Introduction

Customs duties remain central to regulating imports and exports, enforcement, anti-smuggling measures and passenger clearance.

The central revenue administration is responsible for the collection of customs duties on imports and exports and for enforcing statutory controls over cargo, baggage, postal articles and arrival and departure of vessels and aircraft. Operative functions include levy and collection of duties, administration of import-export prohibitions and restrictions, prevention of smuggling including narcotics interdiction, and international passenger clearance under the applicable customs and tariff framework.