(1) Every person who imports any article other than an exempted article shall lodge with the Commissioner an accurate and complete import declaration relating to such article using services provided by a specified body, in accordance with the requirements that the Commissioner may specify. (L.N. 322 of 1999)
(2) Every declaration required to be lodged under paragraph (1) shall be lodged within 14 days after the importation of the article to which it relates.
(3) Only one declaration is required in respect of imported articles that-
(a) were imported under one bill of lading or air waybill; or
(b) (i) have item code numbers with identical first 4 digits;
(ii) were imported in the same ship, vehicle, train or aircraft; and
(iii) were consigned from the same country. (L.N. 384 of 1987)
(3A) Notwithstanding paragraph (2), where articles-
(a) are imported on a frequent and regular basis;
(b) have a value not exceeding $1000 for each consignment; (L.N. 46 of 1984)
(c) have an identical code number; and
(d) are consigned from the same country,
a monthly declaration may, with the prior approval of the Commissioner, be lodged not later than the 7th day of each month, setting out particulars of every such article imported during the previous month.
(3AA) Notwithstanding paragraph (3), a separate declaration shall be lodged in respect of food items specified in Appendix I of the Imports and Exports Classification List. (L.N. 384 of 1987)
(3B) Subject to paragraphs (3) and (3A), a separate declaration shall be lodged under paragraph (1) in respect of each article imported.
(4) (Repealed L.N. 322 of 1999)
(5) Any person who, in contravention of the provisions of paragraph (1), knowingly or recklessly lodges any declaration with the Commissioner that is inaccurate in any material particular shall be guilty of an offence and shall be liable on summary conviction to a fine of $10000. (L.N. 260 of 1983)
(6) Every person who, being required to lodge a declaration under paragraph (1), fails or neglects, without reasonable excuse, to do so using services provided by a specified body within the period specified in paragraph (2), or, where he has such excuse, fails or neglects to lodge such declaration in such manner as soon as is practicable after the cessation of such excuse, shall be guilty of an offence and shall be liable on summary conviction to a fine of $1000, and, commencing on the day following the date of conviction, to a fine of $100 in respect of every day during which his failure or neglect to lodge the declaration in that manner continues. (L.N. 33 of 2003)
(7) The Commissioner may, on the lodgement of any import declaration that is incomplete in any respect, refuse to accept the declaration until it is completed in every respect and upon such refusal the declaration shall be deemed not to have been lodged with the Commissioner. (L.N. 322 of 1999)
(L.N. 75 of 1970; 5 of 1971 s 13; L.N. 172 of 1971; L.N. 294 of 1982)