Section 9, The Finance Act, 2006.

(1) There shall be charged for the replacement of a lost ormisplaced customs document, a fee of two hundred thousand leones. (2) In this section “customs document” means any document relating to the forwarding or clearance of goods under the Customs Act, the Customs Tariff Act, 1978 and any order, proclamation, regulation or other statutory instrument made under any of them.