Custom and Excise Duties Act (CAP. 48).

This Act lays down provisions on the customs duties to be levied; collection and enforcement of revenue replacement duty; and exemptions and goods applicable to Customs Tariff (CARICOM). According to Section 36, in case of emergencies arising from natural disasters under the Disaster Preparedness and Response Act, the Comptroller may permit goods to be imported free of duty where the National Coordinator certifies that the goods are required urgently for dealing with the threat or emergency. Fifth Schedule of the Act lists goods not exempted from duties or entry tax, including but not limited to: flour of wheat, tobacco, fruits and fertilizers.