Customs and Excise Act 2018

This Act, consisting of 443 articles, has the following objectives: (a) to levy excise duty and excise-equivalent duty; (b) to enable the collection of (i) duty imposed under the Tariff Act 1988; and (ii) excise duty and excise-equivalent duty; and (iii) other types of duties, taxes, and levies; (c) to provide for the administration and enforcement of customs controls at the border and to facilitate border control through risk management; (d) to set out obligations of (i) persons who cross the border and (ii) persons who cause or allow goods, persons, or craft to cross the border; (e) to set out the powers of Customs in relation to goods, persons, and craft; (f) to restate, with some modifications, the law relating to customs; and (g) to repeal the Customs and Excise Act 1996.