Date 01/14/2014

Declaration of Imported Items.

Declaration of Imported Items. Except as otherwise provided, the consignee of imported
items  shall  make  entry  therefore,  either  in  person  or  by  an  agent  authorized  by  the
importer at the Office of the Director or such other place as may be designated by the
Director  within  48  hours,  exclusive  of  weekends  and  holidays,  after  the  entry  of  the
importing carrier. (40 PNCA §1303) All importers must declare imported items subject to
assessment and taxation.