Sections 29 and 63 of the Customs Act. - Fiji Revenue & Customs ...

Customs Act:
Published for convenience only
CUSTOMS—11 OF 1986
may allow under the provisions of that subsection, provided that the maximum payment under this
subsection is $100.
Provisions relating to export of certain goods
67.—(1) Before—
(a) warehoused goods;
(b) goods on which drawback may be claimed;
(c) dutiable goods intended for transhipment; or
(d) restricted goods,
may be entered for exportation, transhipment, or for use as stores for aircraft or ships, the proper
officer may require the owner of the goods to give security, in such amount and subject to such
conditions as he may think fit to impose, that the goods shall be duly put on board the aircraft or
ship for which they are entered and either duly exported and discharged at the place for which
they are so entered, or used as stores, as the case may be, within such time as the proper officer
may specify.
(2) All goods in respect of which security is required under this section, in this Part referred to
as “bonded goods”, shall, after being put on board, be duly exported and discharged at the place for
which they are entered, or used as stores for aircraft or ships, as the case may be.
(3) The proper officer may require the owner of any bonded goods which have been put on
board an aircraft or ship for exportation to any place to produce, within such time as the proper officer
may consider reasonable, a certificate from the customs authorities at the port of discharge of the due
discharge thereat of the goods according to the export entry; and if the owner fails to produce such
certificate, or if such certificate does not show that the goods have been discharged thereat according
to the export entry, and the owner fails to account for any of the goods to the satisfaction of the proper
officer, then the proper officer may refuse to allow the owner to enter for export and to export any
other goods in respect of which security may be required under this section.
(4) Where bonded goods, which have been entered outwards have not been shipped
according to the entry—
(a) the person who entered the goods or the exporter thereof shall so notify the proper officer
within 24 hours of the departure of the aircraft or ship or such other time as the proper
officer may allow; and
(b) the person who entered the goods or the exporter thereof shall forthwith re-warehouse the
goods or again enter the goods for exportation, or for use as stores for aircraft or ships.
(5) Any person who enters or exports, bonded goods which are brought to be put on board an
aircraft or ship and which, on examination by a proper officer, are found—
(a) not to agree with the particulars of the entry thereof; or
(b) being goods entered under drawback, not to be goods entitled to drawback,
is guilty of an offence and the goods in respect of which the offence is committed are liable to
forfeiture.
(6) A person who contravenes any condition imposed on him under this section in respect of
any bonded goods is guilty of an offence and is liable to a fine not exceeding $2,000, and any goods
in respect of which such offence is committed are liable to forfeiture.
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♦ Effective 1 January 2004
Shortshipment of nonbonded goods
68.—(1) Where goods, other than bonded goods, are entered for exportation and are not
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