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    <title>Amendment of section 14</title>
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    <description>An inserted clause authorises the Board to specify additional importer obligations and the checks to be exercised, including the circumstances and manner of exercising them, where the Board has reason to believe that the declared value of a class of imported goods may not be truthful or accurate based on trends in declared values or other relevant criteria.</description>
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      <description>An inserted clause authorises the Board to specify additional importer obligations and the checks to be exercised, including the circumstances and manner of exercising them, where the Board has reason to believe that the declared value of a class of imported goods may not be truthful or accurate based on trends in declared values or other relevant criteria.</description>
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