Customs declaration accuracy required; consignor liable to duty and penalties for misdescription, concealment, or unexplained discrepancies. The consignor or authorised agent must declare that the description and value of the goods are true; disclose any differences in packaging or misdescription, concealment, or incorrect particulars, and account for loss in transit. If not satisfactorily explained, the consignor agrees to pay on demand the amount of duty and any penalties adjudged or imposed under customs and export control legislation. The form's Annexure requires marks, goods description, weight/quantity, value, customs stations of entry and re-entry, and the consignor's signature and details.
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Customs declaration accuracy required; consignor liable to duty and penalties for misdescription, concealment, or unexplained discrepancies.
The consignor or authorised agent must declare that the description and value of the goods are true; disclose any differences in packaging or misdescription, concealment, or incorrect particulars, and account for loss in transit. If not satisfactorily explained, the consignor agrees to pay on demand the amount of duty and any penalties adjudged or imposed under customs and export control legislation. The form's Annexure requires marks, goods description, weight/quantity, value, customs stations of entry and re-entry, and the consignor's signature and details.
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