Section 1 - Imposition of rate of duty and tax on goods Section 2 - Exempt duties and taxes Section 3 - Risk management Section 3A - National Single Window System Section 3B - National Risk Management Committee Section 3C - National Risk Management Team Section 4 - Designation of customs-controlled area Section 5 - Activities in customs-controlled area Section 6 - Release of goods Section 7 – Post-clearance audit Section 8 - Authorised Economic Operators Section 9 - Record Keeping Section 10 - Customs Laboratory Section 11 - Provision of information Section 12 - Customs advance ruling Section 13 - Objection Section 14 - Documents to be submitted Section 15 - Meaning of master Section 16 - Arrival of conveyance Section 17 - Report to be made by the master or agent of a conveyance Section 18 - Failure to make report or account for package reported Section 19 - Duties of a master Section 20 – Breaking of bulk Section 21 – Mooring and unloading Section 22 – Liability of goods other than cargo subject to forfeiture Section 23 - Penalties and charges Section 24 – Aircraft and ship stores Section 25 - Departure of conveyance Section 26 - Goods on board a conveyance Section 27 - Goods for export or use as stores Section 28 - Loading of goods other than cargo or stores Section 29 – Loading and exportation of bonded goods Section 30 - Entry outward and clearance Section 31 - Coasting aircraft or ship Section 32 - Permission required for coasting Section 33 - Ships engaged in coasting trade to display name Section 34 – Deviation from flight or voyage Section 35 - Publication in the Gazette Section 36 - Restrictions on dealing with coastwise cargo Section 37 - Prohibited and restricted goods Section 38 - Carriage of passengers Section 39 - Master to deliver account on cargo before departure Section 40 - Master to deliver transire on arrival Section 41 - Forfeiture of goods unlawfully loaded or unloaded Section 42 - Commissioner-General may vary procedure Section 43 - Customs house agent Section 44 - Agent to produce authority Section 45 - Bonded carrier Section 46 – Licensing and operation of customs-controlled area Section 47 - Warehouse Section 48 - Time of entry Section 49 - Declaration Section 50 - Pre-entry Section 51 - Missing or incomplete documents Section 52 - Uncleared goods Section 53 – Deposit of goods in State warehouse Section 54 - Entry of goods by the owner of ship or aircraft Section 55 – Motor vehicle tax Section 56 - Duties of motor vehicle licensing authority Section 57 – Importation of motor vehicle Section 58 - Prohibited motor vehicle Section 59 - Forfeiture of overstayed motor vehicle Section 60 – Valuation of used motor vehicle Section 61 - Local dealer to furnish details of the manufacturer Section 62 - Application of Act 649 Section 63 - Procedure for express shipment Section 64 - Procedure for postal shipment Section 65 - Detention and examination of express and postal shipment Section 66 - Classification of customs tariffs Section 67 - Customs valuation Section 68 - Where customs value cannot be determined Section 69 - Rate of exchange Section 70 - Country of origin Section 71 - Liability for duty Section 72 - Calculation of duty Section 73 - Payment of duty Section 74 - Home use Section 75 – Temporary admission Section 76 - Inward processing Section 77 - Re-importation in same state Section 78 - Re-importation after outward processing Section 79 - Private bonded warehouse Section 80 - Records to be kept in bonded warehouse Section 81 - Goods not duly removed Section 82 - Unlawful access Section 83 – Unauthorised removal of goods Section 84 - Destruction and stealing of goods Section 85 - Removal from transit shed or from one warehouse to another Section 86 - Delivery in special circumstances Section 87 - Stowing of goods Section 88 - Entry of warehoused goods Section 89 - Re-exportation of commercial goods Section 90 - Delivery of stores Section 91 - Duty to be paid Section 92 - Re-warehousing Section 93 - Auctioned goods Section 94 - Free zone Section 95 - Transit Section 96 - Transhipment Section 97 - Exports Section 98 - Prohibited sale Section 99 - Prohibited imports Section 100 – Penalty for breach of sections 98 and 99 Section 101 - Power to demand invoices and inspect packages Section 102 - Warranty by vendor Section 103 - Application Section 104 - Refund and remission Section 105 - Abatement of duty Section 106 – Drawback Section 107 - Removal articles Section 108 - Forms of security Section 109 - Surety Section 110 - Release and cancellation of guarantee Section 111 - Validity of bond Section 112 - Officer to have powers of police Section 113 - Power to search persons Section 114 - Restriction on search of persons Section 115 - Power of arrest of a person and detention of goods Section 116 - Power to patrol freely Section 117 - Power to search premises Section 118 - Power to stop conveyance Section 119 - Power to board conveyance Section 120 - Power to seize abandoned conveyance Section 121 - Penalties Section 122 – Goods used contrary to authorised purpose Section 123 - Falsification, alteration and forgery Section 124 - Seizure and forfeiture Section 125 - Claims for seized goods Section 126 - Disposal of goods Section 127 - Prohibitions Section 128 - Shooting at a conveyance Section 129 - Shooting at an officer Section 130 - Offender going armed Section 131 - Obstruction of an officer Section 132 - Interfering with customs gear or goods found at sea Section 133 - Impersonation of an officer Section 134 - Assembling to run goods Section 135 - Ship forfeited for offence during chase Section 136 - Vehicle forfeited for offence during chase Section 137 - Un-customed or prohibited goods offered for sale Section 138 - Concealment of goods Section 139 - Bribes Section 140 - Civil proceedings Section 141 - Liability of officer Section 142 - Procedure in small value cases Section 143 - Criminal proceedings Section 144 - Service of summons Section 145 - Civil proceedings to have priority Section 146 - Construction of provisions and procedures Section 147 - Prosecution by an officer Section 148 - Burden of proof Section 149 - Certificate of forfeiture Section 150 - Regulations Section 151 - Interpretation Section 152 - Repeal and savings Section 153 - Transitional provisions First Schedule Second Schedule