Implementation of government policy in relation to import administration is mainly by the use of tariffs. Apart from normal import restrictions on drugs, quarantine items etc., most commodities may be imported. Import restrictions are sometimes used to protect local production of certain goods. Such restrictions take the form of complete prohibition or partial restriction for a limited period of time, after which the restriction is reviewed or lifted.
Duty is imposed mainly on an ad valorem basis, although some items such as wines, aviation fuel, gasoline and cigarettes are subject to a fixed rate based on measurement.
There is no concept of duty refunds for re-exports. Duty drawback is available for most imported goods that are re-exported in the original packages in which they were imported or were packed in the presence of a Customs officer. Drawback duty will not be allowed where the goods have been used after first importation, other than articles used for the purpose of profit or used temporarily for the purpose of inspection or exhibition.
It is recommended to use a local agent to clear goods through customs.