Green line and Green line Notice

(1) In this Regulation“Green line” means a line to which a green line notice refers, and includes a reasonable area on either side of the line; “Green line notice” means a notice printed in large legible characters displayed at a place of entry by order of the Comptroller, notifying persons arriving at that place of entry whoCustoms Regulation 45 (a) have no goods or have only goods which are not liable to customs duties and general sales tax, as the case may be; (b) have no prohibited or restricted goods; or CAP. 48. (c) have no goods liable to customs duties and/or general sales tax in excess of the duty exemption allowance approved under item 3 (a) (5) of the “List of Conditional Duty Exemptions” in the First Schedule to the Customs and Excise Duties Act that they may proceed along the green line and leave the Customs area unless requested to stop for the purpose of being searched by a Customs Officer on duty at the green line or any other part of the Customs area at that place of entry. (2) The Comptroller may cause to be placed a green line notice at a place of entry to facilitate the processing of arriving passengers. (3) A person arriving at a place of entry who– (a) takes up a position in a green line for the purpose of leaving the Customs area; and (b) carries with him, whether or not contained in his baggage– (i) goods which are liable to customs duties and/or general sales tax in excess of the duty exemption allowance approved under item 3 (a) (5) of the “List of Conditional Duty Exemptions” in the First Schedule to the Customs and Excise Duties Act; or CAP. 48. First Schedule. 46 Customs Regulation (ii) prohibited or restricted goods, shall be guilty of an offence and may be prosecuted for fraudulent evasion of Customs Duties (or kindred offences) under section 112 of the Customs Regulation Act, or otherwise. (4) In any prosecution for an offence under subregulation (3) above, it shall be a defence for an accused person to prove that he did not know and could not reasonably have been expected to know that he was committing such offence.