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Customs Act, 2005
Where a Customs Officer has grounds to believe: (a) the correct amount of import duty has been paid; (b) all other fees and charges payable under this Act have been paid; (c) all taxes and charges (however described) payable on the importation of goods under any other Law in Kiribati have been paid; and (d) any other requirement under this Act or any other Law in Kiribati have been satisfied.