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    <title>Clarification regarding legislative changes relating to Customs Act, 1962 proposed in the Finance Bill, 2017</title>
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    <description>Amendments impose a late charge for delayed presentation of the Bill of Entry based on the relevant arrival/entry inwards date, require customs cargo service providers to report arrival information, and accelerate duty payment obligations-self assessed BOEs require payment on the same day while reassessed or provisionally assessed BOEs face a shortened payment period-with transitional provisions preserving prior terms for BOEs filed before enactment except where reassessment occurs after enactment.</description>
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