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In forceAmended2020 Revised Edition

Part 1 · Preliminary

2. Scope of Act

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Amended

Last amended by an amending law of 2018.

This Act does not apply to —

(a)

such off-shore islands as the Minister may by notification in the Gazette specify, in respect of the importation, exportation, manufacture or use of motor fuel; and

(b)

subject to the provisions of this Act or any other written law, any act or thing lawfully done or permitted to be done within a free trade zone.

Report

Part 2

Appointment of Officers

Part 3

Levying of Duty and Tax

Part 4

Importation and Exportation

Part 5

General Provisions Affecting Aircraft and Vessels in Territorial Waters

Part 6

Warehousing

Part 7

Manufacture and Bottling

Part 8

Part 9

Drawback

Part 10

Duty Free Shops for Tourists

Part 11

Composite Licence

Part 12

Miscellaneous Provisions

Part 13

Search, Seizure and Arrest

Part 14

Provisions as to Trials and Proceedings

Part 15

Offences and Penalties

Part 16

Regulations

Schedules