Section 78

When any goods which are not dutiable on import are imported by land, the importer thereof shall, upon the arrival of such goods, 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, and shall not proceed until this has been done.

Incorporating amendments until S 40/2018

(Clean Version) Norhasnani/H.Afif/zimah/zura_as of 17.02.2020

47

BLUV as at 08th August 2018

Declaration of non-dutiable goods exported by sea or air.