(1) There is hereby imposed duties and taxes on prescribed goods

(a) imported into the country, or

(b) exported from the country,

at the rate of duty and tax specified in the Harmonised Commodity Description and Coding System referred to in this Act as the Harmonised System.

(2) The duties and taxes imposed in subsection (1)

(a) may include any other tax, duty or levy on goods prescribed under any other enactment; and

(b) are payable in accordance with the provisions of this Act.