This Act makes provision for matters concerning customs control and places restrictions on the importation and exportation of goods. The Act also prohibits the import of prohibited goods into Seychelles and gives power to the Minister to prohibit by Regulations the importation into Seychelles of- (a) any specified goods; or (b) goods of a specified class or classes. The Assistant Commissioner of Customs may, under the provision for prohibited and restricted imports, restrict or otherwise control the entry of certain goods from entering Seychelles. The Act also concerns duties or taxes or levies on waste and scrap. All goods brought into Seychelles shall from the time of their entry be subject to - (a) Customs control or supervision; and (b) be subject to prohibitions and restrictions, justified on grounds of public morality; public security, the protection of the health and life of humans, animals or plants, the environment, the national treasures, relics, the implementation of fishery conservation or the protection of industrial or commercial property including any prohibited goods.