Customs Act No. 69 of 1952 (Cap. 82:01).

This Act lays down provisions on the powers and functions of the officers and comptroller; duties, prohibitions, drawbacks and refunds of duty; environmental tax on non-returnable imported beverage container of plastic, glass and metal; preferential and general tariffs; import and export procedures; establishment of a Customs Tariff Tribunal; unloading, entry, removal and delivery of goods; and penalties. This Act sets out the list of commodities subject to conditional duty exemptions in the Schedule 1, such as meat of swine and bovine animals; edible meat offal; fish products; crustaceans, molluscs and other aquatic invertebrates; edible mixtures or preparations of animal or vegetable fats; vegetables, fruits, nuts and other edible parts of plants prepared or preserved by vinegar or acetic acid. Moreover, Second Schedule sets out the prohibited imports, including food unfit for human consumption and infected animals, Third Schedule sets out the prohibited exports, and Fourth Schedule lays down the terms and conditions of the Common Market origin for trade between the States of Caribbean Community.