Section 16: Delivery of documents with entry

16. Delivery of documents with entry (1) With the entry of any goods, there shall be delivered, subject to section 16B, to the Director-General the original invoices, bills of lading, airway bills, seaway bills or other documents of title acceptable to the DirectorGeneral, bills of parcels, price lists, policies of insurance, letters and other documents showing the value of the goods at the place at which they were purchased together with the freight, insurance and other charges on the goods. (2) (a) Where a document is required to be delivered under subsection (1), it shall not be submitted with the entry of the goods but shall, subject to paragraph (b), be kept by the person in accordance with section 43A. (b) Where, in respect of the entry of any goods, a document specified in the Third Schedule is required, it shall, unless otherwise authorised by the Director-General, be scanned and sent to him. (c) The Director-General shall save the scanned document in the Customs Management System operated by the Customs Department of the Authority. (3) Every invoice and certification shall contain such particulars as may be prescribed, and the Director-General may refuse to accept any invoice or certification which does not comply with the prescribed requirements. [S. 16 amended by s. 5 (a) of Act 20 of 2002 w.e.f. 10 August 2002; repealed and replaced by s. 8 (c) of Act 15 of 2006 w.e.f. 7 August 2006; amended by s. 4 (b) of Act 37 of 2011 w.e.f. 15 December 2011; s. 11 (d) of Act 18 of 2016 w.e.f. 7 September 2016.]