(1) Sections 137, 139, 140, 143 to 145, 148 to 149B, 149C(1) to (3), 151, 152, 161, 166A to 167, 225, and 226 of the Customs and Excise Act 1996 apply in relation to the controlled drugs and precursor substances referred to in subsection (2) as if they were prohibited imports or exports under that Act.