Control of Goods (Import Declaration Fee) Regulations, 1997 (SI 20 of 1997).

These Regulations consisting of 16 articles aim to streamline the import process, ensure compliance, and facilitate the efficient collection of import duties and fees. The main rules included concern (i) requirement for the importers to submit an Import Declaration Form (IDF) - which shall determine whether a fee is payable by the importer in respect of the goods - for all goods valued over five hundred United States dollars; (ii) the information to be included in the IDF, such as the importer's particulars, seller's information, country of supply, port of entry, transport mode, transaction terms, goods' origin, and the applicable import regime; (iii) the process for applying for refunds on fees paid.