OBS_VALUE: An advanced notice is to be given to the customs authorities with regard to the origin of the goods, the craft, the type of cargo among others.The new Customs and Excise Act 2018 has entered into effect from 1 October 2018. An important new measure  is the ‘’provisional values scheme’’, which allows importers, who are unable to establish the customs value of goods at the time of importation, to declare a provisional value. The final value of the goods can be declared later once all required information has been obtained.