Customs (Amendment) (No. 2) Act No. 33 of 2019.

This Act amends the definition of goods in the Principal Act, as “includes any tangible and personal property such as livestock, stores, baggage, documents in physical and electronic form, currency, mail, bearer negotiable instruments, packets imported by post, prohibited or restricted goods, aircraft and vessels.” This Act inserts Section 4A regarding the confidentiality of all documents and information relating to the valuation or assessment of customs duties in respect of imported goods or to the mitigation of a penalty; Section 209A regarding the retention of documents and goods obtained during a search; and Section 209B regarding detention of goods.