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Customs - Highlights / Catch Notes

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The procedure for filing and processing Bill of Entry amendment ...


Procedure for filing Bill of Entry amendments: Online filing via Common Portal or Service Centre. Self/auto approval & officer approval process outlined.

Circulars     Customs

May 22, 2024

The procedure for filing and processing Bill of Entry amendment requests is governed by Section 149 of the Customs Act, 1962. Importers/Customs Brokers can file online amendments through the Common Portal or Service Centre. Amendments fall into two categories: self/auto approval and approval by the officer. Various scenarios dictate the approval process based on when the amendment is filed. Requests are categorized into three types: IGM amendments, typographical errors, and major amendments. Conversion of bill of entry types requires approval from Additional/Joint Commissioner. Amendments after Out of Charge require manual OOC cancellation. Pre-approval of physical/e-office file amendments is discontinued. Amendments are not allowed until examination report completion. All necessary documents must be uploaded in e-Sanchit for verification. Importers/Customs Brokers can directly file online amendments and officers must approve or reject based on Customs Act provisions.

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