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Customs Act 1962
Clearance of imported goods and export goods
Section 46. Entry of goods on importation (Relevant Updates)
*(1) The importer of any
goods
, other than goods intended for
transit or transhipment, shall make
entry
thereof by presenting
1[electronically]
8[on the customs automated system]
to the
proper officer
a
bill of entry
for home consumption or warehousing
7[in such form and manner as may be prescribed]
[helldodold[in the prescribed
form]helldod]:
2[Provided that the 5a[Principal Commissioner of Customs or Commissioner of Customs] [helldodold[Commissioner of Customs]helldod], in cases where it is not feasible to make entry by presenting electronically 8[on the customs automated system], allow an entry to be presented in any other manner:
Provided further that]
if the
importer
makes and subscribes to a declaration before the proper officer,
to the effect that he is unable for want of full information to furnish all the
particulars of the goods required under this sub-section, the proper officer
may, pending the production of such information, permit him, previous to the
entry thereof (a) to examine the goods in the presence of an officer of customs,
or (b) to deposit the goods in a public
warehouse
appointed under
section 57
without warehousing the same.
(2) Save as otherwise permitted
by the proper officer, a bill of entry shall include all the
goods
mentioned in
the bill of lading or other receipt given by the carrier to the consignor.
6[(3) The importer shall present the bill of entry under sub-section (1)
9[before the end of the day (including
holidays) preceding the day]
[helldodold[before the end of the next
day following the day (excluding holidays)]helldod] 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:
9[Provided
that the
Board
may, in such cases as it may deem fit, prescribe different time
limits for presentation of the bill of entry, which shall not be later than the
end of the day of such arrival:
Provided further that] [helldodold[Provided that]helldod] a bill of entry may be presented 7[at any time not exceeding thirty days prior to] [helldodold[within thirty days of]helldod] the expected arrival of the aircraft or vessel or vehicle by which the goods have been shipped for importation into India:
*
9[Provided also that]
[helldodold[Provided further that]helldod] where the bill of entry is not presented within the time so specified and the
proper officer is satisfied that there was no sufficient cause for such delay, the
importer
shall pay
such charges for late presentation of the bill of entry as may be prescribed.]
[helldodold[(3) A bill of entry under
sub-section (1) may be presented at any time after the delivery of the
import manifest
or import report as the case may be :
[helldod4omit[Provided that the Commissioner of Customs may in any special circumstances permit a bill of entry to be presented before the delivery of such report]helldod]
5[Provided that a bill
of entry may be presented even before the delivery of such manifest or report,
if the vessel or the aircraft or the vehicle by which the goods have been
shipped for importation into
India
is expected to arrive 7['at
any time not exceeding thirty days prior to']
[helldodold[within thirty days from]helldod]
the date of such presentation]
[helldodold[Provided further that a bill of entry may be presented even before the delivery of such manifest if the vessel or the aircraft by which the goods have been shipped for importation into India is expected to arrive within thirty days from the date of such presentation.]helldod] ]helldod]
(4) The importer while
presenting a
bill of entry
shall
[helldod3omit[at the foot thereof]helldod] make and subscribe to a
declaration as to the truth of the contents of such bill of entry and shall, in
support of such declaration, produce to the proper officer the invoice, if any,
7[such other documents relating to the
imported goods
as may be prescribed]
[helldodold[relating to the imported goods]helldod].
8[(4A) The
importer who presents a bill of entry shall ensure the following, namely:''
(a) the accuracy and completeness of the information given therein;
(b) the authenticity and validity of any document supporting it; and
(c) compliance with the restriction or prohibition, if any, relating to the
goods under this Act or under any other law for the time being in force.]
*(5) If the proper officer is satisfied that the interests of revenue are not prejudicially affected and that there was no fraudulent intention, he may permit substitution of a bill of entry for home consumption for a bill of entry for warehousing or vice versa.
1. Inserted Vide Section 44 of the Finance Act 2011
2. Substituted Vide Section 44 of the Finance Act 2011
3. Omitted Vide Section 44 of the Finance Act 2011
4. Omitted Vide Section 82 of the Finance Act 2014
5. Substituted Vide Section 82 of the Finance Act 2014
5a. Substituted Vide Section 78 of the Finance Act 2014
6. Substituted Vide Section 100 of the Finance Act, 2017
7. Substituted Vide Section 76 of the Finance Act 2018
8. Inserted Vide Section 76 of the Finance Act 2018
9. Substituted Vide Section 93 of the Finance Act 2021
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