Bill of entry filing deadlines require electronic self-assessment; late presentations attract specified charges subject to caps and waiver. Regulation requires location-specific filing deadlines for bills of entry and deems a bill filed and self-assessed when the electronic integrated declaration is entered on the common portal or via service centre and a bill of entry number is generated by the Electronic Data Interchange System; late filing without sufficient cause attracts specified late presentation charges subject to a cap and possible waiver by the proper officer.