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    <title>Bill of Entry (Forms) Amendment Regulations, 2017</title>
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    <description>A new Regulation 4 requires the importer or an authorised person holding a valid customs broker licence to present the bill of entry before the end of the next day (excluding holidays) following arrival at the customs station for clearance. If not presented within that time and no sufficient cause exists, the importer is liable to escalating charges for late presentation, subject to waiver by the proper officer if reasons are satisfactory. No late-presentation charges apply where entry inwards or cargo arrival occurred before assent to the Finance Bill.</description>
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