The Minister may, on the recommendations of the Board, by legislative instrument make Regulations to
(a) prescribe the conduct of audit of systems of a trader;
(b) prescribe the documents and records to be produced for a post-clearance audit;
(c) conduct a post-clearance audit of systems of a trader;
(d) prescribe a system for the registration of authorised economic operators;
(e) prescribe the general requirements to obtain a license to conduct customs business;
(f) prescribe the responsibilities of the Authority in relation to postal and express shipment;
(g) prescribe the customs procedures in a free zone;
(h) implement the drawback provision;
(i) provide for the exemption of goods or classes of goods not specified under this Act;
(j) prescribe fees to be paid under this Act;
(k) prescribe goods that may be warehoused;
(l) amend the Schedule;
(m) prescribe for the increase or reduction in the allowance for shrinkages; and
(n) give full effect to the provisions of this Act.