This law makes multiple changes to customs, VAT, and other tax regulations to strengthen anti-money laundering controls and revise penalties. Customs authorities are authorized to search passenger luggage in their absence if it saves time, and reporting requirements for cash transfers are introduced with fines of up to 20% of unreported amounts. The changes also allow customs and tax authorities to retroactively correct decisions for up to six years if courts or tax appeals have changed the interpretation of rules. The law affects importers, travelers, postal service users, and legal entities conducting cross-border business.