Section 79

When any goods which are not dutiable on export are exported by sea or air, the exporter thereof shall, before such goods are shipped or water-borne to be shipped or loaded in aircraft, 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 to be exported.

No owner, master or agent of any vessel, and no pilot or agent of any aircraft shall allow any goods which are not dutiable on export to be shipped or loaded until he has been authorised by the proper officer of customs to do so.

Declaration of non-dutiable goods exported by land.