১৪৷ Customs Act এর section 86 এর পর নিম্নরূপ নূতন section 86A সন্নিবেশিত হইবে, যথা:-“86A. Warehousing bank guarantee.-Notwithstanding anything contained anywhere under this Act regarding execution of a bond in relation to clearance of goods for warehousing, the Board or a Commissioner of Customs authorised in this behalf by it, may, instead of requiring execution of bond, direct that a bank guarantee, in such form and for such amount as the Board may prescribe, be furnished.”৷