Customs Act (No. 34 of 2021).

This Act lays down provisions as regards the duties and responsibilities of the Comptroller and customs officers; Customs Automated Control System; risk management system; Customs controlled areas; pre-arrival processing; arrival reporting; imported goods subject to customs control; warehousing and examination of goods; conditions for clearance; calculation of customs value of imported goods; origin of goods and customs tariff classification; imposition of and exemption from customs duties on imported goods; relief from duty on temporary importations; requirements for the status of authorized economic operator or trusted trader; customs brokers and agents; issue and scope of advance rulings; export processing; post-clearance compliance and controls; prohibited or restricted goods to be imported or exported; establishment of duty free zones; specific powers and obligations of customs officers; administrative penalties; offences and penalties; forfeiture, detention, seizure and sale of goods; establishment of Customs Appeal Tribunal; and court proceedings. This Act does not apply to fishermen plying their trade.