Import/export restrictions: compliance with customs law and foreign trade rules prevents penal consequences for trade participants. Deliberate evasion of duty or breach of import/export prohibitions and restrictions attracts penal consequences under the Customs Act, 1962 and allied legislation; importers, exporters and other trade participants must ensure compliance with the Customs Act, the Foreign Trade Policy and related statutes and secure any required licences, certifications or permits before effecting shipments to avoid penal action.