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of <h1>Customs Act Section 15 Amended: Bill of Entry Date Tied to Vessel or Aircraft Arrival.</h1> In the Customs Act of 1962, section 15 has been amended by the Finance (No. 2) Act, 1996. The amendment modifies the proviso in subsection (1) to stipulate that if a bill of entry is presented before the vessel's entry inwards or the aircraft's arrival with the imported goods, it will be considered as presented on the actual date of the vessel's entry or the aircraft's arrival.
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