Administration

(1) This Act shall be administered by the Comptroller. (2) The provisions of the Customs Regulations Act and the regulations made thereunder relating to– (a) the payment, collection and recovery of duties under that Act; and 7 (b) the contravention of that Act, shall apply mutatis mutandis to the payment, collection and recovery of the tax levied under this Act and to the contravention of this Act, as if the tax were a duty of customs. (3) The tax shall become due and payable at the time the goods are entered and shall be the liability of the importer.