Customs and Excise Act Cap. 121 Customs Rules (Section 275).

The Customs Rules set forth specific provisions on arrival of aircraft and ships in Part III, entry, unloading and delivery of cargo in Part IV, goods imported as air cargo in Part V, customs area and transit sheds in Part VI, landing and loading of baggages in Part VII, persons going on board, entering or leaving the customs areas in Part VIII, exportation of goods in Part X, warehousing in Part XI, drawback in Part XIV, importation and exportation in Part XVIII, licensing of cleaning agent in Part XIX, and miscellaneous provisions in Part XX. The Customs Rules state that any ship arrived in Solomon Islands waters may be authorized only by the Comptroller to carry fruits, vegetables and other foods to or from ships. Furthermore, the Customs Rules underline that any exported goods for consumption may only enter into country with the permission of the Comptroller.