Customs and Excise Act (Chapter 23:02).

This Act, comprising 240 Sections, establishes a comprehensive legal framework for managing the import and export of goods and the collection of related duties. It achieves this through several key functions: (i) revenue collection, by mandating the assessment, levying, and collection of customs duties on imports, excise duties on locally manufactured goods such as spirits and tobacco, and surtaxes; (ii) border and trade control, by granting officers powers to examine goods, ships, aircraft, and vehicles, and by specifying designated ports of entry and approved routes to ensure proper accountability; (iii) regulation of manufacturing, by governing the licensing and supervision of premises producing goods subject to excise or surtax, ensuring compliance with tax obligations; (iv) enforcement and penalties, by defining offences such as smuggling and false declarations, and prescribing sanctions including fines, imprisonment, and forfeiture of goods to protect national revenue; and (v) trade agreements, by empowering the President to enter into customs agreements with other territories to manage preferential rates and trade relations.