. . "purposes of this Act and the conditions of use ofsuch forms; (o) the fees to be paid for any licence issued under this Act and the fees to be paid for providing certificates, documents or other services to the public; (p) the sale of goods by the Customs. (2) Regulations made under subsection (1) may provide that any person contravening any of the provisions thereof shall be guilty of an offence a" . . .