Customs amendments expand passenger data and beneficial owner definitions, imposing reporting obligations, penalties, and duty rate adjustments.

Amendments introduce a defined beneficial owner, include Foreign Post Offices and International Courier Terminals as customs stations, tighten bill of entry filing and self-assessment verification, permit storage for warehoused imports entered prior to removal, and expand Board rulemaking for postal entries and passenger/crew manifest and passenger name record information with prescribed penalties for delays. The Authority for advance rulings is reorganised under the income-tax provision with increased fees and a six-month pronouncement limit; tariff schedules are harmonised and multiple duty rates are adjusted for specified commodities, some effective immediately under provisional collection.

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