Deeming provision: bill of entry presented before vessel or aircraft arrival is treated as presented on arrival. Amendment to section 15 of the Customs Act, 1962 introduces a deeming provision: if a bill of entry has been presented before the date of entry inwards of the vessel or the arrival of the aircraft by which the goods are imported, the bill of entry shall be deemed to have been presented on the date of such entry inwards or the arrival, as the case may be.