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    <description>Prescribes electronic declaration and processing for courier imports and exports at designated customs airports: authorised couriers must file pre-arrival import manifests and pre-export manifests electronically, lodge courier bills of entry or shipping bills in prescribed forms for documents, dutiable goods, and samples/gifts, and present consignments with sender declarations. Registration requirements, financial security by bond, recordkeeping, due diligence and disclosure obligations, and procedures for detention, disposal, suspension, revocation and penalties for non-compliance are set out to operationalize customs clearance through the Customs Computer System.</description>
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