৮৷ Customs Act এর section 18 এর sub-section (2) এর “for any goods” শব্দগুলি বিলুপ্ত হইবে; এবং উক্তরূপে সংশোধিত sub-section (2) এর পর নিম্নরূপ Explanation সন্নিবেশিত হইবে যথা:-“Explanation:- The rate of regulatory duty on any such goods may be higher than that of the customs duty leviable on that goods as prescribed in the said Schedule, provided such regulatory duty does not exceed the highest rate of customs duty of that Schedule.”৷