Importation :

In this chapter, we will consider the procedure for assessment and collection of customs duty in respect of the following six situations of imports:

1. Goods imported by Sea

2. Goods imported by Air

3. Goods imported by Land

4. Goods imported by Post

5. Goods imported by passengers as their baggage

6. Ship stores considered to be imported and charged to customs duty

While the first three types of imports are governed by the normal provisions of the Customs Act, special provisions have been made in respect of the later three imports .