Article 16.

The duty-payer shall declare imported good to Customs within fifteen days following the arrival date of the transportation means carrying such goods.
Exporters shall declare exported goods to Customs within the prescribed period, before the clearance or departure of the transportation means carrying such goods. Regulations governing the declaration, examination and release of exported goods shall be prescribed by the Ministry of Finance.
Goods referred to in the preceding two paragraphs may be proceeded with pre-entry declaration prior to importation or exportation. Regulations governing the pre-entry declaration of goods shall be prescribed by the Ministry of Finance.

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