(1) When an incident takes place involving the loss or likely loss overboard of packaged dangerous goods into the sea, the master, or other person having charge of the ship, shall report the particulars of such an incident without delay and to the fullest extent possible to the nearest coastal state. The report shall be based on the guidelines and general principles adopted by the IMO by resolution A.648(16).
(2) In the event of a report from such a ship being incomplete or unobtainable the owner shall to the fullest extent practicable make or complete the report required by subsection (1).
(3) In the case of a ship involved in an accident at sea involving an actual or probable discharge of marine pollutant in packaged form from the ship, the reporting of the incident shall be made in accordance with the provision of the Merchant Shipping (Reporting of Pollution Incidents) Regulations (Cap 413 sub. leg. C).