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maintain the spirit of the concept found in neighbouring jurisdictions. In the Bahamas, however,
section 2 of the Customs Management Act provides separate definitions for “prohibited goods”,

“prohibited exports”, “prohibited imports” and “prohibited or restricted goods”. This may
seem confusing at first but, notably, item 1 of the First (Prohibited and Restricted Imports) and

Second (Prohibited and Restricted Exports) Schedules of the Customs Management Act,

respectively provide that:
“Prohibited Goods

1. All goods the importation of which is prohibited under the provisions of any law

for the time being in force in The Bahamas.

Restricted Goods
1. All goods the importation of which is regulated under the provisions of any law for

the time being in force in The Bahamas.”

“Prohibited Goods

1. All goods the exportation of which is prohibited under any law for the time being
in force in The Bahamas.

Restricted Goods
1. All goods the exportation of which is regulated under any law for the time being in

force in The Bahamas.”

Establishing the existence of “prohibited goods” or “restricted goods” is a question of both

law and fact as:
(a) the prohibition or restriction must be established by law; and

(b) the good must be proven to be that which is prohibited or restricted.

In this regard, scientific analysis or expert opinion may be necessary to establish the identity of
the good and the fact that it falls within the prohibition. With this in mind, a bank manager

in Said Ajami v. the Comptroller of Customs [1954] UKPC 35, was held to be a “person who in
the course of his business had to, and did, keep in touch with current law and practice with

regard to notes that were legal tender” for the purposes of establishing prohibited goods under
the Exchange Control Ordinance of Nigeria. Similarly, a forensic document examiner, certified

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