Filing of bill of entry
No. CLE-HO/POLICY/CIRCULAR/2017
September 7, 2017
Members of the Council,
Sub : Filing of bill of entry
Dear Sirs,
This is in continuation to our earlier circulated dated 4.4.17 regarding regulation on filing Bill of Entry. The Central Board of Excise & Customs has now issued a Customs Instructions No.12/2017-Customs dated 31st Aug 2017 clarifying the following.
- Many a times, importers have not been able to file Bill of Entry for clearance of imported goods within stipulated time period because of certain technical problems related to ICEGATE connectivity, server etc. It is also brought to notice of the Board that there are instances when, even after filing a Bill of Entry within the prescribed time period, it is subjected to payment of charges for late filing as its number is not generated within the free period, prescribed under section 46 of the Customs Act, 1962.
- Jurisdictional Chief Commissioners are requested to identify cases where reasons for late filing of Bill of Entry are not attributable to the importers and issue suitable standing orders so that proper officers can exercise powers in the interest of ease of doing business”.
Members may kindly note the above.
Thanks and regards
R.Ramesh Kumar
Executive Director
NO:CLE/HO-POLICY/CIRCULAR/2017
April 4, 2017
Members of the Council
Sub : Amendments in Bill of Entry (Electronic Integrated Declaration) Regulations, 2011.
Dear Sir,
The Central Board of Excise & Customs, Dept of Revenue has issued a Customs Notification No.26/2017-Customs (NT) dated 31.03.2017 making amendments to the Bill of Entry (Electronic Integrated Declaration) Regulations, 2011.
| Earlier Provision | Amended as per Customs Notification No.26/2017-Customs (NT) |
|---|---|
| Regulation 4. The bill of entry shall be deemed to have been filed and self-assessment of duty completed when, after entry of the electronic integrated declaration in the Indian Customs Electronic Data Interchange System either through ICEGATE or by way of data entry through the service centre, a bill of entry number is generated by the Indian Customs Electronic Data Interchange System for the said declaration. | Regulation 4. (1) The authorised person shall file the bill of entry before the end of the next day following the day (excluding holidays) on which the aircraft or vessel or vehicle carrying the goods arrives at a customs station at which such goods are to be cleared for home consumption or warehousing. |
| The bill of entry shall be deemed to have been filed and self-assessment of duty completed when, after entry of the electronic integrated declaration in the Indian Customs Electronic Data Interchange System either through ICEGATE or by way of data entry through the service centre, a bill of entry number is generated by the Indian Customs Electronic Data Interchange System for the said declaration. | |
| Where the bill of entry is not filed within the time specified in sub-regulation (1) and the proper officer of Customs is satisfied that there was no sufficient cause for such delay, the importer shall be liable to pay charges for late presentation of the bill of entry at the rate of rupees five thousand per day for the initial three days of default and at the rate of rupees ten thousand per day for each day of default thereafter: Provided that where the proper officer is satisfied with the reasons of delay, he may waive off the charges referred to in the second proviso to sub-section (3) of section 46 of the Customs Act, 1962 (52 of 1962). |
The affect of the amendments are as follows:
- Bill of Entry has to be filed on the next working day of arrival of goods into India.
- Late filing of Bill of Entry may attract charge of five thousand per day for the initial three days of default and at the rate of rupees ten thousand per day for each day of default thereafter: However, where the proper officer is satisfied with the reasons of delay, he may waive off the charges referred to in the second proviso to sub-section (3) of section 46 of the Customs Act, 1962 (52 of 1962).
The Central Board of Excise and Customs has also issued Customs Circular No.12/2017 dated 31/3/2017 which is enclosed herewith.
- As mentioned above, there is exception/exemption to the late charge in case if the importer proves genuine reason for delay in filing of the BoE and the jurisdictional officer accepts the reason.
- The amendment will come into force on a date which Finance bill 2017 received the assent of the President (i.e. on April 1, 2017).
- Sub-Section (2) of Section 47 of Customs Act is being amended so as to provide the manner of payment of duty and interest thereon in the case of self-assessed Bill of Entry or as the case may be assessed, re-assessed, provisionally assessed BoEs. The existing provision is that a time period of two days is given to an importer to pay customs duty from the time of return of bill of entry. The implication of proposed amendment is that the importer shall have to make payment of duty on the same day in case of self-assessed Bill of Entry and in case of re-assessment or provisional assessment, within one day after the return of Bill of Entry .
Members may kindly note the above.
Thanks & regards,
R.Ramesh Kumar
Executive Director
COUNCIL FOR LEATHER EXPORTS