Late filing charges for import declarations require prompt BOE presentation or face levies; waiver possible for bona fide non-willful delay. Amendments introduce a late charge for delayed presentation of Bills of Entry, requiring BOEs to be presented by the end of the next day (excluding holidays) after arrival of the conveyance or cargo at the customs station; entry inwards or cargo arrival at ports, ICDs, airports and land customs stations determines liability, and reporting of arrival data into ICES by cargo service providers is mandated. Payment timing is tightened: duty on self-assessed BOEs is payable the same day, while reassessed or provisionally assessed BOEs require payment within one day after return; transitional rules preserve the prior two-day period for BOEs filed before enactment except where reassessment occurs thereafter.