Customs rules and regulations must be gazetted and may impose fees and penalties for non-compliance. All rules and regulations made under the Customs Act, 1962 must be published in the Official Gazette. They may provide for levy of fees for applications, amendment of documents, duplicates, certificates, statistics, and services by customs officers. The provision also permits a penalty for contravention of, abetment of contravention of, or failure to comply with, any rule or regulation, subject to the prescribed monetary limit.