Comptroller to collect GST on taxable importations

(1) The Comptroller shall be responsible for the collection of the GST payable on taxable importations. (2) GST payable on taxable importations shall be charged and payable under this Act, but for the purposes of collecting and enforcing the payment of the tax, the Customs Regulation Act and any other law relating to the importation of goods shall apply in the same manner as if the GST were a duty of customs.