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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.