Customs-free Airport (Customs and Excise) Regulations 1947 (S.R.&O. No. 137 of 1947) as amended by the Customs-free Airport (Customs and Excise) (Amendment) Regulations 1981 (S.I. No. 364 of 1981).
Customs and Excise (Aircraft) Regulations 1964 (S.I. No. 189 of 1964) as amended by the Customs and Excise (Aircraft) (Amendment) Regulations 1967 (S.I. No. 131 of 1967).
Customs (Land Frontier) Regulations 1968 (S.I. No. 117 of 1968) as amended by the Customs (Land Frontier) Regulations 1978 (S.I. No. 324 of 1978) and the Customs (Land Frontier) Regulations 1988 (S.I. No. 299 of 1988).