Customs Management and Duties Act 2010 (No. 6 of 2010).

This Act sets forth provisions on (i) the appointment, duties and obligations of the Commissioner, (ii) designation of customs ports, approved wharves and customs airport, (iii) approval of customs areas, examination stations, and transit sheds, (iv) control of movement of goods and mooring facilities, (v) procedures on entry of imported and exported goods, (vi) removal of uncleared goods to a customs warehouse, (vii) penalty for improper importation of goods or for exportation of prohibited or restricted goods, (viii) certification of goods intended for informing about the origin of them, (ix) approval of warehouses for the deposit, keeping and securing of goods and removal of warehoused goods, (x) duties and liabilities of the owner of goods, (xi) inspection procedures, (xii) expenses and obligations, and (xiii) offences and penalties. The loss or damage caused to any goods while in a warehouse or for an unlawful removal of goods from a warehouse will be estimated for compensation. The Minister may make Regulations in relation to matters assigned to Customs and for the internal discipline and management of Customs. Goods not to be warehoused on importation are specified in Schedule 1, states of forfeiture are specified in Schedule 2, variation of punishment for offences under this act where the goods involved are controlled drugs are specified in Schedule 3, integrated customs tariff are specified in Schedule 4, exempted goods are specified in Schedule 5, rules for the interpretation of the Nomenclature Customs Tariff are specified in Schedule 6, methods of calculation of duties are specified in Schedule 7, prohibited and restricted goods are listed in Schedule 8, and items are listed in Schedule 9.