Preamble of the Act is being amended to provide for levy of fee and service charges on account of various services being provided.

Clause (b) is being substituted by the new definition of “appropriate officer" as, in relation to any function to be performed under this Act, means the officer of customs to whom such functions have been assigned by or under this Act and the rules made there under.

Clause (e) is being substituted by the new definition of the “Board” as “means the Federal Board of Revenue, constituted under the Federal Board of Revenue Act, 2007;”

In sections 3A Directorate General of Intelligence and Investigation, Federal Board of Revenue, 3B Directorate General of Internal Audit & 3D Directorate General of Valuation; the nomenclatures of Officers are being proposed to be amended.