Customs Document definitions clarify which documents attract customs fees and frame scope of compliance under the Customs Act The Regulations define key terms for the fee regime: Act means the Customs Act; Customs Document comprises documents used in compliance with the Act, including bill of entry, shipping bill, bill of export, import manifest, import report, export manifest, export report, bill of transhipment, baggage declaration, show cause notice and any order passed under the Act; and Section means a section of the Act, thereby delimiting the documents and statutory references subject to levy of fees.