IMPORT AND EXPORT (REGISTRATION) REGULATIONS

IMPORT AND EXPORT (REGISTRATION) REGULATIONS

IMPORT AND EXPORT (REGISTRATION)
REGULATIONS

ARRANGEMENT OF REGULATIONS

Regulation

1. Citation ...

2. Interpretation

PART 1

CITATION AND
INTERPRETATION

PART 11

IMPORT AND EXPORT
DECLARATIONS

3. Exemptions in respect of regulations 4 and 5

4..............Import declarations ... ... ... ...
5..............Export declarations ... ... ... ...

6. Place and manner of lodging declarations
7. Charges payable on the late lodgement of declarations

8.........................Charges payable on lodgement of declarations ... ...

9.......................Verification of particulars in declarations ... ... ...

10. Assessment of extra charges in certain circumstances, penalties and appeals

PART Ill

MANIFESTS AND OTHER
INFORMATION

11. Import manifests and other particulars
12. Export manifests

12A. Additional manifests

13.

PART IV

MISCELLANEO
US

Information and documents obtained under these regulations not admissible in

proceedings under other enactments.... ... ... ... ... ... ... ... ...

14. Publication of forms specified by the Commissioner ... ... ... ... ... ...







IMPORT AND EXPORT (REGISTRATION)
REGULATIONS*

(Cap. 60, section 31)

PART 1

CIATION AND
INTERPRETATION

[3 October 1966.]

1. These regulations may be cited as the Import and Export
(Registration) Regulations.

2. In these regulations, unless the context otherwise require

'A.T.A. Carnet' means a document

(a)in the form set out in the annex to the Customs Convention
on the A.T.A. Carnet for the Temporary Admission of Goods
(otherwise known as the A. T.A. Convention) agreed at
Brussels on 6 December 1961; or

(b)in such other form as may from time to time be provided by
any amendment to the Convention, so long as the United
Kingdom adheres to it;

'clothing item' means any item of apparel which is specified in the
Schedule to the Industrial Training (Clothing Industry) Ordinance
and manufactured in Hong Kong;

'exempted article' means any article to or in respect of which
regulations 4 and 5 do not apply by virtue of the provisions of
regulation 3;

'Imports and Exports Classification List' means the current Hong
Kong; Imports and Exports Classification List issued by the
Commissioner as amended from time to time by notification
published in the Gazette;

,,owner' in respect of an aircraft includes every person acting as agent
for the owner or who receives freight or other charges in respect of
the aircraft;

'transhipment cargo' means any imported article that is consigned on a
through bill of lading or a through air waybill from a place outside
Hong Kong; to another place outside Hong Kong; and is or is to
be removed from the vessel, vehicle or aircraft in which

These regulations were formerly cited as the Importation and Exportation
(Registration of Imports and Exports) Regulations.





it was imported and either returned to the same vessel, vehicle or
aircraft or transferred to another vessel, vehicle or aircraft before
being exported, whether it is or is to be transferred directly between
such vessels, vehicles or aircraft or whether it is to be landed in
Hong Kong; after its importation and stored, pending exportation;

'transit cargo' means any article that is destined for a place outside
Hong Kong; and is passing through Hong Kong; on the same ship
or aircraft without transhipment.

PART 11

IMPORT AND EXPORT DECLARATIONS

of-

3.

Nothing in regulations 4 and 5 shall apply to or in respect

(a) transhipment cargo;

(b) transit cargo;

(c)articles imported or exported by the Government or the armed
forces of the Crown;

(d)ships' stores, including bunker fuel, for use by or
consumption on board the vessel on which the stores are
carried;

(e)aircraft stores, including aviation fuel, for use by or
consumption on board the aircraft on which the stores are
carried;

personal baggage including any article which is shown to the
satisfaction of the Commissioner to be imported or exported
otherwise than for trade or business, but not including motor
vehicles;

(g)any postal packet the contents of which are valued at less
than $4,000;

(h) any article-

(i) which consists solely of, and is marked clearly as,
advertising material and which is supplied free of charge;

(ii) which consists solely of, and is marked clearly as, a
sample of any product and which is intended, to the
satisfaction of the Commissioner, to be distributed free of
charge for the purpose of advertising the article of which it is a
sample;

(iia) valued at less than $1,000, which consists solely of a
sample of any product and is intended, to the satisfaction of
the Commissioner, to be used for the purpose of advertising
the article of which it is a sample;





(iii) which is imported solely for the purpose of exhibition
and which is intended, to the satisfaction of the
Commissioner, to be exported after it has been exhibited and
is neither sold nor disposed of in any other way in Hong
Kong;

(iv) which is exported solely for the purpose of exhibition
and which is intended, to the satisfaction of the
Commissioner, to be imported after exhibition;

(v) which is imported after having been exported for
exhibition in accordance with sub-paragraph (iv);

(vi) which is imported or exported under and in accordance
with an A.T.A. Carnet;

(vii) which is imported solely for the purpose of being used
in a sports competition and which is intended, to the
satisfaction of the Commissioner, to be exported after the
competition and is neither sold nor disposed of in any other
way in Hong Kong;

(viii) which is exported solely for the purpose of being used
in a sports competition and which is intended, to the
satisfaction of the Commissioner, to be imported after the
competition; or

(ix) which is imported after having been exported for use in
a sports competition in accordance with subparagraph (viii);

(i)marine fish, including edible crustaceans, molluscs and other
similar edible products derived from the sea, arriving in Hong
Kong; direct from fishing grounds on fishing craft registered
or licensed in Hong Kong;

(j)gifts of a personal nature where no payment is or is to be
made by the receiver thereof;

used empty freight containers which are-

(i) regularly imported and exported; and

(ii) used solely for the carriage of articles which are
imported or exported;

(1)any aircraft part or accessory imported or exported by an air
transport undertaking operating air services on international
routes, the principal place of business of which is situated
outside Hong Kong; for the purpose of being

(i) used in the repair or maintenance of aircraft owned or
chartered by such undertaking and operated by it on any
international air route; or

(ii) given in non-profitable exchange for any other aircraft
part or accessory to any other similar air transport
undertaking for a similar use,

and which is used for such purpose or so exchanged and
used; 1







(m)any article imported by a transport undertaking operating sea
or air freight transport services on international routes, the
principal place of business of which is situated outside Hong
Kong; for the purpose of being used in the repair and
maintenance of freight containers operated by that
undertaking in the transport of goods by sea or air on its
international routes and which is used for such purpose.

4. (1) Every person who imports any article other than an exempted
article shall lodge with the Commissioner an accurate and complete
import declaration relating to such article in such form as the
Commissioner may specify from time to time together with as many
copies as the Commissioner may specify.

(2) Every declaration required to be lodged under paragraph (1)
shall be lodged within 14 days after the importation of the article to
which it relates.

(3) Only one declaration is required in respect of imported articles
that

(a) (i) have item code numbers with identical first 3 digits;

and

(ii) were imported in the same ship, vehicle, train or aircraft;
and

(iii) were consigned from the same country; or

(b)were imported under one bill of lading or air waybill but do not
have item code numbers with identical first 3 digits.

(3A) Notwithstanding paragraph (2), where articles

(a) are imported on a frequent and regular basis;

(b) have a value not exceeding $1,000 for each consignment;

(c) have an identical code number; and

(d) are consigned from the same country,

a monthly declaration may, with the prior approval of the Commissioner,
be lodged not later than the 7th day of each month, setting out
particulars of every such article imported during the previous month.

(3B) Subject to paragraphs (3) and (3A), a separate declaration
shall be lodged under paragraph (1) in respect of each article imported.

(4) The country code number, the item code number and the unit of
quantity required to be inserted in a declaration under paragraph (1) are
respectively the appropriate country code number, item code number
and unit of quantity set out in the Imports and Exports Classification
List.





(5) Any person who, in contravention of the provisions of
paragraph (1), knowingly or recklessly lodges any declaration with
the Commissioner that is inaccurate in any material particular shall
be guilty of an offence and shall be liable on summary conviction to
a fine of $10,000.

(6) Every person who, being required to lodge a declaration
under paragraph (1), fails or neglects, without reasonable excuse. to
do so within the period specified in paragraph (2), or, where he has
such excuse, fails or neglects to lodge such declaration as soon as is
practicable after the cessation of such excuse, shall be guilty of an
offence and shall be liable on summary conviction to a fine of $1,000,
and, commencing on the day following the date of conviction, to a
fine of $100 in respect of every day during which his failure or
neglect to lodge the declaration continues.

(7) The Commissioner may, on the tender of any import
declaration that is incomplete in any respect or on the tender of an
import declaration without the number of copies specified by the
Commissioner, refuse to accept the declaration until it is completed
in every respect or until the specified number of copies is submitted,
as the case may be, and upon such refusal the declaration shall be
deemed not to have been lodged with the Commissioner.

5. (1) Every person who exports or re-exports any article
other than an exempted article shall lodge with the Commissioner an
accurate and completed export declaration relating to such article in
such form as the Commissioner may specify from time to time
together with as many copies as the Commissioner may specify.

(2) Every declaration required to be lodged under paragraph
(1) shall be lodged within 14 days after the exportation of the article
to which it relates.

(3) Only one declaration is required in respect of exported
articles that-

(a) (i) have item code numbers with identical first 3 digits;
and
(ii) were exported in the same ship, vehicle, train or
aircraft; and
(iii) were consigned to the same country; or

(b)were exported under one bill of lading or air waybill but do
not have item code numbers with identical first 3 digits.

(3A) Notwithstanding paragraph (2), where articles-

(a) are exported on a frequent and regular basis;

(b) have a value not exceeding $1,000 for each consignment;

(c) have an identical item code number; and





(d) were consigned to the same country,

a monthly declaration may, with the prior approval of the Commissioner,
be lodged not later than the 7th day of each month, setting out the
particulars of every such article exported during the previous month.

(3AA) Notwithstanding paragraph (3), a separate declaration shall
be lodged in respect of clothing items exported.

(3B) Subject to paragraphs (3) and (3A), a separate declaration
shall be lodged under paragraph (1) in respect of each article exported.

(4) The country code number, the item code number and the unit of
quantity required to be inserted in a declaration under paragraph (1) are
respectively the appropriate country code number, item code number
and unit of quantity set out in the Imports and Exports Classification
List.

(5) Any person who, in contravention of the provisions of
paragraph (1), knowingly or recklessly lodges any declaration with the
Commissioner that is inaccurate in any material particular shall be guilty
of an offence and shall be liable on summary conviction to a fine of
$10,000.

(6) Every person who, being required to lodge a declaration under
paragraph (1), fails or neglects, without reasonable excuse, to do so
within the period specified in paragraph (2), or, where he has such
excuse, fails or neglects to lodge such declaration as soon as is
practicable after the cessation of such excuse, shall be guilty of an
offence and shall be liable on summary conviction to a fine of $1,000
and, commencing on the day following the date of conviction, to a fine
$100 in respect of every day during which his failure or neglect to lodge
the declaration continues.

(7) The Commissioner may, on the tender of any export declaration
that is incomplete in any respect or on the tender of an export
declaration without the number of copies specified by the
Commissioner, refuse to accept the declaration until it is completed in
every respect or until the specified number of copies is submitted, as the
case may be, and upon such refusal the declaration shall be deemed not
to have been lodged with the Commissioner.

6. Every import or export declaration required to be lodged
pursuant to regulation 4(1) or 5(1) shall be lodged either in person at
such office or office as the Commissioner shall, by notice in the Gazette,
designate for this purpose, or by sending it by pre-paid post to such
address as the Commissioner shall, by notice in the Gazette, designate
for this purpose.





7. (1) Any person who fails to submit a declaration in compliance
with regulations 4 and 6 or regulations 5 and 6, as the case may be, shall
be liable, in addition to any other penalty or charge, to pay to the
Commissioner a penalty in respect of each such failure in accordance
with the following table

Time of lodging a
declaration

Total value
of articles
specified it
a declaration
not exceeding
$20,000

Penalty payable where a declaration is lodged after
14 days but within 1 month and 14 days after the
articles specified in the declaration have beer
imported or exported.

Penalty payable where a declaration is lodged after
1 month and 14 days but within 2 months and 14
day after the articles specified in the declaration
have been imported or exported.

Penalty payable where a declaration is lodged after
2 months and 14 days after the articles specified in
the declaration have been imported or exported.

r
e

S
e

Total value
of articles
specified in
a declaration
exceeding
$20,000

$20

S40

(2) Any penalty payable under paragraph (1) shall-

(a)be a civil debt due to the Crown and recoverable by
proceedings in the District Court; and

(b)be payable when the declaration to which the penalty relates
is lodged with the Commissioner.

(3) The Commissioner may, if satisfied that the value or aggregate
value of any article or articles specified in a declaration in respect of
which a penalty is payable under paragraph (1) is understated in the
declaration, estimate the value of the article or articles for the purpose of
this regulation; and the penalty shall be calculated in accordance with
the table in paragraph (1) on the estimated value of the article.

(4) The Commissioner may waive the payment of any penalty
which any person is liable to pay under paragraph (1) and may refund
any such penalty which has been paid.







(5) For the purpose of calculating any penalty payable under
paragraph (1), every article set out in a monthly declaration under
regulation 4(3A) or regulation 5(3A) shall be treated as if it had been
imported or exported, as the case may be, on the last day of the month
in respect of which the declaration relates.

8. (1) In respect of each import declaration relating to an article or
articles imported after the commencement of these regulations and in
respect of each export declaration relating to an article or articles
exported after the commencement of these regulations, there shall be
payable by every person who, pursuant to regulation 4(1) or 5(1),
lodges the declaration







(a)in the case of an import declaration relating to an article or
articles classified under section 0 of the Imports and Exports
Classification List, a charge of 55 irrespective of the value of
the article or aggregate value of the articles specified in the
declaration; and

(b)in the case of any other import declaration and in the case of
any export declaration

(i) where the value of the article or the aggregate value of
the articles specified in the declaration does not exceed
$10,000, a charge of $5;

(ii) where the value of the article or the aggregate value of
the articles specified in the declaration exceeds 510,000, a
charge calculated at the rate of 55 in respect of the first 10,000
dollars' value and 50 cents in respect of each additional 1,000
dollars' value or part thereof.

(2) The charge under paragraph (1) in respect of every import
declaration and export declaration shall be paid in cash or by cheque to
the Commissioner at the time of lodging the declaration with the
Commissioner and a receipt therefor shall be issued, and until the full
amount of such charge is paid the declaration shall be deemed not to
have been lodged with the Commissioner.

(3) No charge shall be payable under paragraph (1)(b) by-

(a)an air transport undertaking operating air services on
international routes in respect of a declaration lodged by it
relating solely to aircraft parts or accessories imported or
exported for the purpose of being

(i) used in the repair or maintenance of aircraft owned or
chartered by such undertaking and operated by it on any
international air route; or

(ii) given in non-profitable exchange for any other aircraft
part or accessory to any other similar air transport
undertaking for a similar use,

and which are used for such purpose or so exchanged and
used;

(b)a transport undertaking operating sea or air freight transport
services on international routes in respect of a declaration
lodged by it relating solely to articles imported for the purpose
of being used in the repair and maintenance of freight
containers operated by that undertaking in the transport of
goods by sea or air on its international routes and which is so
used.

9. (1) The Commissioner may at any time in writing served
personally or sent by post call upon any person who has lodged an
import or export declaration pursuant to regulation 4(1) or 5(1) to verify
any particulars given in the declaration by the production of
documentary evidence or by statutory declaration or otherwise, to the
satisfaction of the Commissioner.





(2) Any person who, without reasonable excuse, fails, neglects or
refuses to comply within a reasonable time with a requirement of the
Commissioner made upon him under paragraph (1) shall be guilty of an
offence and. shall be liable on summary conviction to a fine of $5,000,
and the court may order the person convicted within a time specified in
the order to comply with the requirement of the Commissioner.

(3) Any person who, without reasonable excuse, does not comply
with the order of a court made upon him under paragraph (2) shall be
guilty of an offence and shall be liable to a fine of $5,000 and,
commencing with the day following the date of conviction for non-
compliance with such order, to a fine of $150 in respect of every day
during which such offence continues.

10. (1) Where the Commissioner has reason to believe that the
value or aggregate value of any article or articles in relation to which an
import or export declaration has been lodged pursuant to regulation 4(1)
or 5(1) has been understated therein to such extent as to reduce the
amount of the charge which would otherwise have been payable under
regulation 8, he shall assess the extra charge which would have been
payable under that regulation if the value or aggregate value of the
article or articles had not been understated in the declaration, and shall
in writing served personally or sent by post notify the person who
lodged the declaration accordingly and demand from him payment of
such extra charge together with such penalty (amounting to not more
than 20 times such extra charge) as the Commissioner sees fit to impose,
and, subject to the decision of the Governor on any appeal under
paragraph (4), such extra charge or, where varied on such an appeal,
such extra charge as varied and such penalty (if any) or, where varied on
such an appeal, such penalty as varied shall be a civil debt due to the
Crown:

Provided that no penalty imposed under this paragraph shall
exceed $10,000.

(2) In assessing an extra charge under paragraph (1), if the actual
value of the article or articles upon which such assessment depends is
unknown to the Commissioner and cannot reasonably be ascertained by
him, he shall assess the value or aggregate value of the article or articles
at such amount as in his opinion represents a fair value for such article
or articles, and the extra charge under paragraph (1) shall be assessed
on the basis of such value or aggregate value.

(2A) Any person who is required to pay an extra charge or penalty
under paragraph (1) may, by noitce in writing served on the
Commissioner within 21 days after the receipt of the notice under
paragraph (1), object to the extra charge or penalty without prejudice to
his right of appeal to the Governor under paragraph (3).





(2B) A notice of objection under paragraph (2A) shall state
precisely the ground of objection and shall be accompanied by all
written statements and other documentary evidence relied upon by the
objector in support of the objection.

(2C) An objection under paragraph (2A) shall be condiered by the
Commissioner, who may uphold, cancel or reduce the extra charge or
penalty.

(2D) The Commissioner shall notify the objector of the decision
under paragraph (2C) within 28 days after the receipt by the
Commissioner of the notice of objection under paragraph (M) and, if an
extra charge or penalty which he has paid is cancelled or reduced, the
amount of extra charge or penalty cancelled or reduced shall forthwith
be repaid by the Commissioner to the objector.

(3) Any person who is dissatisfied with an assessment of the
Commissioner or the imposition of a penalty under this regulation may,
within 21 days after receipt of the notification under paragraph (1) or
paragraph (2D) respecting such assessment or penalty, or within such
longer period as the Governor may in any particular case allow, and on
payment of the extra charge and of the penalty (if any) in conformity
with the demand therefor, appeal by petition to the Governor against
such assessment or penalty, and the decision of the Governor thereon
shall be final.

(4) On any appeal under paragraph (3) the Governor may uphold,
cancel, increase or reduce the assessment appealed against and uphold,
cancel, increase or reduce the penalty (if any) appealed against or,
where no penalty was imposed by the Commissioner, may, on any
appeal under paragraph (3) against an assessment, impose a penalty,
but no penalty shall be imposed or increased of or to an amount
exceeding 20 times the extra charge payable in accordance with the
decision of the Governor under this paragraph, and, where the extra
charge is reduced to the extent that the penalty (if any) exceeds 20 times
such extra charge, such penalty, unless further reduced, shall be
reduced to an amount equivalent to 20 times such extra charge:

Provided that no penalty upheld, increased, reduced or imposed
under this paragraph shall exceed $10,000.

(5) Written notice of the decision of the Governor on any appeal
under this regulation shall be given to the petitioner, and where the
extra charge assessed by the Commissioner or the penalty (if any)
imposed by the Commissioner is cancelled or reduced by the Governor,
the extra charge or the penalty, or, as the case may be, the excess of the
extra charge or the excess of the penalty paid shall forthwith be repaid
to the petitioner.





PART III

MANIFESTS AND OTHER
INFORMATION

11. (1) The manifest of the cargo imported in every vessel, aircraft
or vehicle which arrives within Hong Kong; shall

(a)give such particulars of each article therein as may be
prescribed by notice under section 17 of the Ordinance;

(b)be completed in such manner and in such number of copies as
the Commissioner may require; and

(c)be lodged with the Commissioner or such other officer as he
may appoint by the owner or master of the vessel, or the
owner or commander of the aircraft, or the owner or person in
charge of the vehicle (other than a train), or the person acting
as the agent for the owner of goods carried by train, as the
case may be.

(2) Every manifest required to be lodged under paragraph (1) shall
be lodged within 7 days after the arrival of the vessel, aircraft or vehicle
within Hong Kong; on the occasion concerned.

(3)-(4) [Deleted, L.N. 2351731

(5) Any person who, without reasonable excuse, lodges a manifest
that, in contravention of paragraph (1), does not give all the particulars
required by that paragraph in respect of any article specified in the
manifest, or contravenes a requirement of the Commissioner under
paragraph (1) shall be guilty of an offence and shall be liable on
summary conviction to a fine of $10,000.

(6) Any person who, being required to lodge a manifest under
paragraph (1), fails or neglects, without reasonable excuse (the burden
of proof whereof shall be upon him), to do so within the period specified
in paragraph (2), or, where he has such excuse, fails or neglects to lodge
such manifest as soon as is practicable after the cessation of such
excuse, shall be guilty of an offence and shall be liable on summary
conviction to a fine of $1,000, and, commencing on the day following
the date of conviction, to a fine of $100 in respect of every day during
which his failure or neglect to lodge the manifest continues.

12. (1) The manifest of the cargo exported in every vessel, aircraft
or vehicle which leaves Hong Kong; shall

(a)give such particulars of each article therein as may be
prescribed by notice under section 17 of the Ordinance;

(b)be completed in such manner and in such number of copies as
the Commissioner may require; and

(c)be lodged with the Commissioner or such other officer as he
may appoint by the owner or master of the vessel, or the
owner or commander of the aircraft, or the owner or





person in charge of the vehicle (other than a train), or the
person acting as the agent for the owner of goods carried by
train, as the case may be.

(2) Every manifest required to be lodged under paragraph (1) shall
be lodged not later than 7 days after the departure from Hong Kong; of
the vessel, aircraft or vehicle on the occasion concerned.

(3) [Deleted, L.N. 2351731

(4) Any person who, without reasonable excuse, lodges a manifest
that, in contravention of paragraph (1), does not give all the particulars
required by that paragraph in respect of any article specified in the
manifest or contravenes a requirement of the Commissioner under
paragraph (1) shall be guilty of an offence and shall be liable on
summary conviction to a fine of 510,000.

(5) Any person who, being required to lodge a manifest under
paragraph (1), fails or neglects, without reasonable excuse, to do so
within the period specified in paragraph (2), or, where he has such
excuse, fails or neglects to lodge such manifest as soon as is practicable
after the cessation of such excuse, shall be guilty of an offence and shall
be liable on summary conviction to a fine of 51,000, and, commencing on
the day following the date of conviction, to a fine of $100 in respect of
every day during which his failure or neglect to lodge the manifest
continues.

12A. A manifest required to be lodged under regulation 11 or 12
shall be in addition to any manifest required to be furnished under
section 15 of the Ordinance.

PART IV

MISCELLANEOUS

13. No person who is or has been employed in carrying out or in
assisting any other person to carry out the provisions of these
regulations shall be required in any civil or criminal proceedings to
divulge or produce to any court any information or document relating to
the affairs of any person which has been obtained by him or come to his
knowledge or into his possession in the course of or in connexion with
his employment as aforesaid, but this regulation shall not apply in
respect of criminal proceedings instituted for any offence against these
regulations or civil proceedings instituted for the recovery of any sum
under these regulations.

14. Every form specified by the Commissioner under these
regulations shall be published in the Gazette.
L.N. 72/66. L.N. 75/70. 5 of 1971. L.N. 172/71. L.N. 235/73. L.N. 23/76. L.N. 297/79. L.N. 294/82. L.N. 260/83. L.N. 46/84. L.N. 256/84. L.N. 64/86. L.N. 70/66. Citation. Interpretation. L.N. 235/73. L.N. 23/76. (Cap. 318.) L.N. 294/82. L.N. 256/84. L.N. 256/84. Exemptions in respect of regulations 4 and 5. L.N. 294/82. L.N. 235/73. L.N. 23/76. L.N. 297/79. L.N. 75/70. L.N. 235/73. L.N. 46/84. L.N. 256/84. L.N. 235/73. L.N. 46/84. L.N. 46/84. L.N. 46/84. L.N. 46/84. L.N. 256/84. L.N. 75/70. L.N. 23/76. L.N. 23/76. Import declarations. L.N. 75/70. 5 of 1971, s. 13. L.N. 172/71. L.N. 294/82. L.N. 235/73. L.N. 46/84. L.N. 235/73. L.N. 260/83. Export declarations. L.N. 172/71. L.N. 294/82. L.N. 235/73. L.N. 46/84. L.N. 23/76. L.N. 235/73. L.N. 260/83. 5 of 1971, s. 13. L.N. 172/71. Place and manner of lodging declarations. L.N. 294/82. Charges payable on the late lodgement of declarations. L.N. 75/70. L.N. 294/82. L.N. 23/76. L.N.64/86. L.N. 235/73. Charges payable on lodgement of declarations. L.N. 294/82. L.N. 64/86. L.N. 64/86. L.N. 23/76. Vertification of particulars in declarations. 5 of 1971, s. 13. L.N. 294/82. Assessment of extra charges in certain circumstances, penalties and appeals. L.N. 172/71. L.N. 294/82. L.N. 260/83. L.N. 46/84. L.N. 46/84. L.N. 46/84. L.N.46/84. L.N. 46/84. L.N. 260/83. Import manifests and other particulars. L.N. 235/73. L.N. 294/82. L.N. 260/83. L.N. 256/84. L.N. 260/83. L.N. 256/84. 5 of 1971, s. 13. L.N. 235/73. L.N. 260/83. Export manifests. L.N. 235/73. L.N. 294/82. L.N. 260/83. L.N. 256/84. L.N. 260/83. L.N. 256/84. 5 of 1971, s. 13. L.N. 260/83. Additional manifests. L.N. 260/83. Information and documents obtained under these regulations not admissible in proceedings under other enactments. Publication of forms specified by the Commissioner. L.N. 75/70. L.N. 294/82.

L.N. 72/66. L.N. 75/70. 5 of 1971. L.N. 172/71. L.N. 235/73. L.N. 23/76. L.N. 297/79. L.N. 294/82. L.N. 260/83. L.N. 46/84. L.N. 256/84. L.N. 64/86. L.N. 70/66. Citation. Interpretation. L.N. 235/73. L.N. 23/76. (Cap. 318.) L.N. 294/82. L.N. 256/84. L.N. 256/84. Exemptions in respect of regulations 4 and 5. L.N. 294/82. L.N. 235/73. L.N. 23/76. L.N. 297/79. L.N. 75/70. L.N. 235/73. L.N. 46/84. L.N. 256/84. L.N. 235/73. L.N. 46/84. L.N. 46/84. L.N. 46/84. L.N. 46/84. L.N. 256/84. L.N. 75/70. L.N. 23/76. L.N. 23/76. Import declarations. L.N. 75/70. 5 of 1971, s. 13. L.N. 172/71. L.N. 294/82. L.N. 235/73. L.N. 46/84. L.N. 235/73. L.N. 260/83. Export declarations. L.N. 172/71. L.N. 294/82. L.N. 235/73. L.N. 46/84. L.N. 23/76. L.N. 235/73. L.N. 260/83. 5 of 1971, s. 13. L.N. 172/71. Place and manner of lodging declarations. L.N. 294/82. Charges payable on the late lodgement of declarations. L.N. 75/70. L.N. 294/82. L.N. 23/76. L.N.64/86. L.N. 235/73. Charges payable on lodgement of declarations. L.N. 294/82. L.N. 64/86. L.N. 64/86. L.N. 23/76. Vertification of particulars in declarations. 5 of 1971, s. 13. L.N. 294/82. Assessment of extra charges in certain circumstances, penalties and appeals. L.N. 172/71. L.N. 294/82. L.N. 260/83. L.N. 46/84. L.N. 46/84. L.N. 46/84. L.N.46/84. L.N. 46/84. L.N. 260/83. Import manifests and other particulars. L.N. 235/73. L.N. 294/82. L.N. 260/83. L.N. 256/84. L.N. 260/83. L.N. 256/84. 5 of 1971, s. 13. L.N. 235/73. L.N. 260/83. Export manifests. L.N. 235/73. L.N. 294/82. L.N. 260/83. L.N. 256/84. L.N. 260/83. L.N. 256/84. 5 of 1971, s. 13. L.N. 260/83. Additional manifests. L.N. 260/83. Information and documents obtained under these regulations not admissible in proceedings under other enactments. Publication of forms specified by the Commissioner. L.N. 75/70. L.N. 294/82.

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