Executive Regulation
Implements the customs law: declaration formats, inspection procedures, temporary admission, warehousing periods and refund mechanics.
- Reference
- Regulation No. 14 of 2021
- Year
- 2021
- In force from
- 1 July 2021
Overview
The executive regulation turns the customs law into operational detail. It prescribes the declaration formats and mandatory data elements, the documents that must accompany each customs procedure, and the way risk-based channels are applied.
It sets the periods that govern day-to-day trade: how long goods may remain in a customs area before storage accrues, the maximum duration of temporary admission and its extensions, transit periods, and the time limits for claiming a refund of overpaid duty.
It also specifies the form of guarantees, the conditions for approving bonded warehouses, and the procedural steps an officer must follow when inspecting, sampling or detaining goods.
What it covers
Declaration formats and data
Mandatory data elements, supporting documents and electronic submission rules.
Inspection and sampling
Channel routing, examination procedure, sampling, laboratory analysis and re-examination.
Periods and extensions
Free storage periods, temporary admission duration, transit periods and refund time limits.
Guarantees and warehousing
Acceptable guarantee instruments, coverage, discharge, and approval of bonded warehouses.
Related legislation and services
- Legislations — Law
Customs Law
The primary customs code: powers of the authority, declaration obligations, valuation and classification rules, prohibited goods, penalties and appeal rights.
Read - Legislations — Tariff
Tariff Schedule
The national tariff aligned to the Harmonized System, setting duty rates by chapter and heading, plus exemptions and preferential rates under trade agreements.
Read - Services — Clearance
Customs Clearance
Declaration lodgement, inspection, assessment and release of imported and exported consignments at all customs offices.
Read - Services — Relief & exemptions
Exemptions
Duty relief for diplomatic missions, investment projects, charitable bodies, returning residents and temporary admission of goods.
Read