Section 77

When any goods which are not dutiable on import are imported by sea or air, the importer thereof shall, before taking delivery of such goods and in any case not later than 10 days after the arrival of the vessel or aircraft in which such goods are imported, make personally or by his agent to the proper officer of customs a declaration, in such form and manner as the Controller may determine, either generally or in a particular case, giving particulars of the goods imported.

No owner, master or agent of any vessel, and no pilot or agent of any aircraft arriving at any customs port or airport shall deliver any inward cargo consisting of goods which are not dutiable until he has been authorised to do so by the proper officer of customs to whom the declaration referred to in subsection (1) has been made.

Declaration of non-dutiable goods imported by land.