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<h1>Importers Must Submit Bill of Entry by Next Day After Arrival or Face Late Charges Per Finance Bill 2017</h1> Clause 99 of the Finance Bill, 2017 amends section 46 of the Customs Act. It mandates that importers must present the bill of entry by the end of the next day after the arrival of the transport carrying goods at a customs station for clearance. A bill of entry can be submitted up to thirty days before the expected arrival. If the bill is not presented within the specified time without sufficient cause, the importer must pay prescribed charges for late submission.