Border Cash Report
Disclosure of currencies and Bearer Negotiable Instruments may be required by Customs at time of departure.
Any person making a disclosure may be questioned by an officer on the particulars of the disclosure and in the course of any questioning, the officer may inspect the person’s travel documents, passport, laissez-passer, tickets and accompanying luggage. The officer may also under reasonable cause, detain and search the person in accordance with Section 132 of the Customs Act 1988.
Any person who, when so required, refuses to make a disclosure, or makes a disclosure which is false or misleading in any material particular, or refuses to answer questions without any reasonable excuse, shall commit an offence and shall, on conviction, be liable to a fine not exceeding 500,000 rupees and to imprisonment for a term not exceeding 3 years.
The legislation does not prohibit the importation or exportation of cash sums, it simply requires that these sums are reported/declared.