Customs Act No. 8 of 2019.

This Act lays down provisions on the establishment of the Office of the Kiribati Customs Administration and Enforcement under the Ministry of Justice as well as the Office of the Comptroller of Customs; general powers and responsibilities of the Comptroller and customs officers; clarification of the status of goods and areas that are to be considered subject to customs control; the requirements relating to arrival clearance, the unloading of any cargo and the entry of certain goods arriving into Kiribati; the requirements for export goods; prohibited and restricted imports and exports; duties of import and export; licensing of warehouses, duty free and Customs agent/broker; offences and penalties; procedures to be followed in respect of forfeiture and disposal of goods; and special procedures for imported goods for relief in disaster response in the event of disaster. This Act empowers the Minister to make regulations for the proper implementation of this Act.
Schedule 3 lists the goods which are subject to import restrictions, including but not limited to: articles of food intended for human consumption which are declared by the Minister responsible for health as unfit for human consumption; animals which are prohibited by the Minister to prevent the introduction or spread of any communicable disease; and single-use shopping plastic bags, including carrier bags, which are dispensed from a roll and often used to separate meat, fish, fruits/vegetables from other grocery items.