This Act and every other customs law applies in relation to the importation and exportation of goods; the arrival of persons from outside the territorial waters and the departure of persons to a destination outside the territorial waters of Antigua and Barbuda; and the control of coasting trade. This Act shall apply to the import and export of any tangible property, including personal property, livestock, conveyances, stores, baggage, documents, currency and mail and packets imported by post, and includes prohibited or restricted goods. This Act lays down rules for the application of the Act to state and in certain cases; duties and authorities of the Comptroller of Customs, customs officers, proper officers and authorized persons; designation of customs ports and wharves; procedures and principles for the arrival and departure; customs control over imported and exported goods; removal of goods from customs controlled area; removal of uncleared goods to customs warehouse; limits on coasting trade; storage and maintenance of goods deposited in the approved warehouse; obligation of every importer, exporter, agent, broker, carrier, warehouse occupier, operator of a customs controlled area, airport manager, port manager, any person concerned with the coasting trade and any other person who conducts business under any Customs to keep records; prohibited and restricted imports and exports; terms and conditions for licence or permit for restricted goods; examination of goods subject to customs control; detention, seizure and sales of goods to prevent a health or safety risk; administrative and legal proceedings; and offences and penalties. The goods not permitted to be warehoused on importation is listed in Schedule 1 including live animals, fruits, nuts, food of animal origin, dairy products, fish products, grain, flour, sugar, seeds, and vegetables. The Parliament may, by resolution, impose import and export duties upon any goods imported into or exported from Antigua and Barbuda and may revoke, reduce, increase or alter any such duties chargeable. The valuation of goods shall be in accordance with the World Trade Organization Valuation Code.