97. Save as otherwise provided in this Act, all goods imported into the Sudan, shall pass through the customs enclosure, unless exempted from the same by a written permission from the Chief Customs Officer, or under the provisions of any exemption, or agreement under the provisions of section 184, or 186(1)(a). Such goods shall not be withdrawn from the customs enclosure, unless an order of customs release has been issued therefore by the proper customs officer.
98. No person shall, without permission from the Chief Customs Officer, board any means of conveyance, from abroad, in any customs station, port or aerodrome. Nevertheless, in case of a vessel, the port authority (if any) and the port pilot may board such vessel, before the permission of the proper customs officer, and in case of other means of conveyance, the physician and any person duly authorized to perform his duties may board the same, before the said permission being granted.
99. The master, or the responsible officer of the vessel and the pilot of an aircraft, or the person in charge of any means of conveyance coming from abroad to any customs port, aerodrome or station shall:-
(a) answer the questions addressed to him with respect to the means of conveyance, the cargo, crew, passengers and stores thereof;
(b) produce such documents pertaining to the means of conveyance, the cargo and stores, as may be required by the proper customs officer;
(c) appoint an agent for the said means of conveyance where the proper customs officer requires the same from him.
100. No goods shall be unloaded, from any means of conveyance, save upon permission from the Chief Customs Officer, and the unloading shall not be made, save in the presence of the proper customs officer, unless expressly provided otherwise in the permission issued for unloading.
101. The goods set forth in the manifest, or with respect to which a declaration has been made shall be unloaded in the place, or places indicated by the proper customs officer.
102. Save with the permission of the Chief Customs Officer, no means of conveyance with goods from abroad thereon shall, after arrival at the proper place of mooring, or unloading, be removed there from until after the unloading of the cargo intended to be discharged, in the customs port, aerodrome or station, as the case may be, has been completed.
103. (1) The Chief Customs Officer may, in his discretion and choice, issue a permission for the direct delivery of goods from the means of conveyance, to the person entitled thereto, upon the written application of the consignee, or his agent; on condition that there shall sign with him the master, or agent of the vessel, in case of a vessel, or the pilot, or agent of the aircraft, in case of an aircraft, or the person in charge of any other means of conveyance, or his agent, and there shall be required also, in Port Sudan, the approval of the Port Authority shall be obtained therefore, which may refuse to grant the approval thereof, without giving any reasons.
(2) The Chief Customs Officer (where the deems the same fit subject to the approval of the port Authority in Port Sudan) may order the direct delivery of any particular goods, and the person entitled to such goods shall, within a reasonable time, thereupon receive and remove the same.
104. (1) The Chief Customs Officer, at any time and for a reasonable cause, may stop unloading goods, from any means of conveyance, loading or transhipment of the same thereto.
(2) The Chief Customs Officer shall, where requested so to do by the master, pilot, owner or any interested person, present thereto a written statement of the reason of stopping unloading, loading or transfer.
105. Where the goods discharged, from any means of conveyance, is in apparently bad, or damaged condition, or deficient in quantity, the same may be place apart, for examining and weighing thereof, in the presence of the master, pilot or person in charge of the means of conveyance, or the agent thereof. A note of the same shall be made, on the manifest – if any – and the master, pilot or person in charge of the means of conveyance, or his agent may be required to sign a certificate of xuch damage.
106. The Chief Customs Officer may permit the person in charge, or the owner of the means of conveyance to correct the obvious errors in the manifest, or other document produced, to the Customs, or to supply any omission, which in the opinion of the Chief Customs Officer results from accident or inadvertence, by furnishing and amended or supplementary manifest, or document, and the Chief Customs Officer may levy thereon such fee, as may be prescribed. Save as herein provided, no manifest, or document on imported goods shall be amended.
107. (1) Where the quantity of goods, or the number of the packages discharged from any means of conveyance is less than, or in excess of the quantity, or number shown on the manifest, the master, pilot or any person in charge, as the case may be, or his representative, if so required by the Chief Customs Officer, shall explain such discrepancy in writing.
(2) Where the goods, or packages mentioned in sub-section (1) have not been shipped, or not discharged, or if discharged in another place than the original destination thereof, the Chief Customs Officer may require the master, piolot or other person in charge of the means of conveyance, or his representative to produce the proper documents which prove such fact, or facts.
108. Save upon written consent of the Chief Customs Officer, no goods other than passengers’ luggage and the goods urgently required to be unloaded, save during the days and hours prescribed for work.
109. The master of every vessel not in the service of Customs or in the service of the Port Authority at Port Sudan, or engaged under authority in the implementation of the provisions of this Act, or any other law, upon entering the territorial waters of the Sudan, by sea, or upon entering the Sudan, by inland waterway shall act as follows, he shall
(a) not save upon permission by the Chief Customs Officer, or by reason of stress of the weather, or circumstances, allow his vessel to enter any place, touch or communicate with the shore, save at a customs port;
(b) bring his vessel to be for boarding an being approached by, hailed or signalled, from any vessel, or aircraft in the service of the Customs, or acting under authority.
110. The master of every vessel bound to, or calling at any customs port, shall bring his vessel to, for boarding at the boarding station appointed therefore.
111. The master of every vessel bringing to for boarding shall provide all reasonable facilities to the proper customs officer, and shall answer such questions as may be necessary to enable such officer to complete the particulars set out in the customs report book, and sign the declaration contained in the book, as to the accuracy of such particulars, and as to whether he has, or has not discharged any of the cargo thereof, since leaving the port of call and type of such goods.
112. The master of the vessel shall after his vessel has been brought to the boarding station, and boarded by the proper customs officer, direct the same, as quickly as possible, to the proper place of mooring, or unloading, without touching at any other place.
113. (1) The master, or the officer in charge of the vessel delegated by the master, or the owner of the vessel, shall deposit with the proper customs officer, within twenty four hours, of the arrival of the vessel at any port, or place where there is a customs station, that part of the vessel’s manifest which related to the goods intended to the discharged, or transhipped, at such port, or place, and if required by the proper customs officer, deposit with him also two attested copies of the said part of the manifest on the prescribed from; provided that the proper customs officer may permit such deposit to be made by an agent appointed by the master, or owner of the vessel.
(2) Production of the vessel’s manifest may be required whatever may be the vessel’s cause for coming to the port, or place, and whatever the duration of stay there may be.
114. A manifest for import by sea, or inland waterway shall contain the following particulars and an affirmation, by the master, or agent, of the truth thereof:-
(a) the vessel’s name and nationality;
(b) the name of the original port of departure, and of all ports of call entered during the voyage;
(c) the type of goods of which the cargo is composed;
(d) the number, type and marks of the packages, or the quantity, or weight of the goods, if in bulk;
(e) the port at which the goods are loaded and the original port of shipment shown on the bill of lading;
(f) the names of consignees of the goods;
(g) in the case of goods for transhipment, the ultimate port of destination shown on the through bill of lading.
115. (1) Section 98 to 100 inclusive and 102, 108 to 114 inclusive and 175 shall not apply to vessels in the actual service and forming part of the defence force of the government of any foreign state, not having on board any goods for unloading in the Sudan.
(2) The persons in command of means of conveyance holding a commission from any foreign state having on board goods laden abroad other than vessels, or aircrafts stores shall, when called upon by the Chief Customs Officer so to do:-
(a) deliver written particulars of the quantity of such goods, the marks and numbers thereof and the names of the shippers and consignees, together with a declaration of the truth of such particulars;
(b) answer such questions, as may be addressed thereto, about such goods.
116. Where a vessel is lost, or wrecked upon the coast, or any of the goods thereof has been jettisoned in the territorial waters, or any inland waterway in the Sudan prior to the arrival thereby, at a customs port, the master, or owner thereof shall, without delay, make a report of vessel or cargo, by delivering, to the Chief Customs Officer, a manifest, as far as possible for him so to do, at the customs port nearest to the place where the vessel has been lost, or wrecked, or the goods been jettisoned.
117. Goods, immediately on being landed from any vessel, shall be deposited into custody of customs, and after completion of landing all goods consigned to a particular port, or place, in such vessel, a receipt shall be given to the master, or his agent by the proper customs officer for all the goods landed from such vessel, other than goods delivered direct under the provisions of section 103 hereof.
118. (1) Goods imported by land shall be brought, without delay, to the customs station, which is nearest to the place of import by the defined route for land carriage from the frontier. Where there is no defined route, then by the usual route without deviation there from.
(2) The persons in charge of any means of conveyance, upon importing goods without passing through a customs station, on the frontier shall carry with him a manifest showing the type and quantity of such goods, and produce the same together with a copy signed thereby, to the proper customs officer, at the nearest customs station, for retention by the Customs.
119. Save in case of emergency, no aircraft intending to enter the Sudan shall land, for the first time, save at a customs aerodrome.
120. Where any aircraft enters the Sudan and land on any place other than the customs aerodrome, the pilot thereof shall forthwith report the Commissioner, or customs officer, and shall, on demand, produce to him to journey log-book, or any other document that may be required by the Director, and if there are goods on board, the manifest belonging to the aircraft, and shall not be allowed to unload any of such goods, without the approval and in the presence of the Commissioner, or the said officer, and no passenger shall be allowed to leave the immediate vicinity, without the approval of the Commissioner or such officer.
121. Where any aircraft is lost, or wrecked upon the coast, or in the territory of Sudan, or where any of the cargo thereof are jettisoned in the territorial waters, or any state of the Sudan, prior to the arrival, by the aircraft, at the customs aerodrome, the pilot, or owner thereof shall forthwith the without unjustifiable delay report the aircraft and the cargo, by delivering, as far as possible for him to do, the manifest, to the Chief Customs Officer, at the customs aerodrome, nearest to the place where the aircraft is lost, or wrecked, or the goods jettisoned.
122. No person shall break, or alter any seal placed upon any part of any aircraft, upon entering the Sudan, or upon any goods therein by the customs officer, at the aerodrome from which such aircraft has departed from the Sudan.
123. The pilot of an aircraft arriving at a customs aerodrome form abroad, shall on arrival take the same to the boarding station; provided that the pilot of the aircraft shall not be deemed to have contravened the provisions of this section, if the proves that circumstances over which he has no control prevented him his taking the aircraft to the boarding station, and that he has reported his arrival to the proper customs officer and has executed the directions of such officer, with respect to all the goods carried by the aircraft.
124. The pilot, or the agent thereof shall, within twenty four hours, of the arrival, by the aircraft, from abroad, at the customs aerodrome, do the following:-
(a) make a report, to the proper customs officer, on the prescribed form;
(b) truthfully furnish the several particulars required under such from;
(c) deliver to the said officer, with the report the journey log-book, or any other document required by the Director, the manifest and declaration of the goods on board the aircraft thereof signed by the customs officer at the aerodrome, from which the aircraft departed in the Sudan;
(d) land all the goods in the aircraft, for conducting examination thereon wherever so required.
125. No person shall remove, from the aircraft, any goods imported therein, save after presenting the report required under section 124, and after obtaining the permission of the proper customs officer, and all the goods then removed shall be taken the customs enclosure.
126. The pilot of an aircraft which carries goods which have been exempted from passing through the customs enclosure shall follow the following:
(a) save upon permission of the Director, he shall not land in the Sudan, save at a customs aerodrome, except in the case of emergency, and in such case he shall comply with the provisions of sections 120 and 121;
(b) he shall, on arrival at any customs aerodrome in the Sudan, comply with the provisions of sections 123, 124 and 125.
127. Goods imported, into any customs aerodrome, in any aircraft, and not declared and cleared within reasonable time may be removed at the risk and expense of the owner thereof, to any such secure place, as may be specified by the Chief Customs Officer.
128. Upon goods being imported through the post, the Director may, as to his discretion, accept in lieu of the declaration required under the provision of this Act, the declaration, or label affixed to, or accompanying the package under the Postal Regulations, and the amount of the contents value and other particulars and the amount of the contents value and other particulars entered on such declaration, or label and signed by the sender may, subject to any verification carried by the customs, be accepted for the purposes of assessing the duty due for payment.
129. The Director may, subject to such terms and conditions as he may deem fit, by agreement with the Manager of the Post and Telegraph Public Corporation, waive compliance with such formal matters imposed under this Act, with respect to the import of goods, as he may deem fit.
130. (1) Where, before the receipt of goods imported through the post, the consignee thereof complains that the duty has not been correctly assessed, the goods shall, if the consignee so request, be returned to the Chief Customs Officer, at the place where the duty has been assessed, and shall be examined at such place, and the duty be re-assessed, in accordance with the results revealed by such examination; provided that where the duty has been assessed correctly, upon the declaration of the consignor on the description, quantity and value of the goods, the duty assessed on this basis shall be deemed the duty due for payment on such goods.
(2) No claim for re-assessment, or repayment of duty on the goods imported by post, after withdrawal from the Post Office, shall be make; provided that the Director may, in his absolute discretion and choice, accept such claim.