Bill of entry time limits amended: presentation required by end of preceding day; Board may prescribe alternative limits. Amendment to section 46(3) of the Customs Act requires presentation of the bill of entry 'before the end of the day (including holidays) preceding the day' of import, replacing the prior 'before the end of the next day following the day (excluding holidays)' formulation; the Board may prescribe different time limits for presentation, not later than the end of the day of arrival, and textual changes adjust the proviso sequencing.