This Act lays down provisions on the administration of customs; appointment of customs controlled areas; procedures for arrival and departure; import, export and loading of goods subject to customs control; limits on coasting trade; warehousing of goods; duties on imports and exports; prohibited and restricted goods; import and export duties on goods of Community origin; powers of the Comptrollers; offences and penalties; appeal to Comptroller and Customs Appeal Commission; legal proceedings for offences; and miscellaneous provisions. Section 40 exempts fresh fish taken by any person legally entitled to fish in Grenada and brought by such persons in the vessel from the requirements of entry of goods on importation.
Schedule I lists the goods prohibited and restricted from warehousing on importation, including but not limited to: live animals; cattle and other animal foods; meat; cheese; fish; sugar; vegetables; and timber. Schedule III lists the goods prohibited and restricted from import and export. Part I of Schedule III restricts the importation of, including but not limited to: articles of food intended for human consumption, declared by the Ministry with responsibility for public health, to be unfit for such purpose; and infected cattle, sheep or other animals, or their carcasses, hides, skins, horns, hoofs or any other parts, the importation of which may be prohibited by the Ministry responsible for agriculture, in order to prevent the introduction or spread of any communicable disease. Part IV of Schedule III restricts the export of, including but not limited to: rare or threatened species of animals or plants, and live or dead wildlife or parts, their products and derivatives, except if such goods are accompanied by the appropriate permits issued by the Director of Forestry.