Import/export prohibitions require compliance and pre-shipment due diligence to avoid penal action under customs law. Deliberate evasion of duty or contravention of import/export prohibitions attracts penal action; importers, exporters and other trade participants must ascertain applicable restrictions and conditions and ensure compliance with the Customs Act, Foreign Trade Policy and allied legislation through pre shipment due diligence and adherence to operational guidance to avoid enforcement measures.