Customs regulation-making power covers declarations, refunds, ledgers, audit, warehousing, and special procedures for trade compliance. The Board may make regulations consistent with the Customs Act and rules to carry out the purposes of the Act. The power covers the form, manner, timing, conditions and documentation for customs declarations, refund and appeal applications, advance ruling procedures, document amendments, and passenger and crew information. It also extends to duty-free transhipment and warehousing conditions, provisional assessment, pre-notice consultation, clearance of goods, electronic cash and duty credit ledgers, audit, authentication, controlled delivery, and special procedures for specified classes of importers, exporters, persons, goods, or transport modes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs regulation-making power covers declarations, refunds, ledgers, audit, warehousing, and special procedures for trade compliance.
The Board may make regulations consistent with the Customs Act and rules to carry out the purposes of the Act. The power covers the form, manner, timing, conditions and documentation for customs declarations, refund and appeal applications, advance ruling procedures, document amendments, and passenger and crew information. It also extends to duty-free transhipment and warehousing conditions, provisional assessment, pre-notice consultation, clearance of goods, electronic cash and duty credit ledgers, audit, authentication, controlled delivery, and special procedures for specified classes of importers, exporters, persons, goods, or transport modes.
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