Waiver of Late Fee for delayed bills of entry due to COVID-19 disruption; temporary relief with email regularization permitted. Late fee liability for delayed bills of entry under the Bill of Entry regulations and the second proviso to Section 46(3) of the Customs Act is suspended for bills filed late to clear import consignments that arrived at the port/ICD on or after the start of the COVID-19 disruption, until further notice; the amendment modifies an earlier public notice, retains other provisions, and directs dissemination to trade bodies while permitting email-based regularization and designating the measures as a standing order for staff.