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