Customs and Excise Act 1979

The Customs and Excise Act 1979 is legislation that governs the regulation, taxation, and control of goods imported into or exported out of a country. It establishes the procedures for customs declarations, collections of duties and taxes, and enforcement against smuggling or illegal trade. The Act aims to facilitate lawful trade, generate revenue, and protect economic interests and public safety. It also provides the legal framework for customs officers to inspect shipments and enforce compliance with import/export rules, ensuring that trade operates smoothly and securely within the legal boundaries.