An outward report must be delivered to the Customs under section 34(a) of the Act,—
(a) in the case of a ship or boat, not less than 4 hours before the intended time of departure of the craft to which it relates; and
(b) in the case of an aircraft, not less than 30 minutes before the intended time of departure of the craft to which it relates.
Regulation 17A: inserted, on 1 December 2004, by regulation 5 of the Customs and Excise Amendment Regulations (No 3) 2004 (SR 2004/379).