Customers Revenue and Border Protection Act 2014 (No. 15 of 2014).

This Act provides for the control of arrival and departure of goods or persons and border protection in Tuvalu. It also prohibits the import of goods listed in Schedule 2 and empowers the Minister to make Regulations to prohibit the importation into Tuvalu of specified goods. Prohibited imports include articles of foods intended for human consumption declared by the competent sanitary authority to be unfit for such purpose, and infected cattle, sheep or other animals, or carcasses thereof, and hides, skins, horns, hoofs or any other part of cattle or other animals which may be prohibited by order of the Minister to prevent the introduction or spread of any communicable disease. The Act also concerns customs duty on imported fish, or other produce of the sea, or goods produced or manufactured wholly or partly from such fish or produce at sea and fishing gear.