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    <description>Section 157 of the Customs Act was amended to expand the regulatory matters on which regulations may be made. The amended provision covers delivery or presentation, finalisation of provisional assessment, pre-notice consultation, supplementary notice, advance ruling and appeal procedures, clearance or removal of goods, required documents, electronic cash ledger arrangements, audit, controlled delivery, and separate procedures for specified classes of importers, exporters, goods, or transport modes.</description>
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