Exportation is the Customs procedure applicable to goods which leave the Customs territory and are intended to remain permanently/temporarily outside, for specific reasons.
The legislation dealing with exports can be found in the following sections of the Act:
Apart from the collection of any export duties and taxes applicable, the purposes of Customs control are, in particular, to ensure the enforcement of national legislation concerning export prohibitions and restrictions and to check the particulars used to determine the amount of any internal duties and taxes from which refund can be allowed or which exemption can be granted.
In addition, the Customs are normally responsible for collecting the information needed for the preparation of external trade statistics.
Goods to be exported may also be subject to certain controls by competent authorities other than Customs, for example Agricultural, Mining, Fisheries, Trade etc.
Exporters must present an export entry to the Controller at the locations designated below during regular office hours prior to actual exportation.
The export entry shall be presented to Customs at the office at which the goods to be exported will be loaded onto the exporting aircraft, train or vessel. The entry must be presented prior to loading the goods onboard.
The export entry shall be presented at the Customs office at the border port where the goods will be exported. Generally, the Customs and Excise Act prohibits goods being loaded for export until an export entry has been accepted by Customs and permission has been granted.
This prohibition is waived regarding exportations by truck or vehicle; however, Customs officers at the border of exportation may require that goods to be exported by truck or vehicle be made available and ready for inspection. Should it be necessary to unload the goods, it is the exporter’s responsibility to do so.
A postal form customs declaration shall satisfy the export entry requirements for goods exported by post.
With the exception of goods exported by post, exportations will not be permitted from locations at which there is no Customs officer.
Any goods exported from the customs bonded warehouse are treated as follows:
Click on the link below to download the Exportation of Goods Guidelines.Exportation of Goods Guidelines
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