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    <title>Amendment of section 47</title>
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    <description>Amendment to the Customs Act substitutes the words &quot;five days&quot; for the prior timeframe and replaces the previously specified percentage with &quot;ten per cent.&quot; in subsection (2), thereby extending the statutory procedural period and reducing the prescribed percentage rate by literal substitution in that provision.</description>
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      <description>Amendment to the Customs Act substitutes the words &quot;five days&quot; for the prior timeframe and replaces the previously specified percentage with &quot;ten per cent.&quot; in subsection (2), thereby extending the statutory procedural period and reducing the prescribed percentage rate by literal substitution in that provision.</description>
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