DISCHARGE OF CARGO AND ENTRY INWARDS OF GOODS
Imported goods not to be unloaded unless entered in the import manifest
75. (1) No imported goods required to be shown in the import manifest shall, except with the permission of the appropriate officer, be unloaded from any conveyance at any customs-station unless they are specified in the import manifest or amended or supplementary import manifest for being unloaded at that customs-station.
(2) Nothing in this section shall apply to the unloading of the baggage accompanying a passenger or a member or a crew or mail bags.
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Ministry of Law, Justice and Parliamentary Affairs