159. (1) Where goods are exported, from one customs port in the Sudan to another customs port in the Sudan, the export duties which would have been payable thereon, where they are exported, to a foreign destination, shall be collected thereon, at the customs port, from which they are exported, as a deposit, conditional upon the production of the certificate of arrival provided for in sub-section (2), and the Chief Customs Officer shall issue, to the owner of the goods, and export advice not containing the particulars set out in section 158; provided that the Chief Customs Officer may accept, in lieu of the said deposit, and undertaking accompanied with such security, as he may deem fit, to pay the required duties, in case the said certificate of arrival is not produced.
(2) Upon presentation, within the period of 60 days, of the date of issue of the export advice note, at the Sudanese customs port from which such note has been issued, of the certificate of arrival of the goods, or any part thereof, to the customs of the port of destination, the exporter shall be entitled to repayment of the import duty collected, as a deposit on the goods, or the said part thereof mentioned in the certificate of arrival, or to discharge his undertaking and be released of his security, or of any part thereof relating to the goods mentioned in such certificate.
(3) Subject to the provisions of section 13 of the Exporters and Importers (Registration) Act, 1985, the regulations shall specify the bases and safeguards organizing coasting trade, and specify the goods exempted, the amount of duties, the type of currency or currencies, in which the duties are to be paid.
160. No master of a coasting vessel shall, without the permission of the Chief Customs Officer, allow any goods to be taken into, or put out of his vessel, from any vessel at sea, nor shall he allow his vessel to deviate from her voyage, unless forced so to do by inevitable circumstances, or such circumstances, as may be explained, and be convincing to, the Chief Customs Officer, as soon as possible.
161. The master, or owner of any coasting vessel shall deliver, where required so to do, particulars, on the form prepared therefore, about the same.
162. All packages carried coastwise shall be sealed, where the Chief Customs Officer requires the same, at the port of shipment.