Ministry of Revenue & Customs

Customs & Excise Management Act

Principal Legislation:                                            

• Customs PACERPlus (Amendment) Regulations 2021

• Customs & Excise Management Act 2007                            

• Miscellaneous Amendments (Privy Council) Act 2010

• Customs & Excise Management (Amendment) Act 2010

• Customs & Excise Management (Amendment) Act 2012

• Customs & Excise Management (Amendment) Act 2013

Subsidiary Legislation:

• Customs & Excise Management Regulations 2008

• Customs & Excise Management (Amendment) Regulations 2009

• Customs & Excise Management (Amendment) Regulations 2012

• Customs & Excise Management Order (Prohibited and Restricted Imports & Exports 2008

• Customs & Excise Management (Amendment) Order 2012 (Prohibited and Restricted Imports & Exports)

• Customs & Excise Management (Amendment)Order 2023 & Gazette Supplement Extraordinary No.7

• Customs and Excise Management Act Amendment Order 2025/ Tu'utu'uni Lao Fakatonutonu ki hono Pule'i 'o e Tute mo e 'Ekisia 2025

 Customs Act

Principal Legislation:

• Customs Act 2007

• Miscellaneous Amendments (Privy Council) Act 2010

• Customs (Amendment) Act 2012

• Customs (Amendment) Act 2013

Subsidiary Legislation:

• Customs Regulations 2008

• Customs (Amendments) Tariff Order 2010

• Customs (Amendment) Tariff Order 2011

• Customs (Amendment) Tariff Order 2013

• Customs (Amendment) Tariff Order 2015

• Customs (Amendment) Tariff Order 2016

• Customs Duty (Amendment) Order 2017

Excise Tax Act

Principal Legislation:

• Excise Tax Act 2007

• Miscellaneous Amendments (Privy Council) Act 2010

• Excise Tax (Amendment) Act 2012

• Excise Tax (Amendment) Act 2013

Subsidiary Legislation:

• Excise Tax Regulations 2008

• Excise Tax (Amendment) Rates Order 2010

• Excise Tax (Amendment) Rates Order 2011

• Excise Tax (Amendment) Rates Order 2012

• Excise Tax (Amendment) Rates Order 2013

• Excise Tax (Amendment) Rates Order 2015

• Excise Tax (Amendment) Rates Order 2016

• Excise Tax (Amendment) Rates Order 2017

Please note: Main legislations published, for further legislations contact: cst@revenue.gov.to