Customs Act 1967 (Act 235).

This Act consisting of 165 articles divided into XXI Parts aims at providing for the procedures and measures applied by officers of customs before the release of goods, including animals, birds, fish, plants, currency and bearer negotiable instruments and any other kinds of movable property. The import is intended by air, by road, or by sea.
Part IV provides for import and export of good in relation to (i) landing place; (ii) permission; (iii) time and place of import or export by rail or road; (iv) time and place of loading goods for export by sea; (v) importation or exportation by pipeline. There are exceptions for fresh fish, whether packed with ice or not, which is landed from any vessel licensed. Movement of goods in transit are dealt with in Part IVa. Port clearance is the subject of Part V (for the vessels exempted from requiring port clearance provide articles 36, 37 and 38). The Minister (charged with the responsibility for finance) may establish and maintain customs warehouses, wherein dutiable goods may be deposited and kept without payment of customs duty (art.63). Dangerous goods are prohibited to be deposited in any customs warehouse without the sanction of a senior officer of customs, and if any such goods are landed they may be deposited, at the expense and risk of the importer thereof, in any place that a senior officer of customs may deem fit (art.73). Licensing of petroleum supply base and release of goods from it can be found at articles 77 b and c. Documents to be produced on demand are included in article 100.