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  5. Act FAQs

Act FAQs

Support tools and answers to your questions.

Our Comparison Guide compares the 1996 and 2018 Acts sections by section.

View the specific FAQs for the 10 new services and initiatives.

General FAQs

Some frequently asked questions about the changes.

Valuation rulings

FAQs on Valuation rulings

Provisional values

FAQs on Provisional values

Compensatory interest and late payment penalties

FAQs on Compensatory interest and late payment penalties

Joint Border Management System changes

FAQs for Joint Border Management System changes

Administrative penalties

FAQs for Administrative penalties

Administrative review

FAQs for Administrative review process

Excise goods

FAQs for Excise goods

Comptroller's discretion

FAQs for Comptroller's discretion

Storing business records

FAQs for Storing business records