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    <title>Clarifications on the Legislative changes in Section 46 of Customs Act, 1962</title>
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    <description>Advance filing of Bills of Entry is required to support pre-arrival processing and assessment of imported goods. The general deadline is the end of the day preceding arrival of the carrying vessel, aircraft or vehicle. Sea imports from specified neighbouring countries, and all imports arriving by airport or through a Land Customs Station, may be filed by the end of the day of arrival. Bills of Entry may continue to be presented up to 30 days before expected arrival.</description>
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