OBS_VALUE: Every person responsible for the carriage of a cargo on a craft must give to the Customs, before the prescribed deadline, a report on the cargo. A regular declaration can be submitted in advance or must be submitted within 20 days of the arrival of the goods.The new Customs and Excise Act 2018 has entered into effect from 1 October 2018. An important new measure  is the ‘’provisional values scheme’’, which allows importers, who are unable to establish the customs value of goods at the time of importation, to declare a provisional value. The final value of the goods can be declared later once all required information has been obtained.