Commentary

V17.122 Presentation of the goods to customs

Part V17 Customs duties

V17.122 Presentation of the goods to customs

V17.122 Presentation of the goods to customs

'Presentation of goods to customs' consists in the notification to Customs of the arrival of goods at the customs office or at any other place designated or approved by the Customs1. Notification must be made within three hours of the arrival of the ship or aircraft carrying the relevant goods at the wharf or airport at which the goods are to be unloaded, at the customs office for the wharf or airport. If notification is impossible because the office is closed during the relevant period, the period for notification ends one hour following

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