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<h1>Customs Act Amendments: Importers Must File Bill of Entry Next Day; Late Charges for Delays as per Finance Bill, 2017.</h1> The circular addresses amendments to Sections 46 and 47 of the Customs Act, 1962, as proposed in the Finance Bill, 2017. Importers must now file the Bill of Entry by the end of the next day following the arrival of goods, with late charges applicable for delays. Amendments to related regulations specify that no late charges apply if goods arrived before the enactment of the Finance Bill, 2017. Additionally, the payment of customs duty must be made on the same day for self-assessed Bills of Entry, with a one-day period for re-assessed or provisionally assessed entries. Waivers for late charges are considered for non-willful delays.