Delegated legislation in Finance Bill 2026 empowers administrations to set rules for tax and customs procedures and conditions. The Finance Bill, 2026 grants the Central Government and the Central Board authority to make detailed rules and regulations prescribing forms, verification, conditions and procedural requirements for immunity and waiver applications, merger conditions for tax purposes, conditions under certain Schedules, the Foreign Assets Disclosure Scheme, and customs rules governing duty free treatment, entry, declaration, custody, examination, assessment, clearance and transit of imported or exported goods.