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THE BILL OF ENTRY (ELECTRONIC INTEGRATED DECLARATION AND PAPERLESS PROCESSING) REGULATIONS, 2018

Customs - Import - Export - SEZ - By: - Mr. M. GOVINDARAJAN - Dated:- 18-5-2018 - Regulations The Central Board of Indirect Taxes and Customs made the ( Regulations for short) in supersession of the Bill of Entry (Electronic Integrated Declaration) Regulations, 2011 in exercise of the powers conferred by section 157 read with sections 46 and 47 of the Customs Act. Effective date These regulations came into effect from 11.05.2018. Applicability These regulations are applicable to the import of go .....

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Integrated Declaration as particulars relating to the imported goods that are entered in the Indian Customs Electronic Data Interchange System. Authorized person Regulation 2(b) defines the expression Authorized person as- an importer; or a person authorized by the importer who has a valid licence under the Customs Brokers Licensing Regulations, 2013 or any other regulation dealing with the similar matters; and an employee of the Customs Broker who has been issued a photo identity card in Form G .....

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place specified by the Principal Commissioner or the Commissioner of Customs, as the case may be, where the date entry of an electronic integrated declaration, is carried out. Filing of Bill of Entry The authorized 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 .....

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s If the Bill of entry is not filed within the time specified 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 ₹ 5000/- per day for the initial three days of default. If the default is continued even after three days, the late presentation charge will be at ₹ 10,000/- per day for each day of default. If the proper officer is satisfied .....

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n the customs automated system and conveyed electronically to the authorized person, the custodian and to any other person(s) designated by the authorized person. Section 47(1) of the Customs Act provides that where the proper officer is satisfied that any goods entered for home consumption are not prohibited goods and the importer has paid the import duty, if any, assessed thereon and any charges payable under this Act in respect of the same, the proper officer may make an order permitting clea .....

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e consumption, if - a bill of entry for home consumption in respect of such goods has been presented in the prescribed form; the import duty, interest, fine and penalties payable in respect of such goods have been paid; and an order for clearance of such goods for home consumption has been made by the proper officer. The order referred to in clause (c) may also be made electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria. The .....

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