The import list, which is revised annually, distinguishes between authorised, unauthorised and prohibited goods. Authorised imports are considered essential, unauthorised imports include non-essential goods and those which are manufactured locally in sufficient quantity to meet domestic demand, and prohibited goods include luxury items, opium and firearms for which no authorisation will be given. Products imported within the framework of the general regulations are machinery and industrial equipment. Drugs, food products and cosmetics are imported under special conditions. Commodities may be shifted from one list to another as and when it is deemed necessary.
Most duties are ad valorem although a few items still bear specific duties.
The majority of customs duties are assessed on the CIF value of the goods. A few items are subject to specific duties. Authorised goods can be imported without restriction. Conditional goods can be imported under certain conditions with due consideration for the regulations. Prohibited goods consist of those whose transactions are forbidden.