Customs Act, 2018.

The text outlines a framework for customs operations, covering various aspects of import, export, and transit procedures. It establishes general provisions for representation and transparency, such as rights of representation, information access, and decision-making processes. It details procedures for advance binding rulings, record-keeping requirements, restrictions and prohibitions (including intellectual property protection), and customs control areas. It also elaborates on the processes for the arrival and departure of goods and means of transport by land, air, rail, and other modes, as well as obligations related to declarations and clearance. Customs clearance operations are specified, including declaration formats, examination, verification, assessment, and release of goods. Specific customs procedures are provided for home use, export, re-importation, warehousing, transit, temporary admission, processing (both inward and outward), and drawback. Further, it covers detailed provisions on tariffs, origin of goods, valuation, and guarantees. The final sections deal with customs debt, payment and recovery mechanisms, refunds or remissions, seizure and forfeiture, voluntary disclosures, and appeals, concluding with general and miscellaneous provisions including time limits for legal actions and publication of offenders.