Section 118. All cases or packages containing goods shall bear marks and numbers and such marks and numbers shall be shown on all documents relating to such goods.
Section 119.115 Any person who commits an offence under this Act and no other penalty for such offence is provided by this Act or any other law, such person shall be liable to a fine not exceeding fifty thousand Bath.
Section 120. The provisions of this Act shall prevail in all matters concerned with the customs where inconsistent with the provisions of other Acts or Notifications in forced, and Acts or Notifications which will come into force at a future date shall not be deemed as repealing, restricting, altering, or withdrawing the powers under this Act unless such new Act or Notification expressly states such an intention.
Section 121. This Act shall equally apply to the importation and exportation of goods or to any kind of trade across the territorial boundaries of the Kingdom as to trade by sea. All the provisions, requirements, and penalties of this Act shall be applicable in so far as possible in connection with such land trade notwithstanding the use of words or terms ordinarily applicable to shipping, and such words or terms shall mean and include trains, vehicles, carriers, beast of burden, aircraft, Customs boundary post, airports prescribed as tax checkpoints, the loading, discharge, as the case may be, or other like words or terms applicable to land or air traffic whenever necessary for the purpose of this section.
Section 122.116 The Minister of Finance shall have charge and control of the execution of this Act and shall have the power to issue Ministerial Regulations prescribing official holidays and official working hours for the Customs, fixing fees, charges, license fees, price of forms and travelling expenses and anything concerned in order to carry out any performance in accordance with these provisions.
Such Ministerial Regulations shall come into force as from their publication in the Government Gazette.
Notified on this 30th July B.E. 1926.
                  
115. As amended by section 4 of the Customs Act (No. 19), B.E.2548 (2005).
116. As amended by section 7 of the Customs Act (No. 10), B.E. 2483 (1940).