This Act makes provisions in respect of Customs in Bangladesh. Chapter II provides for appointment of customs officers and lays down their powers. Chapter III gives power to the Board for declaration of customs ports and airport, warehousing station, places of landing etc. Chapter V provides for the regulation and control of import and export. Chapter VI lays down the imposition and exemption of custom duties. The Act further provides for customs extradition, furnishing guarantees, reporting, clearance of cargo, processing methods, transshipment, fines and penalties, enforcement by arrest and confiscation, dispute resolution, appeals and revision.