This is a new section which specifies different conditions whereby a person shall be guilty of a fiscal fraud if he is found related to any of the matters described below:

a. causes to submit documents including those filed electronically, which are concocted, altered, mutilated, false, forged, tempered or counterfeit to a functionary of customs;

b. declares in the bill of entry or bill of export or electronically filed customs declaration, the name and address of any exporter or importer which is physically non-existent at the given address;

c. declares in the bill of entry or bill of export or electronically filed customs declaration, an untrue information regarding description, quantity, quality, origin and value of goods;

d. alters, mutilates or suppresses any finding of the customs functionary on any document or in the computerized record; or

e. attempts, abets or connives in any action in relation to offences mentioned in clauses (a), (b), (c) and (d) above,

These provisions also provide for procedures for confrontation and adjudication.