Customs and Excise Act Cap. 121 (No. 2 of 1960).

This Act sets forth provisions on duties, prohibitions, drawbacks and refunds of duty in Part II, arrival and report of aircraft and ships, landing of passengers and unloading, removal and delivery of goods in Part III, warehoused goods and goods deposited in a customs area in Part IV, loading and exportation of goods in Part V, departure and clearance of aircraft in Part VI, coasting trade in Part VII, importation and exportation by post in Part VIII, bonds and other securities required under the customs laws in Part IX, prevention of smuggling in Part X, penalties and general provisions in Part XI, legal proceedings in Part XII, proof in proceedings in Part XIII, and miscellaneous provisions in Part XIV. The prohibited and restricted imports and exports are listed in Schedule I and II. Articles of foods intended for human consumption declared by the competent sanitary authority to be unfit for such purpose are in the list of prohibited imports. The Minister may make rules for the effective implementation of the provisions of this Act such as the regulation and control of the manufacture, supply and storage of excisable goods, including in particular licensing, regulation, inspection, supervision, management and control of any place for the manufacture, supply or storage of such goods, the establishment and regulation of warehouses, and the obligations and duties of manufacturers, warehouse keepers and other occupiers of licensed premises.