Legal Provisions
The principal law backing CEPS is the PNDCL 330 (1993). Sections 48, 50, 97 and316 of the law provide the legal requirements for the transit trade. Regulations 38, 101-108 of the Customs Regulations, 1976, LI 1060 set out the general conditions applicable to goods of this kind. There are also administrative instructions contained in the Customs Departmental code of instructions vol. 2 Part 7 Para 1-15.
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