Customs self-assessment framework expanded, with provisional assessment, audit powers, and first-charge recovery mechanisms strengthened.

The Bill introduces self-assessment into the Customs Act, replacing and aligning assessment provisions, enabling provisional assessment when self-assessment is not possible, and authorising audits of assessments including at importer or exporter premises. It standardises refund limitation to one year, simplifies recovery and interest provisions, makes liabilities a first charge on property (subject to stated exceptions), permits electronic filing of import/export entries with alternatives, and empowers the Board to set monetary limits and directions for Commissioners' appeals, with specified retrospective effect.

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