s 26 Application of Customs legislation
26.—(1) Except where the contrary intention appears, any written law relating to customs or excise duties on imported goods applies (so far as relevant), with such exceptions, modifications and adaptations as the Minister may by order prescribe —(a) in relation to any tax chargeable on the importation of goods as it applies in relation to any customs duty or excise duty; and (b) in relation to any goods in respect of which tax is chargeable on the importation thereof or would be so chargeable if the importation were not an exempt import, as it applies to goods in respect of which customs duty or excise duty is chargeable.[19/2012] (2) Without limiting subsection (1), the Director-General of Customs may, by virtue of that subsection, exercise any power conferred on the Director‑General by any written law relating to customs or excise duties (including the power to issue permits and impose conditions on the import, export, transhipment and removal of goods) as if —(a) the reference in that written law to customs duty or excise duty includes a reference to tax chargeable on the importation of goods; and (b) the reference in that written law to goods in respect of which customs duty or excise duty is chargeable includes a reference to goods in respect of which tax is chargeable on the importation thereof or would be so chargeable if the importation were not an exempt import.[19/2012] (3) In this section, “any written law relating to customs or excise duties” means —(a) the provisions of the Customs Act 1960; (b) the provisions of the Postal Services Act 1999 relating to customs or excise duties on postal articles; and (c) any other provision of any written law relating generally to customs or excise duties on imported goods.