Bill of Entry filing deadline tightened; late charges and expedited duty payment required, with transitional rules for earlier filings. Amendments impose a late charge for delayed presentation of Bill of Entry by requiring presentation before the end of the next day after arrival at the customs station; BOE regulations set late charges and treat entry inwards or cargo arrival as the relevant date, with no charges for goods arrived before enactment. Separate amendment requires immediate payment of duty for self-assessed BOEs and accelerated payment where BOEs are assessed, reassessed or provisionally assessed after return, with transitional rules for BOEs filed before enactment.