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    <description>The Central Government may make rules to carry out the Customs Act, including rules on transaction value determination, duty treatment of accessories and spare parts, deferred payment of duties and charges, detention and confiscation procedures and evidentiary requirements, reimbursement to informants for detention-related expenses, shipping bill information for non-exported or re-landed goods, publication of particulars of persons guilty of contraventions, compounding amounts and procedures, and procedural requirements to implement Chapter VAA.</description>
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