Customs and Excise Act (Cap. 322).

This Act, Customs and Excise Act, consists of 14 parts divided into 206 articles: Part 1-Preliminary, Part 2-Power of officers, Part 3-Importation of goods, Part 4-Customs carriers, Part 5-Exportation of goods, Part 6-Warehousing of goods, Part 7-Ordinary duties and dumping duties, Part 7A-Safeguard measures Part 8-Agreements, Part 9-Value for duty purposes, Part 10-Rebates, refunds, and remission of duty, Part 11-Excise and surtax management, Part 12-Offences,penal provisions, and procedure, Part 13-General, Part 14-Miscellaneous.
The aims and purposes of this Act are to provide for the imposition, collection and management of customs, excise and other duties, the licensing and control of warehouses and premises for the manufacture of certain goods, the regulating, controlling and prohibiting of imports and exports, the conclusion of customs and trade agreements with other countries, forfeitures and for other matters connected therewith or incidental thereto.
The Act treats different aspects of the goods that can be sold and the procedure to respect the customs. In particular, in the schedules added to the Act, is outlined in detail, all type of foods and the requirements needed to be distributed at the customs, the animals and animal's products to be commercialized, the type of plants and plant's prdocuts, and so on.
The Act, is a consolidated version of Act No. 16 of 1955 as amended last by Act No. 14 of 2017.