Customs Act 7 2013

This Act reforms and modernises the law relating to Customs control and enforcement, and provides for revenue administration, border management, trade and travel. It is divided into seventeen parts: (i) Preliminary; (ii) Administration; (iii) Ports, airports and customs controlled areas; (iv) Arrival and departure of goods, persons and crafts; (v) entry and accounting for goods; (vi) Prohibited imports and prohibited exports; (vii) Duties; (viii) Assessment and recovery of duty; (ix) Customs rulings; (x) Administrative penalties; (xii) Customs computerised entry processing systems; (xii) Powers of customs officers; (xiii) Offences and penalties; (xiv) Forfeiture and seizure; (xv) Evidence; (xvi) Customs appeal tribunal; (xvii) Miscellaneous.