Customs Act (Cap. 66).

This Act lays down provisions on the administration and customs tariff; appointment of ports and boarding stations; approval of warehouses and customs areas; exemptions from import duties of customs; export duties of customs; importation and exportation; report prior to arrival; entry and unloading of imported goods; exportation and loading of goods; prohibited or restricted goods to be imported or exported; payment of duties on imported and exported goods and penalties for evasion of duties; stowage of goods in warehouse or customs area; prevention of smuggling; detention of persons, forfeiture and legal proceedings; powers of Comptroller; offences and penalties; and documentation.