Beneficial owner definition expanded to cover persons controlling imported or exported goods; courier and post definitions added. The Bill amends section 2 of the Customs Act by inserting definitions: 'beneficial owner' (person on whose behalf or who controls imported/exported goods), 'passenger name record information' (carrier booking records), 'international courier terminal' and 'foreign post office' (as appointed under section 7(1)). It substitutes clause (13) to include courier terminals and foreign post offices, omits postal entry language in clause (16), and replaces 'any owner' with 'any owner, beneficial owner' in clauses (20) and (26).