Duty free allowances and baggage declaration rules govern passenger clearance and trigger enforcement for misdeclaration or prohibited imports. Customs must balance passenger facilitation and enforcement by informing passengers, training officers and providing Help Desks; arrivals use the Green Channel for nil declarations or the Red Channel for dutiable goods with completion of the Customs Baggage Declaration Form, examination and duty assessment. Misdeclaration or importation of prohibited/commercial quantities attracts seizure, confiscation and penal action. The manual prescribes duty free entitlements and specific treatment for jewellery, gold and silver, transfer of residence concessions and exclusions, rules for unaccompanied baggage, pets, firearms, currency declarations, detained and mishandled baggage, and mandatory passenger declaration procedures.