board or continue in transit, and a manifest that shows the name of persons to be embarked, disembarked, stay on board or continue in transit to a proper customs officer within 24 hours after the arrival or before departure of the means of transport;

5.      refrain form embarking or disembarking passengers; or loading or unloading goods unless authorized by the Authority and in the absence of Customs officer;

6.      never allow any unauthorized person to reach about or enter into the means of transport;

7.      report to the customs and discharge the cargo for customs control, where the time for departure of the means of transport is cancelled or delayed for more than 24 hours, after it is authorized to move;

8.      Not attach, connect or prepare any additional room, which serves as a hiding place for contraband goods, on the external or internal part of the means of transport.

17.  Goods Declaration

1.      The master of the means of transport shall provide information regarding the loaded goods, identifying its purpose either for home consumption, warehousing, temporary admission, transiting or Trans shipment and deliver it to customs warehouse or shall accomplish the necessary transit customs formalities.

2.      The warehouse operator on receiving the goods shall identify and register the goods based on the information supplied in accordance with sub-Article (1) of this Article.

3.      Goods without declaration shall be presumed to have been imported for home consumption and therefore, enter into a register accordingly.

4.      Goods requiring passing quarantine examination shall, as soon as they are discharged from the means of transport, be stored in a separate zone until the accomplishment of quarantine examination.

5.      Inflammable or dangerous goods shall be notified by the master of the means of transport before they are discharged so that the goods be stored in a separate warehouse or be removed urgently form the port.

6.      Where incomplete or erroneous goods declaration is presented to customs and if ascertained that it is due to inadvertent error, amendment shall be allowed by furnishing supplementary report.

18.  Goods for Consumption and for sale on Board

1.      The following goods shall enter into the means of transport without duty and taxes. Where the customs officers are satisfied that the goods are intended for consumption or sale on board during the voyage;

a.       fuel, lubricants, spare parts and other goods necessary from the operation of the means of transport;

b.      food staff, drinks, and articles for gift and sales to passengers and employees on board of the means of transport;

2. The master of the means of transport who received the goods specified in sub-Article (1) of this Article shall present a declaration to the customs officer, about the goods consumed, sold, disposed and remained on board upon return to the initial loading customs port.

3. Goods not declared by the master of the means of transport shall be deemed consumed locally and be subject to the duties and taxes left unpaid.

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