(a) the application of this Act to postal articles and the powers of officers in the service of the Post Office in relation to goods imported or exported by post;

(b) the conditions upon which goods may pass in transit;

(c) the fee to be paid for any licence issued under this Act;

(d) the rents and other charges to be paid in respect of goods warehoused or deposited in a customs warehouse, Government warehouse, transit shed or customs area;

(e) the total or partial exemption from import duty for a limited period of a vehicle, or article of an everyday kind in actual use, brought into Kenya by a person making only a temporary stay therein;

(f) the transmission by post without prepayment of postage of any return or declaration required or authorized under the provisions of this Act;

(g) the information to be supplied by the importer or any other person concerned with the importation of goods for the purpose of the proper valuation thereof, and the production of books of accounts or other documents relating to the purchase, importation, or sale of the goods;

(h) the regulation and control of the conduct of business and operations of refineries;

(i) the weights, quantities and sizes in which excisable goods may be made up or packed for sale;

(j) the returns to be made by a licensee for the purposes of this Act;

(k) for securing and collecting duty;

(l) regulating the manufacture of spirits;

(m) prescribing the maximum and minimum strengths of any wort, wash or spirits;

(n) regulating the receipt, storage, warehousing, removal and delivery of spirits prior to the payment of duty thereon, or in respect of which duty has been remitted;

(o) regulating operations in a distiller's or rectifier's warehouse;

(p) regulating the denaturing of spirits;

(q) the dumping of goods and subsidisation of goods exported in Kenya;

(r) the implementation of Kenya's obligation under any international treaty or agreement relating to the provisions of this Act .

(2) Regulations made under subsection (1) may provide that any person contravening any of the provisions thereof shall be guilty of an offence and liable to a fine not exceeding one million five hundred thousand shillings or three times the value of the goods involved, whichever is the higher, or to imprisonment for a term not exceeding three years, or to both.