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<h1>Customs Waives Late Fees for Delayed Bill of Entry Submissions; Compliance with Notification No 36/2018 Urged.</h1> The circular addresses importers, Customs Brokers, and stakeholders regarding the waiver of late fee charges for delayed Bill of Entry submissions as per Notification No 36/2018-customs. Late fees are charged at Rs. 5,000 per day for the first three days and Rs. 10,000 thereafter. Waivers are possible if justified reasons are provided. Stakeholders are reminded of the option to file Bills of Entry up to 30 days before the Entry Inward date to avoid fees and expedite clearance. Compliance with the Customs Act and related guidelines is emphasized, with potential penalties for non-compliance.