customs act 107

Application of penalties 25. 63. Evidence of offers Customs Act 1901. 35. Importation and exportation by post 2135 Public Law 107–296 107th Congress An Act To establish the Department of Homeland Security, and for other purposes. Punishment where offenders armed or disguised 4. Board, etc., not liable for loss of goods VerDate 11-MAY-2000 22:55 Dec 10, 2002 Jkt 019139 PO 00296 Frm 00001 Fmt 6580 Sfmt 6582 E:\PUBLAW\PUBL296.107 APPS24 PsN: PUBL296 PUBLIC LAW 107–296—NOV. 42 Liability in respect of duty for goods unaccounted for, etc. Section 4 of the Customs and Excise Act, 1964 is hereby amended by the addition of the following paragraphs: “(8A) (a) An officer may stop and detain any goods in order to determine whether the provisions of this Act or any other law have been complied with in respect of such goods as contemplated in section 107 (2) (a). 33K. 91. 54. 8 USC 1701. 413. Relief duty of goods entered for transit or transhipment temporarily imported Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled: ... of this section shall take into effect consistent with international standards and customs best practices. 163. Power to make regulations as to exportation, etc. Duties of excise. 153. Licence to manufacture spirits The USA PATRIOT Act (commonly known as the Patriot Act) was an Act of the United States Congress, signed into law by President George W. Bush.. USA PATRIOT is a backronym for Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept and Obstruct Terrorism.. 2951 as introduced and S. 1447 as introduced were identical bills. CUSTOMS ACT 1901 - SECT 107 Obligations under this Part may be satisfied in accordance with a trusted trader agreement (1) An entity is released from an obligation that the entity would otherwise be required to satisfy under a provision of this Part (other than Division 1) if the obligation: The Customs (Amendment) Bill, 2020 seeks to amend the Customs Act, 2015 (Act 891) to provide incentives for automotive manufacturers and assemblers registered under the Ghana Automotive Manufacturing Development Programme (GAMDP). (7) USA PATRIOT ACT.—The term ‘‘USA PATRIOT Act’’ means the Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept and Obstruct Ter-rorism (USA PATRIOT ACT) Act of 2001 (Public Law 107– 56). 36. Time of importation and exportation Assignment of Coast Guard personnel as sea marshals and enhanced use of other security personnel. 79. Persons entering or leaving Nigeria to answer questions as to baggage, etc. 96. 14. Excise licences Examination stations at customs airports Part III – Discipline 50. by ship chandlers 125. L. 103–182, 107 Stat. 6. Forfeiture of excisable goods Request for disclosure of information pursuant to subsection 84(3) of the Special Import Measures Act (SIMA) and disclosure of customs information for use in proceedings under SIMA pursuant to paragraph 107(5)(h) of the Customs Act.. S. 8 end 2nd Sch. 109. An Act to make provision for the appointment of Commissioners to exercise functions presently vested in the Commissioners of Inland Revenue and the Commissioners of Customs and Excise; for the establishment of a Revenue and Customs Prosecutions Office; and for connected purposes. Valuation of exported goods for purpose of ad valorem duty. Sec. Title VI of that Act amended 19 U.S.C. CEO Instrument of Approval No.107 of 2005 . 137. 17. 7. 89. 167. 19519 GOVERNMENT GAZEm. Section 2 This Act shall come into force upon the expiration of one hundred and eighty days from the date of its publication in … Amended by Tax Administration Laws Amendment Act 24 of 2020; Offences by brewers Customs and Excise (Ship Chandlers) (Licensing), 19. 151. 2064, enacted on November 25, 2002), required that the Secretary endeavor to promulgate final regulations not later than October 1, 2003, providing for the mandatory collection of elec-tronic cargo information by the Customs Service (now the Bureau of - Any officer of customs empowered in this behalf by general or special order of the Commissioner of Customs may, during the course of any enquiry in connection with the smuggling of any goods, - (a) require any person to produce or deliver any document or thing relevant to the enquiry; (b) examine any person acquainted with the facts and circumstances of the case. Entry in absence of documents Provision of office accommodation at customs airport 17. ARRANGEMENT OF SECTIONS. 28. Penalty for excess or deficiency in rnethylator’s stock 1 April 2021, Section 58A of the Customs and Excise Act, No. Saving as to goods in transit Goods to which this Part applies – Any officer of customs empowered in this behalf by general or special order of the Commissioner of Customs may, during the course of any enquiry in connection with the smuggling of any goods, - (a) require any person to produce or deliver any document or thing relevant to the enquiry; 113. 185. 55. Please check the legislation timeline to ensure that you are viewing the correct legislation version. 43 Master of vessel to obey signals from preventive vessels and instructions by officer of customs, 44 Goods not specified in manifest to be deemed uncustomed, 45 Missing goods deemed to have been illegally landed, 46 Accommodation in vessel to be provided for proper officer of customs, 47 Power to lock up goods dutiable on import, 48 Prohibition of carriage of dutiable goods in local craft, 52 Dutiable goods to be deposited in free trade zone, 54 Power to open and examine goods or packages, 56 Protection of Government from liability, 57 Protection of officers of customs from liability, 59 Removal of dutiable goods from customs control, 60 Landing of dutiable goods for transhipment. PUBLIC LAW 107–296—NOV. 43. 4 Appointment of Director-General and other officers, 6 Officers of customs to be public servants, 9 Persons employed on customs duty to be deemed proper officers of customs. 17 Tax on motor vehicles using heavy fuel oil, etc. Ships jettisoning cargo PART I General Application to Her Majesty. Custom Act, 1962 . 18. NOTIFICATION OF OPENING OF FINANCIAL BIDS FOR 2018 CAPITAL PROJECTS. 86.Procedure on warehousing 2135 Public Law 107–296 107th Congress An Act To establish the Department of Homeland Security, and for other purposes. Warehouse keeper to provide facilities Meaning of “methylation”, etc. Article-107 Content When completing a Customs Form 6059B "Customs Declaration," for accompanying goods or and Form 3299 "Declaration For Free Entry of Unaccompanied Articles," the complete inventory of imported goods will be treated as the packing list and must be provided to Customs and Border Protection (CBP) upon request. Custom Act-Implementation of Notification No.107/2016-Customs (N.T.) Recovery of duties 175. Failure to produce goods transferred under section 32 or 33 Central Government Act. 132. Power to make regulations, PART IX – EXCISE LICENCES, ENTRIES, ETC.- GENERAL, 121. Established in the 18th century as a small fishing village, the city grew rapidly in the early 21st century into a cosmopolitan metropolis with a focus on tourism and hospitality. 136 Motor vehicle leaving Singapore without prescribed amount of motor fuel, 137 Penalty for assaulting or obstructing officers of customs, rescuing goods, resisting arrest and escaping from custody, 138 Penalty for offering or receiving bribes, 139 Penalty for offences not otherwise provided for, 141 Offences by bodies of persons and by agents and employees, 144 References in written laws and documents, —(1)  In this Act, unless the context otherwise requires —, Revised Editions of Subsidiary Legislation, such off-shore islands as the Minister may by notification in the. CUSTOMS 11 THE CUSTOMS ACT Cap. Institution of proceedings 195. This Act may be cited as the Customs Act. Authorization of appropriations for customs staffing. POWER TO EXAMINE PERSONS. Provisions as to detention, seizure and condemnation of goods, etc. 107, 1998 NATIONAL ENVIRONMENTAL MANAGEMENT ACT, 1998 (xxv) (xxvi) (xxvii) (xxviii) (xxix) (xxx) emitted from any activity, including the storage or treatment of waste or substances, construction and the provision of services, whether engaged in by Provisions as to persons disembarking from or going on board a ship or aircraft, etc. 186. 7. 180. Entry of surplus stores Effect of revocation, etc., of licence Form of Warrant of Distress, THIRD SCHEDULE 48. 47. 94. PART III – IMPORTATION, EXPORTATION AND CARRIAGE 116. Offences in connection with removal of spirits from the premises 129. PART X – DUTIES AND DRAWBACKS Information in relation to goods imported or exported 78 Drawback on imported tobacco manufactured in Singapore, 79 Drawback on imported goods on which duty has been paid, 88 Power of Director-General to obtain information and furnishing of information, 89 Information not to be published or disclosed, 91 Persons bound to give information or produce documents, 94 Proper officer of customs may take samples, 95 Addition or deduction of new or altered duties in the case of contract, 96 Declarations to give a full and true account. 10. Meaning of and method of ascertaining gravity of liquids, 115. 155. Importation and Exportation by Air PART VIII – OTHER GOODS SUBJECT TO EXCISE DUTY 20. Times at which goods may be warehoused Untrue, declarations, etc. VerDate 11-MAY-2000 22:55 Dec 10, 2002 Jkt 019139 PO 00296 Frm 00001 Fmt 6580 Sfmt 6582 E:\PUBLAW\PUBL296.107 APPS24 PsN: PUBL296 PUBLIC LAW 107–296—NOV. Part V – General Board to be subject to general control of Minister Technical amendments concerning the transmittal of certain information to the Customs Service. Tobacco (Manufacture) Provision of office accommodation at customs airport 103–182, 107 Stat. 193. Incidental provisions as to legal proceedings Penalty for failure of master, etc to bring to or stop when required 162. 139. 27 NOV~BER 1998 Act No. document or record kept on any magnetic, optical, chemical or other medium; film (including a microfilm and a microfiche), negative, disc, tape, sound-track or any other device in which one or more visual images, sounds or other data are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced therefrom. The United States Customs Modernization Act (Pub.L. Samples 164. 154. Power to summon persons to give evidence and produce documents.—1[Any gazetted officer of customs duly empowered by the Central Government in … Penalty for improper importation of goods, etc. Power to detain ships, etc. H.R. 25, 2002 116 STAT. Power to grant drawback in the case of any other goods or substitutes thereof, includes any process of production, assembly, purification, blending or conversion of materials, substances or components of such goods or substitutes into a finished product; “master” means any person (except a pilot or harbour master) having for the time being control or charge of a vessel; “motor fuel” means any fuel used in the propulsion of any conveyance; “motor spirit” includes gasoline, petrol or any inflammable hydrocarbon liquid fuel for spark ignited engines; “motor vehicle” means a mechanically-propelled vehicle primarily intended or adapted for use in the conveyance of goods or in the carriage of passengers (including any person driving the vehicle) on roads maintained at the public expense and includes any vehicle constructed to tow any other vehicle along such roads but does not include such vehicles as excavators, crawlers, bull-dozers, tractors and any similar vehicles which are not primarily intended for use on such roads; any Deputy Director-General of Customs or Assistant Director-General of Customs appointed under section 4(2); any senior officer of customs appointed under section 4(4); any officer of customs appointed under section 5(2); and. Hours of attendance Duty chargeable on warehoused goods This document is available for download in RTF, 165 KB. 67. 158. Changes that have been made appear in the content and are referenced with annotations. 95. 9. Relief from export duty of goods entered for transit or transhipment 25, 2002 116 STAT. 85. 210, Title I, II Contents 107pl210.doc Page 3 of 24 Sec. 169. 135 Penalty for possession of a still, etc. H. Rept. Importation and Exportation By Sea 174. All rights reserved. Sec. 102. 16. Place of offence PART IV – WAREHOUSES AND GOVERNMENT WAREHOUSES Power of Board to compound proceedings, etc. “owner” includes a hirer under a hire-purchase agreement; “per cent alcohol by mass” means the measure of alcoholic strength of a mixture of alcohol and some other substances shown by the ratio, expressed as a percentage, of the mass of alcohol present in the mixture to the total mass of the mixture; “per cent alcohol by volume” means the measure of alcoholic strength of a mixture of alcohol and water shown by the ratio, expressed as a percentage, of the volume of alcohol present in the mixture at a temperature of 20 degrees Celsius to the total volume of the mixture; “petroleum” includes the liquids commonly known by the names of rock oil, Rangoon oil, Burma oil, kerosene and kerosene substitutes, paraffin oil, petrol, gasoline, benzol, benzoline, benzine, naphtha and any other like inflammable liquid, whether a natural product or one that is made from petroleum, coal, schist, shale or any other bituminous substance, or from any products thereof; “preventive vessel” means any vessel employed for the prevention of smuggling or for any other purpose relating to this Act; “prohibited goods” means goods the import or export of which is prohibited, either conditionally or absolutely, by notification made under section 38; “proper officer of customs” means any officer of customs acting in the fulfilment of his duties under this Act, whether such duties are assigned to him specially or generally or expressly or by implication; “Red Channel” means any passage or area in a customs airport or customs station clearly indicated with a sign in the shape of a square marked in red with the words “Customs” and “Goods To Declare”; “registered user” means a person who has been registered with and authorised by the Director-General to gain access to and use the computer service referred to in section 86; “Registrar” means the Registrar of Vehicles or a Deputy Registrar of Vehicles or an Assistant Registrar of Vehicles appointed under the Road Traffic Act (Cap. (4)  In this Act, a reference to a document or record in writing or the making of a document or record in writing shall, unless the context otherwise requires, include any electronic notice, or the making, serving or submitting of such a notice under the provisions of this Act. Part I – Establishment and Appointment 107. 2057), also known as the Customs Modernization or “Mod” Act, became effective. Further provisions relating to entry in absence of documents of goods subject to ad valorem duty 106. Remission of duty on goods lost or destroyed, etc. Signification 5. THE SCORECARD OF TINCAN ISLAND PORT, IN 2019. Authorisation of agents 58. All rights reserved. The Customs Control Act 31 of 2014 aims: to provide for customs control of all vessels, aircraft, trains, vehicles, goods and persons entering or leaving the Republic; to facilitate the implementation of certain laws levying taxes on goods and of other legislation applicable to such goods and persons; and Unlawful assumption of character of officer Guilty knowledge or intent. (3)  In this Act, a reference to a document or record shall include, in addition to a document or record on paper, a reference to any, or part of any —. 19. Protection of officers, etc., in relation to seizure and detention of goods, etc. 178. 99. CEMA 6   CEMA 7   CEMA 8   CEMA 9. Recruitment. 341. 22. Offences in connection with claims for drawback 25, 2002 116 STAT. 171. 15. 107. 168. Preliminary Information Power to pay rewards Preservation of customs funds. 107. Retention of customs revenue functions by Secretary of the Treasury. Obstruction of officers, etc. “agent”, in relation to a vessel, includes a chinchew and a comprador; “aircraft” includes any kind of craft which may be used for the conveyance of passengers or goods by air; “authentication code” means any identification or identifying code, password or any other authentication method or procedure which has been assigned to a registered user of the computer service referred to in section 86 for the purposes of identifying and authenticating the access to and use of the computer service by the registered user; “bottle” includes any container for intoxicating liquors capable of being corked or sealed; “bottling”, in the case of intoxicating liquors, includes blending, compounding and varying any intoxicating liquor with intent that the blend, compound or varied intoxicating liquor so formed shall be sold for human consumption, but does not include any such blend, compound or varied intoxicating liquor prepared at the order of a purchaser, and for immediate consumption; “bottling warehouse” means a warehouse licensed by the Director-General for the bottling, blending, compounding or varying of intoxicating liquor under section 66(1) or 83(4); “captain of an aircraft” means every person having or taking command or charge of an aircraft; “complete month” means the period from the first day of a month to the last day of the month, both days inclusive; “compressed natural gas” or “CNG” means natural gas that has been compressed for use in motor vehicles; “customs airport” means any place which has been designated as a customs airport; “customs duty” means duty on goods imported into Singapore, excluding any excise duty; “customs territory” means Singapore and the territorial waters thereof but excluding any free trade zone; “database report” means any automatic log, journal or other report which is automatically generated by the computer service referred to in section 86 for the purposes of recording the details of a transaction relating to an electronic notice including the authentication code, date and time of receipt, storage location and any alteration or deletion relating to the notice; “deleterious substance” means any matter —. 75. Section 108 of the Customs Act, 1962 provides that the Customs officer is entitled to serve summons to collect the evidence to produce a document or other thing or to give evidence. 73. Control of movement of uncleared goods, etc. 2135 Public Law 107–296 107th Congress An Act To establish the Department of Homeland Security, and for other purposes. Forfeiture of goods improperly imported Proceedings under customs and excise laws to have priority over other proceedings 68. 39. Remission of excise duty on beer for export or loading as stores Relaxation, of duty on composite goods Exemption from customs duties of goods temporarily exported CUSTOMS AND EXCISE ACT 91 OF 1964 [ASSENTED TO 27 JULY 1964] [DATE OF COMMENCEMENT: 1 JANUARY 1965] (English text signed by the State President) as amended by Customs and Excise Amendment Act 95 of 1965 Customs and Excise Amendment Act 57 of 1966 Customs and Excise Amendment Act 96 of 1967 127. Penalties for improper exportation of goods, etc. 18. Chapter 107. 114. CURRENCY SEIZURE AT NNAMDI AZIKIWE INTERNATIONAL AIRPORT, ABUJA. Power to search premises GENERAL PROVISIONS AS TO ENTRY OF PREMISES, ETC. 17. L. 103-182, 107 Stat. Customs airports 16. Sec. Most of these agencies were located in the 107. 183. 2K. 90. 1313(j). Tactics lessons focus on the application (skills and knowledge) of. PART VI – BEER PART XI – GENERAL 108. Power to search vehicles and ships Provision of office accommodation at post office, PART IV – WAREHOUSES AND GOVERNMENT WAREHOUSES, 81. Power to exempt from duty or reduce duty. Custom Act, 1962 . Small Craft Regulations 11. 70. Remission of duty on spirits for methylation Power to make regulations relating to methylated spirits 97. 57. 2K. Provisions relating to forfeiture Valuation of imported goods for the purpose of ad valorem duties, 46. Disclosure Undertaking. There are changes that may be brought into force at a future date. 19 of 1971, 29 of 1971, 7 of 1974, S.6., 45 of 1975, 25 of 1978, 12 of 1985 Sch., 4 of 1991, 35 of 1997, 16 of 2000, 3 of 2001, 25 of 2003, 14 of 2004, 16 of 2009. ... Oman 107.1 FM. [33/2000] [26th September 1960] PART I. 56. Exempt goods and goods delivered free of duty, etc. Sec. ASYCUDA & Customs ICT. Savings Sec. Customs and Excise – (Warehousing of Goods) 14. 105. 107. [Click here to open Chapter 84], PART I – PRELIMINARY This Edition of the East African Community Customs Management Act, 2004 incorporates all amendments up to 8th December, 2008 and is printed under the authority of Section 12 of the Acts of e East African Community Act, ... 107. 13. 82. Customs ports Entry of warehoused goods Entry of goods leaving premises. Failure to pay duty on demand, 161. Power to regulate boarding etc. Wreck, etc., liable to duty Power to deal with Seizure, 1. Summary of H.R.3129 - 107th Congress (2001-2002): Customs Border Security Act of 2002 Duty on exported goods Payment of excise duty on manufactured tobacco, PART VIII – OTHER GOODS SUBJECT TO EXCISE DUTY, 118. 91 of 1964, as inserted by section 5 of the Tax Administration Laws Amendment Act, No. 122. 165. GENERAL PROVISIONS AS TO LEGAL PROCEEDINGS, 176. 179. PUBLIC LAW 107–296—NOV. Calculation of duties, drawbacks, etc. 143. 21. 110. PART V – SPIRITS See also, [S 270/71; 24/81; 23/93; 24/96; 29/98; 33/2000; 4/2001; 4/2003]. > --The exemptions or modifications under clause (i) shall not include an exemption from the requirement to register under section 415 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. Penalty in lieu of forfeiture of larger ships or of aircraft, where responsible officer implicated in offence 88. Drawback on goods damaged or destroyed after shipment 142. Removal of goods from entered premises without payment of excise duty. 107-296) consolidated most federal agencies operating along the U.S. borders within the newly formed DHS. PART VII – TOBACCO False scales, etc. PART II – ADMINISTRATION etc. 34. 60. The customs entry requirements were amended by Title VI of the North American Free Trade Agreement Implementation Act (Pub. Importation and Exportation by Land and Inland Waters To see this page as it is meant to appear, please enable your Javascript! The National Environmental Management Act 107 of 1998 intends: to provide for co-operative, environmental governance by establishing principles for decision-making on matters affecting the environment, institutions that will promote co-operative governance and procedures for co-ordinating environmental functions exercised by organs of stite; and Dubai (/ d uː ˈ b aɪ / doo-BY; Arabic: دبي ‎, romanized: Dubayy, Gulf Arabic pronunciation: ) is the most populous city in the United Arab Emirates (UAE) and the capital of the Emirate of Dubai. Pakistan’s first in-depth newspaper that presents balanced news reports, analysis and reviews regarding Customs, Federal Board of Revenue (FBR) and … Proof of certain documents, etc. Bond and security Second Schedules – Offences, 13. 83. 31. Act (Pub. 337. C & E Preventive Service Regulations 1508, 1509 and 1510, formally Title VI of the North American Free Trade Agreement Implementation Act, commonly known as the "Mod Act", amended the Tariff Act of 1930 and related laws.. Licensing of warehouses Customs Ports Order Temporary removal in special circumstance Repacking, etc. 80. Section 1 This Act is called the “Customs Act, B.E. Oman 107.1 FM Live Radio. Penalty for assembling to contravene provisions of the customs or excise laws, PART XII – FORFEITURE AND LEGAL PROCEEDINGS. Power to prevent flight of aircraft, 24. Penalty or unlawful manufacture of spirits, etc. 9. 188. 25, 2002 116 STAT. Establishment of the Customs and Excise Preventive Service 126. New or further entries of same premises Provision of facilities for excise control 1. Power to examine goods carried in a coasting ship, etc. 338. Proof of certain other matters Penalty for signalling to smugglers Possession of arms by members of the Customs and Excise Preventive Service, Etc. EXPLANATORY STATEMENT CEO Instrument of Approval No. 108. 111. 53. 136. Examination stations at customs airports 18. chapter 2—the tariff commission (§§ 91 – 107) chapter 3—the tariff and related provisions (§§ 121 – 580) chapter 4—tariff act of 1930 (§§ 1202 – 1683g) chapter 5—smuggling (§§ 1701 – 1711) chapter 6—trade fair program (§§ 1751 – 1756) chapter 7—trade expansion program (§§ 1801 – 1991) “tobacco” includes all tobacco other than growing tobacco, whether manufactured or not; “toddy” means the fermented juice of coconut or other palm; “tourist” means any person whose entry into Singapore is dependent upon the presentation of a passport or other travel document and whose stay in Singapore does not exceed 6 months, and includes persons in transit and such other class of persons as the Director-General may, by notification in the. Excise Tariff Act 1956. Transire Power to retain measurements, etc. Report 10 No. Penalty for fraudulent evasion of duty the Maritime Transportation Security Act of 2002 (Public Law 107– 295, 116 Stat. Power to require list of cargo exported law enforcement communications, critical thinking, risk management, sign cutting, interdictions, tactical awareness, active threat, tactical low light, 182. 3. Provisions relating to suretie. Penalties prescribed to be maximum penalties 66. Quota restriction, calculation of duty before a … Power to Examine Persons. Power to regulate unloading, removal, etc., of imported goods, 37. 189. 3129 (107th). Information and documents to be confidential 78. 14. Penalty for interfering with customs and excise ships, etc. Valuation (Export Duties) Regulations 87. Special provisions relating to export of certain goods Duty on imported goods Goods to be warehoused without payment of duty It is administered and regulated by the United States Environmental Protection Agency (EPA) and the appropriate environmental agencies of the respective states. This Act may be cited as the Customs Act. 2560 (2017)”. 98B Power to appoint agent, etc., for recovery of duty, 99 Securities for payment of duty and compliance with this Act, 100 Appeal from decision of Director-General, 102 Power of Magistrate, etc., to enter and search, 103 When search may be made without warrant, 103A Power to have access to, inspect and check operation of computer and other apparatus, 105 Senior officer of customs to exercise powers of search, 106 Officers of customs may stop and search conveyances, 108 Power to open packages and examine goods, 109 Search of persons arriving in Singapore, 110 Seizure of goods the subject of an offence, 111 Release of vehicle, vessel or aircraft under bond, 115A Presumptions of possession of dutiable, prohibited or uncustomed goods, 116 Proportional examination or testing of goods seized to be accepted by courts, 117 Proof as to registration or licensing of vehicles, vessels and aircraft, 120 Manner of seizure not to be inquired into on trial before court or on appeal to Supreme Court, 121 Protection of informers from discovery, 122 Goods liable to seizure liable to forfeiture, 123 Court to order disposal of goods seized, 124 Goods seized in respect of which there is no prosecution, deemed to be forfeited if not claimed within one month, 127 No costs or damages arising from seizure to be recoverable unless seizure without reasonable or probable cause, 128 Offences in relation to making and signing untrue or incorrect or incomplete declarations, certificates and documents, 128A Offences in relation to falsifying documents, 128B Offences in relation to failure to make declarations, 128C Offences in relation to failure to produce trade documents, 128D Offences in relation to fraudulent evasion.

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