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    <title>Amendment of section 2.</title>
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    <description>The substituted clause (2) of section 2 expands the statutory meaning of &quot;assessment&quot; in the Customs Act to include provisional assessment, self-assessment, re-assessment and any assessment in which the duty assessed is nil, thereby broadening the term&#039;s scope to encompass these procedural and outcome variants.</description>
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      <description>The substituted clause (2) of section 2 expands the statutory meaning of &quot;assessment&quot; in the Customs Act to include provisional assessment, self-assessment, re-assessment and any assessment in which the duty assessed is nil, thereby broadening the term&#039;s scope to encompass these procedural and outcome variants.</description>
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