Agent liability: agents authorised by owners or importers are statutorily accountable for acts or omissions under customs law. Amendment expands agent responsibility by expressly making an agent liable for acts or omissions committed in respect of goods where the agent has been authorised, expressly or impliedly, by the owner, importer or exporter to act on their behalf for the purposes of the Customs Act, and clarifies that an agent's liability extends to any liability arising under the Act in relation to those authorised functions.