The Customs Act

The Customs Act 1998 establishes the legal framework for the collection and management of customs duties, excise duties and taxes. The Act also provides for the inspection of goods at clearing and in bonded warehouses.

	Customs Act 1988
	Customs Regulations 1989 Excise Act 1994
	Customs (Cargo Community System) Regulations 2008
	Customs (Movement Certificate EUR 1) Regulations 2005
	Customs (Computer Document) Regulations 1994
	The Customs (Use of Computer) Regulations 1997

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