Prakas No.1447 of 2007 on Customs Declaration Provisions and Procedures

The Prakas provides, among others, (i) that all exported or imported goods must be subject to a customs declaration; (ii) that the customs declaration must be submitted at authorized customs offices and in certain cases prior to the arrival of goods; (iii) the conditions and the procedure to made a customs declaration; and (v) the power of customs officers after registration of the customs declaration.