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Customs and Excise Act 2018

Final and miscellaneous provisions - Miscellaneous provisions - Declarations

428: Declarations under Act

You could also call this:

"Telling the truth when importing or exporting: how to make a declaration"

Illustration for Customs and Excise Act 2018

When you need to make a declaration under the Customs and Excise Act 2018, you must do it in a specific way. You will need to use a form that is specified by the chief executive's notice under section 48(1) or 49(1), or a form prescribed by the chief executive's rules, or a form prescribed by regulations.

If the form says you need to make the declaration in front of someone, you can make it in front of a Customs officer, a person authorised under the Oaths and Declarations Act 1957, or another person specified in the notice or rules or regulations.

You should follow the instructions for making the declaration carefully, as the rules can be different depending on the situation and the type of declaration you are making.

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Part 6Final and miscellaneous provisions
Miscellaneous provisions: Declarations

428Declarations under Act

  1. Every declaration that is required to be made, or is authorised, under this Act must be made as follows:

  2. in the form specified by the chief executive’s notice under section 48(1) or 49(1), if the declaration is required to be made, or is authorised, under that notice (see section 50(1)(b)):
    1. in the form prescribed by the chief executive’s rules, if the declaration is required to be made, or is authorised, under those rules:
      1. in the form prescribed by regulations in any other case.

        1. If a form referred to in subsection (1)(a) to (c) requires the declaration to be made before any person, the declaration may be made before—

        2. a Customs officer; or
          1. a person authorised under the Oaths and Declarations Act 1957 to take declarations; or
            1. any other person specified in the notice or prescribed by the chief executive’s rules or by regulations (as the case may be).

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