Customs compliance definitions establish jurisdiction, principal business address, proper officer authority, and incorporation of undefined statutory terms.

The Regulations define the Act, the jurisdictionally competent Commissioner of Customs, principal place of business, and proper officer. Jurisdiction for importers and exporters depends on the customs station where import or export activity is conducted, while Customs Broker jurisdiction follows the Customs Brokers Licencing Regulations, 2018. The principal place of business is the primary address in the Importer Exporter Code. Undefined terms have the meanings assigned under the Customs Act, 1962.

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