Section 81

The declarations referred to in sections 77, 78, 79 and 80 shall give a full and true account of the particulars for which provision is made:

Provided that if, in the case of imported goods, any of the particulars required are unknown to the importer thereof, delivery of such goods may be given on a written undertaking of the importer or his agent to furnish the necessary information to the proper officer of customs within 10 days of such undertaking or such further period as the proper officer of customs may allow, and if the importer or his agent fails to furnish the information as required by the undertaking, he shall be deemed to have failed to make the required declaration.

Incorporating amendments until S 40/2018

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

48

BLUV as at 08th August 2018