Customs Management Regulations (S.I. No. 62 of 2013).

These Regulations lay down rules regarding Customs services; fees; reporting requirements; entry, examination and delivery; warehousing; coasting trade; export certificates for re-imported goods; goods imported for a temporary use or purpose; duties of imported goods containing goods which are classifiable under several tariff headings; forfeitures, seizures and compounding of offence; procedures to be followed by authorized couriers, such as for imported or exported food items; certification of economic operator; application procedures for a movement certificate; appeals against customs rulings and decisions; establishment, duties and functions of the Customs Appeal Commission; and processing fees.