Regulatory power to prescribe forms, procedures and conditions for customs administration, documentation, payments and procedural mechanisms. Section 157 empowers the Board with a general regulatory power to make regulations consistent with the Customs Act to implement its purposes, including prescribing forms and manners for customs documents and manifests; conditions for transhipment, transport and warehousing operations; procedures for assessment, notices, advance rulings and appeals; clearance and documentation requirements; rules for electronic duty and credit ledgers; audit, authentication and identification processes; controlled delivery; differentiated procedures by class of persons or goods; and amendment of documents.