Section 1 (1): There is hereby imposed duties and taxes on prescribed goods(a) imported into the country, or(b) exported from the country,      & ...

Section 2(1): Duties and taxes are not chargeable on exempt goods specified in the Harmonized System. ...

Section 2(2): The persons, organizations and institutions specified in the respective Schedules attached to the Harmonised System are exempt from the payment of ...

Section 3(3): A removal article is exempt from duty ...

Section 3A(1): There is established under this Act, the National Single Window System to allow persons involved in trade and transport to lodge standardised inf ...

Section  3A(2): The National Single Window System shall be managed by the Authority.  ...

Section 4(1): The Commissioner-General may(a) designate an area within the country as a customs-controlled area for the purposes of administering or enforcing t ...

Section 4(2): An importer, owner or depositor of goods shall pay the expenses incurred in respect of goods under this section, as prescribed in Regulations. ...

Section 4(3): Where goods remain in a customs-controlled area for more than fourteen days after being (a) entered under another customs procedure, (b) ...

Section 4 (4):The Commissioner-General may permit goods to be taken out of a customs-controlled area without payment of duty on conditions that the Commissioner ...

Section 4(6): A person shall not bring an action against the Authority or an officer of the Authority(a) for loss of goods or damage to goods or any of the cont ...

Section 6(1): The Commissioner-General may release goods that are declared as soon as the goods have been examined or exempted from examination where(a) an offe ...

Section 6(2): Where the declarant submits a provisional or incomplete declaration, the Commissioner-General may release the goods, if the Commissioner-General i ...

Section 6(3): Where the Commissioner-General is satisfied that the goods are not subject to prohibitions or restrictions and the required security has been prov ...

Section 7: (1) The Authority may conduct a post-clearance audit after the release of goods.(2) The Commissioner- General may (a) select a person for post-c ...

Section 7(4): The Authority shall provide advance written notice 'of the post clearance audit, in the prescribed form ...

Section 7: (6)Where the audit concludes that the person owes additional duty, the Commissioner-General shall issue that person with a notice of underpayment.(7) ...

Section 9(1): An owner, importer, consignee, exporter, entry filer or any other person required to keep records under this Act, shall maintain the records in th ...

Section 9(5): A person who is required to keep and render a record for examination, inspection or audit by the Authority shall keep the record for six years fro ...

Section 11: (2) A person who is directly or indirectly involved in the accomplishment of customs formality or in customs controls, shall at the request of ...

Section 11(5): Except as otherwise provided by law, the Authority shall not disclose any information received by the Authority without the written permission of ...

Section 12: (1) The Commissioner-General may issue a written ruling applying the customs law to a particular set of facts submitted by an interested party.(2) A ...

Section 12(3): The ruling may relate to the tariff classification, customs value, country of origin of the goods or to any other activity to which the customs l ...

Section 12(4): An interested party may request for a customs ruling from the Commissioner-General. ...

Section 12 (5): The request for a customs ruling shall be in writing and include(a) a statement of all relevant facts,(b) the names and addresses of interested ...

Section 12: (6)A request for a customs ruling in relation to tariff classification of goods shall include, in addition to the requirement in subsection (5) ...

Section 12:(7)A request for a customs ruling in relation to valuation of goods for customs purposes shall include in addition to the requirement in subsection ( ...

 Section 12: (8)A customs ruling is binding on(a) the Commissioner-General, only in respect of goods for which customs formalities are completed after ...

Section 12(9): A customs advance ruling is binding until the ruling is overturned by the Commissioner-General. ...

Section 12:(10) A customs ruling shall not be issued where the request(a) concerns a current or completed customs transaction;(b) presents questions or transact ...

Section 13:(1)A person may object to the following decisions by the Commissioner-General:(a) the assessment 'of duty, including underlying findings and determin ...

Section 13(2)The following persons may submit an objection under subsection (1):(a) the importer or exporter of the goods in question;(b) a person whose liabili ...

Section 13(3): An objection shall include the following:(a) the name and address of the person filing the objection;(b) the number and date of the entry of the ...

Section 17(1): The master or agent of a conveyance, whether laden or in ballast, shall within twenty-four hours after arrival from outside the country, make a r ...

Section 17: (2) The report shall state separately(a) goods that are in transit,(b) goods intended for an inland port, (c) goods that are to be transferred ...

Section 17: (4) Where under this Act, the master is required to respond to questions from the Commissioner-General or a proper officer, and the conveyance is wi ...

Section 17: (6) Despite any provision of this Act, where a conveyance carrying cargo for delivery at more than one port or place in the country arrives from out ...

Section 49(1) A person who intends to declare goods to be placed under a customs procedure in accordance with this Act shall file a declaration(a) in the prescr ...

Section 49(6)The declaration shall include the following:(a) a genuine commercial invoice indicating(i) the name and address of the buyer and seller; (ii) ...

Section 53(1) Where goods imported are not delivered from a customs-controlled area(a) within seven days after final discharge, or(b) within a further period as ...

Section 55(1) A person who imports a motor vehicle into the country under this Act or any other enactment shall pay(a) import duty; and(b) any other imposts pre ...

Section 56(1) A vehicle licensing authority established under an enactment shall not register a motor vehicle unless the applicant produces to the vehicle ...

Section 56(2)The Commissioner-General shall issue a Certificate of Payment of Duties and any other document as specified by the Commissioner-General to a person ...

Section 56(3) The vehicle licensing authority shall, within ten days after the end of each month, submit a statement to the Commissioner-General setting ou ...

Section 57The importation of a motor vehicle is as prescribed in the Schedule. ...

Section 58(1) A person shall not import a right-hand steering motor vehicle into the country unless approved by the Minister. ...

Section 59(1) A person who imports a motor vehicle into the country and does not enter and clear the motor vehicle within sixty days after final discharge ...

Section 60(2) The value of a used motor vehicle is the price of the motor vehicle as assessed in accordance with this section together with freight, insurance c ...

 Section 61(1)A local dealer in motor vehicle the importation of which is permitted under this Act shall furnish the Commissioner-General with the followin ...

 Section 71(1)A person incurs a customs liability for duty when(a) imported goods that are subject to duties are entered for consumption by that person and ...

Section 71(2) The following persons are responsible for the payment of duty incurred in subsection (1):   (a) an importer or an agent of the impo ...

Section 71(4)The Commissioner-General shall not impose a duty on any person responsible for the payment of duty under this Act after the expiration of a period ...

Section 71(5)The Commissioner-General shall consider a customs liability on importation or exportation extinguished where(a) the amount due under this Act is pa ...

Section 74(1) Imported goods intended to be put on the market or intended for private use or consumption within the country shall be placed under the customs pr ...

Section 76(3) A person who carries on an activity that involves the storage, working or processing of goods placed under the inward processing procedure or the ...

Section 76(5) A person shall discharge the inward-processing procedure within a period of twelve months from the date of entry.(6) Despite subsection (5), the C ...

Section 77(1)Whenever goods are exported and re-imported into the country in the same state as the goods were when exported, and are declared for home use, the ...

Section 77(2) The period within which the goods are to be re-imported is twelve months from the date of exportation.(3) The time specified under subsection (2) ...

Section 77(4) Re-importation in the same state shall be allowed even if only a part of the goods are re-imported.(5) Where justifiable, re-importation of goods ...

Section 80(3) The Commissioner-General may revoke a licence granted in respect of a private bonded warehouse where the warehouse keeper fails to(a) keep th ...

Section 82(1) A person who, without proper authority, opens a private bonded warehouse to gain access to the goods in the warehouse shall incur a penalty of not ...

Section 84(1) A person who destroys or steals goods that are warehoused commits an offence and is liable on summary conviction to a fine equal to the value of t ...

Section 88(1) A person shall enter goods that are warehoused and deliver the goods for use within the country or as stores for an aircraft or ship or for export ...

Section 88(2) Despite subsection (1), the Commissioner-General may approve a longer period for a person to enter goods that are warehoused and to deliver t ...

Section 89A person shall pay to the Commissioner-General a processing fee of one percent of the Cost Insurance Freight value of the goods in respect of commerci ...

Section 91A person shall pay duty on warehoused goods that are entered for use within the country based on(a) the Cost, Insurance and Freight value in convertib ...

Section 92(1)A person who owns goods that are warehoused goods may apply to the Commissioner-General to re-warehouse the goods. ...

Section 92(2)The Commissioner-General may grant permission for the goods to be re-warehoused for a period of not more than twelve months. ...

Section 95(2)A person who declares goods and places the goods under the transit procedure is responsible for(a) the presentation of the goods intact at the cust ...

Section 95(3) A carrier or recipient of goods who accepts goods knowing that the goods are moving under the transit procedure is responsible for presentati ...

Section 95(4)A person who transports goods in transit shall ensure that the goods are transported in a sealed vehicle or container and the sealed vehicle and co ...

Section 99 (1) &(4)A person shall not import folded woven goods into the country unless(a) the goods are folded in folds of not less than one metre or thirt ...

Section 104(1) he Commissioner-General may allow a refund where goods were imported in pursuance of a contract of sale and duty was paid but the descriptio ...

Section 104(2)The Commissioner-General shall allow a refund where the goods are shipped without the consent of the consignee and duty has been paid, provided th ...

Section 104(3)The Commissioner-General shill refund a duty within ninety days where the Commissioner-General ascertains that the duty that was assessed or paid ...

Section 104(4) The Commissioner-General shall refund a charge other than a duty where the Commissioner-General determines that the charge were erroneously ...

Section 104(5) The Commissioner-General shall refund money that has been paid as a penalty, where the Commissioner-General determines that the penalty(a) d ...

Section 104(6)The Commissioner-General shall refund money that has been paid for duties prior to the forfeiture of goods that are forfeited under this Act. ...

Section 104(7)The Commissioner-General may remit or refund the duty due or paid on goods, where(a) the goods are lost by accident(i) on board a conveyance in a ...

Section 104(8)The Commissioner-General shall direct goods that are abandoned by the owner as not worth the duty while in the charge of a proper officer to be de ...

Section 104(9) The Commissioner-General shall refund the duty payable or paid by a person on goods pre-entered under this Act, where(a) the Commissioner-Ge ...

Section 104(10) A person shall make a claim for refund within ninety days of the date of release of the goods from customs custody ...

Section 104(11)Where the Commissioner-General(a) short-levies or refunds a duty in error; or(b) establishes that a person owes duty or tax arrearsthat person sh ...

Section 104(12) A person who is dissatisfied with a request in subsection (11) may appeal against the request within fifteen days.(13) Where the Commissioner-Ge ...

Section 107(l) Removal articles other than a motor vehicle, a spare part or building material that are brought into the country by a citizen who was previously ...

Section 107(4)The Commissioner-General shall exempt a person from the payment of duty in respect of a removal article where the person proves to the satisfactio ...

Section 107(5)A person who is above the age of eighteen years and entitled to exemption from duty under subsection (4) is entitled to import into the country(a) ...

Section 108 as amended by Act 957A person may provide security, in one of the following forms, to ensure the payment of duty and the discharge of any' other obl ...

 Section 111A bond or other security taken for the purposes of this Act(a) shall be taken on behalf of the Authority;(b) is valid even if the bond or secur ...

 Section 115(1) Where an officer reasonably believes that a provision of this Act has been contravened, the officer may detain goods and conveyance involve ...

Section 137(1) Where a person offers for sale un-customed goods, the goods shall be forfeited to the State.(2) Where a person offers prohibited goods for sale, ...

Section 138(1) Where a person,((1) imports or exports,(b) attempts to import or export, or(c) causes to be imported or exportedgoods concealed in any way, or pa ...