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          <h1>Definitions and scope in Customs (Finalisation of Provisional Assessment) Regulations, 2025, including Act reference and test results</h1> These regulations define terms for the Customs (Finalisation of Provisional Assessment) Regulations, 2025: 'Act' refers to the Customs Act, 1962; the 'date of assent of the Finance Act, 2025' is fixed as 29 March 2025; and 'documents or information' expressly includes results of chemical or other tests. Any term not defined in these regulations but defined in the Act carries the meaning given in the Act.

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