Section 18

The bill of lading covering goods due to arrive from abroad is normally sent to the Accounting Officer concerned well in advance of the expected date of arrival of the carrying ship or aircraft. The Accounting Officer shall ascertain the exact date of the arrival (by reference to the local agents of the carriers or to the Comptroller of Customs) and shall arrange clearance of the goods through Customs without delay. The officer taking delivery of the goods at the Customs shed shall satisfy himself that all the packages enumerated in the bill of lading have been received and if any package has not been received or any package received appears so damaged as to make him believe that its contents have suffered in transit, he shall report the fact at once to the Comptroller of Customs, who in consultation with the shipping agent, shall examine the contents before removal from the Customs shed and furnish a report to the Accounting Officer.