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AI Commentary of Custom Act 1962 & Custom Tariff Act 1975
Chapter I - Preliminary [s.1-2]
CD II – Officers of Customs [s.3-6]
CD III – Appointment of Customs Ports, Airports, etc. [s.7-10]
CD IV – Prohibitions on Importation and Exportation of Goods [s.11]
CD IV-A – Detection of Illegally Imported Goods and Prevention of the Disposal Thereof [s.11A-11G]
CD IV-B – Prevention or Detection of Illegal Export of Goods [s.11H-11M]
CD IV-C – Power to Exempt From the Provisions of Chapters IV-A and IV-B [s.11N]
CD V – Levy of and Exemption From, Customs Duties [s.12-28B]
CD V-A – Indicating Amount of Duty in the Price of Goods, etc., For Purpose of Refund [s.28C-28D]
CD V-AA – Administration of Rules of Origin Under trade Agreement [s.28DA]
CD V-B – Advance Rulings [s.28E-28M]
CD VI – Provisions Relating to Conveyances Carrying Imported or Exported Goods [s.29-43]
CD VII – Clearance of Imported goods and export goods [s.44-51]
CD VII-A – Payments through Electronic cash Ledger and Electronic Duty Credit Ledger [s.51A-51B]
CD VIII – Goods in Transit [s.52-56]
CD IX – Warehousing [s.57-73A]
CD X – Drawback [s.74-76]
CD XI – Special Provisions Regarding Baggage, Goods Imported or Exported by Post Courier and Stores [s.77-90]
CD XII – Provisions Relating to Coastal Goods and Vessels Carrying Coastal Goods [s.91-99]
CD XII-A – Audit [s.99A]
CD XIII – Searches, Seizure and Arrest [s.99B-110AA]
CD XIV – Confiscation of Goods and Conveyances and Imposition of Penalties [s.111-127]
CD XIV-A – Settlement of Cases [s.127A-127N]
CD XV – Appeals and Revision [s.128-131C]
CD XVI – Offences and Prosecutions [s.132-140A]
CD XVII – Miscellaneous [s.141-161]
CTA s 1 - 13 (Entire Act)
CD I - Preliminary [s.1-2]
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CTA - Customs Tariff Act 1975
Schedules
