Reference substitution in customs rules: earlier citations are to be read as references to the consolidated customs concessions rules. References in earlier rules, notifications, circulars, instructions, standing orders, trade notices or other orders made pursuant to prior customs concession rules are to be construed as references to the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, serving as a transitional interpretive provision to harmonise cross-references after consolidation.