Electronic presentation of customs entries: entries must be filed electronically, with Commissioner able to allow alternatives where infeasible. The amendment requires that entries be presented electronically by inserting the word 'electronically' after 'by presenting' in subsection (1), replaces the proviso to grant the Commissioner of Customs discretion to allow an entry to be presented in any other manner where electronic presentation is not feasible, and omits the words 'at the foot thereof' from subsection (4).