173. Upon their arrival in, or departure from the Sudan, passengers shall bring all baggage accompanying them, on the vessels, or other means of conveyance for examination; provided that in case of an aircraft it shall not be necessary for passengers in transit through, or proceeding to any other customs aerodrome in the Sudan so to do, unless expressly so required by the proper customs officer.
174. (1) passengers shall declare, to the proper customs officer, the contents of their baggage and shall, to the best of their knowledge and belief, truly answer the questions addressed, to them, by the proper customs officer.
(2) Baggage accompanying any of the passengers of any vessel, or other means of conveyance and exempt from duty under paragraph (a) of section 54, may be imported, or exported without written declaration.
175. Immediately on arrival of the vessel, or aircraft, at any customs port, or aerodrome, the master, or pilot, as the case may be, shall hand over, to the proper customs officer, a list of all the types of stores and materials of supply, in the stores of the vessel, or aircraft, for the purpose of sealing up the same. Nevertheless, a reasonable quantity of stores necessary for the consumption of the crew and passengers of the vessel, or aircraft, while in the port, or aerodrome, for a period not exceeding 15 days, shall be allowed to remain not under seal. Where any of the same over and above the quantity so allowed is found not so sealed, or where there is found, on the vessel, or aircraft, in excess of the quantity set forth in such list, the excess shall, unless import duties have been paid thereon, be deemed to be smuggled goods. Where any of such seals is broken, or where any of the sealed stores has been withdrawn, without leave of the Chief Customs Officer, before the vessel, or aircraft has been cleared outwards, and received a permit to depart, all the stores contained in the store, the seal of which has been broken, or from which any stores have been withdrawn, shall be deemed smuggled goods.
176. Stores and materials of supply, on vessels or aircrafts, whether loaded in foreign ports, or in the Sudan, unless declared for import into the Sudan, or sold by virture of a permit issued under section 23, shall only be used by the passengers and crew, or for service of the vessel, or aircraft, and shall not be unloaded or landed, without the permit of the Chief Customs Officer.
177. Subject to the prescribed conditions and exceptions, the stores and materials of supply loaded on vessels and aircrafts, without payment of customs duties, or subject to refunding of customs duties, shall remain under seal of the Customs, whilst the vessel, or aircraft is in any customs port, place or aerodrome, or in the vessel upon passage thereby, from such port, place or aerodrome, to another port or other place, and before departure abroad.
178. (1) The Director, by an order to be published in the Gazette, may at any customs port, station or aerodrome mentioned in such order, restrict all, or part of clearance of goods business by a person, on behalf of another person, with respect to any imported goods, or intended to be exported, at any customs port, aerodrome, or station, to agents duly licensed thereby; provided that such restriction shall not include import for personal use, or personal effects.
(2) The licensing mentioned in sub-section (1) shall be subject to the prescribed conditions, and the Director may refuse, or revoke such licence, at any time, without giving reasons.
179. Any customs officer may require any employee, or agent to produce a written authorization, from his employee, or principal, on behalf of whom he acts, and the customs officer may refuse to recognize the employment, or agency, in case of non-production of such authorization.
180. (1) Every person who, for any of the purposes of this Act, acts as an agent of the owner of the goods, shall be deemed to be the owner of such goods, and shall accordingly be personally liable to pay all the customs duties due on such goods, and be bound to perform all such acts concerning such goods, as the owner of which may be bound, under this Act, to perform the same. Nevertheless, nothing in this Act shall relieve the principal from any liability.
(2) Discipline of agents, or whoever may deputize therefore, for the contraventions which occur from any of them, shall be assumed by a board of discipline, and the regulations shall specify the manner of constituting such board.
(3) Without prejudice to any penalty set out in any other law, every clearance agent, or whoever may deputize therefore, who is subject to the provisions of this Act, and misappropriates, without lawful cause, property, or tools belonging to the Customs, or any person, or citizen, or appropriates any property with respect to which an offence has been committed, in contravention of the provisions of this Act, shall be punished with imprisonment for a term, not exceeding one year and with fine not less than the value of such property, or tools, as he may have misappropriated.
181. Every person who authorizes an agent, to act on his behalf, with respect to any goods, and for any of the purposes of the Act, shall be liable for the acts and declarations of such agent, and accordingly may be prosecuted for any offence which the agent may have committed, with respect to such goods, as if he himself has committed the same.
182. Any person may be deemed, by the Customs, as owner of he goods, where his name is set out in the delivery order, issued by the master, pilot of any means of conveyance, or the agent of any of them, being the person to whom, or to whose order delivery of any goods, loaded in such means, is to be made, and delivery to, or removal by him, shall constitute proper and full defence, in any suit against the Director, or any customs officer, by ay person who alleges the presence of an interest thereto in such goods, or any title therein, whether he has, or has not notified the Customs of the same.
183. Subject to payment of the prescribed customs duties, and presentation of a receipt thereof, a certificate of import or export containing a list of the goods and a statement of the amount of the import, or export duties, as the case may be, where any of the same has been paid, shall be given to the clearer, whenever the owner of the goods requests the same.
184. The Director may exempt such persons, as he may deem the exemption thereof fit, from implementing the provisions of this Act, and any rules of regulations made there under, with respect to examination of goods, production of invoices, claims for drawback, and grand them any other facilities, for the convenient and rapid transaction of their business, with the Customs, as he may deem fit; provided that such person shall always write an undertaking, as to such from, as the Director may deem fit, in each case, and shall also pay, to the Director, an amount of money, as a deposit, or advance by such amount a security, as the Director may require, in each case.
Where it transpires, upon examination of the books of such person, or otherwise transpires that such person, or whoever deputizes therefore, has made declaration which are untrue or forged, about any goods, there shall be forfeited, for the benefit of the Customs, all, or part of the deposit, or all the security advanced thereby, or part there, as the Director may deem fit. In each case the Director may also withdraw, or suspend, at any time, and without prior notice, or giving any reasons, any exemption, or facilities as aforesaid, whether in general, or with respect to any particular transaction, or transaction, and require the implementation of the provisions of this Act, and all the rules and regulations made there under fully and thoroughly.
185. The Director may, subject to such conditions, as he may deem fit, in each case, permit the transit import, or export of any prohibited or restricted goods, the transit of which is not specifically prohibited.
186. (1) The Director, upon the approval of the Minister, may conclude the following agreements:-
(a) an agreement with corporate bodies and otherwise, with respect to imported or exported goods otherwise than for the purposes of trade, together with laying down special conditions which govern the import and export such goods, or transit goods, and exempt the same from duties;
(b) an agreement, with the customs authorities in any neighbouring countries, to facilitate, apply and implement the provisions of this Act, and the customs laws applied in such countries;
(2) The agreements already existing and in force, before the coming into force of this Act, shall be deemed as if concluded under this Act.
187. (1) The Director may make forms for the bonds, documents and papers necessary for the implementation of the provisions of this Act and order the se thereof, and may add to, or amend such forms.
(2) The Director may, upon the existence of difference, between the forms mentioned on sub-section (1), and the forms existing for the time being, permit the continuance of use of the existing forms, for such period, as he may deem fit.
188. (1) The Director may make regulations, wherein he provides for all the matters required by this Act, or the prescription thereof is approved thereby, and in general, to implement the provisions of this Act, to perform any business relating to the Customs. Without prejudice to the generality of the foregoing, he may make regulations, with respect to:-
(a) organizing the conditions, under which transit goods may pass through the Sudan;
(b) without prejudice to the provisions of any particular rules made by the Director under the provisions of section 163, controlling bonded warehouses and laying down rules and conditions with respect to lodging, custody and withdrawal of goods there from, and payment of duties and fees due thereon;
(c) laying down the conditions, under which the goods, subject to any agreement concluded between the Government of the Sudan, and any other country, are conveyed and brought;
(d) implementing the conditions relating to any matters treated by this Act, or by any treaty, or convention by which the Sudan is bound, or to which it accedes;
(e) laying down a system for the temporary admission of goods, without duties;
(f) organizing the exemption of coasting vessels and fishing vessels, from any of the provisions of this Act, and organizing the import, export and carriage of goods by such vessels;
(g) laying down the conditions, under which means of conveyance may ply across the customs boundaries, to carry goods;
(h) licensing the levy of rent and other charges pertaining to any service rendered by the Customs, or any work performed thereby, including the issue of licences, permits, certificates or forms and specifying the amount of any rent, duty or charges licensed as such, or licensed by this Act, and specifying rewards and otherwise;
(i) authorizing, form time to time, the amendment of the charges, or rates of charges and rewards specified under paragraph (h);
(j) the conditions and safeguards pertaining to the way and manner of movement of goods subject to customs duties and goods included in any particular description, or type, and also the movement of such goods and the routes thereof, from the port of destination, up to the place of release of the same;
(k) the restrictions and provisions pertaining to movement of imported goods, and the means and ways of conveyance, and routes of conveyance, from the port of destination, up to the place of release thereof, and levy of the due duties;
(l) the conditions and safeguards pertaining to the movement of goods intended to be exported, between the place which has been approved by the Director for conducting examination, and the port of export;
(m) providing for the making, by the Director, of internal regulations with respect to:-
(i) control of the entry, by the public and goods, into the customs enclosure, and exit there from;
(ii) preventing the congestion of goods, in any enclosure, or quays or other place inside the customs enclosure, organizing and control of placing goods on quays, or any other place inside the customs enclosure, and control of loading and discharging operations and transhipment, and transit goods, when waterborne, between the vessel and quay, and vice-versa;
(iii) making rules to be followed by every holder of any permit issued under the provisions of section 33;
(iv) with respect to any other matter he may be empowered to make internal regulations concerning the same, under the provisions of any regulations made under this section.
(2) The Minister may make regulations to organize the terms of service of the customs officers and guards.
189. Where, under the regulations, for the time being in force, the amount of the charges for any of the business of control and otherwise of services rendered by the Customs has not been provided for, the Chief Customs Officer may charge a reasonable amount for the same.