Bill of Entry electronic filing and late-presentation charges require timely digital declarations and allow waiver procedure. The regulations require authorised persons to enter and digitally sign electronic integrated declarations and supporting documents on the customs automated system or via service centres; a bill of entry is deemed filed when a unique bill of entry number is generated by the Indian Customs Electronic Data Interchange System. Late presentation attracts daily charges subject to a cap linked to duty payable, with a distinct maximum where no duty is payable. The Additional/Joint Commissioner of the Appraising Group is the proper officer for waiver of late charges, which must be decided and recorded promptly. Assessed copies and originals of supporting documents must be retained and produced on demand.