4BWhat is a Customs‑related law

4B  What is a Customs‑related law   In this Act: Customs‑related law means:  (a) this Act; or  (b) the Excise Act 1901 and regulations made under that Act; or  (baa) section 72.13 of the Criminal Code; or  (ba) Division 307 of the Criminal Code; or  (c) any other Act, or any regulations made under any other Act, in so far as the Act or regulations relate to the importation or exportation of goods, where the importation or exportation is subject to compliance with any condition or restriction or is subject to any tax, duty, levy or charge (however described).