²[Bill of Entry (Electronic Integrated Declaration) Amendment Regulations, 2017.]

^old[¹[These regulations may be called the Bill of Entry (Electronic Declaration) (Amendment) Regulations, 2016.]]

^old[Bill of Entry (Electronic  Integrated Declaration) Regulations 2011]

Vide:-Notification No. 79/2011-Cus (NT) Dated 25/11/2011

In exercise of the powers conferred by section 157 read with section 46 of the Customs Act, 1962 (52 of 1962) and in supersession of the Bill of Entry (Electronic Declaration) Regulations,1995, except as respects things done or omitted to be done before such supersession, the Central Board of Excise and Customs hereby makes the following regulations, namely:-

1. Short title, extent and commencement. - 

²[(1) These regulations may be called the Bill of Entry (Electronic Integrated Declaration) Amendment Regulations, 2017.]

^old[¹[(1) These regulations may be called the Bill of Entry (Electronic Declaration) (Amendment) Regulations, 2016.]

^old[(1) These regulations may be called the Bill of Entry  Electronic Integrated Declaration Regulations, 2011.]

(2) They shall apply to the import of goods through all customs stations where the Indian Customs Electronic Data Interchange System is in operation.

(3) They shall come into force on the date of their publication in the Official Gazette.

2. Definitions. - 

In these regulations, unless the context otherwise requires, -

(a) "authorised person" means an importer or a person authorised by him who has a valid licence under the ¹[Customs Brokers Licensing Regulations, 2013 shall be substituted;[ ^OLD[Customs House Agents Licensing Regulations, 2004;]

^Omitted[(b) “annexure” means annexure to these regulations;]

(c) “bill of entry” means ¹[Electronic Integrated Declaration] ^OLD[Electronic Declaration] accepted and assigned a unique number by the Indian Customs Electronic Data Interchange System, and includes its ¹[electronic records] or print outs ^OLD[print-outs];

Explanation.- For the purposes of this clause, the electronic record shall have the meaning assigned to it in the Information Technology Act, 2000 (21 of 2000);

(d) ¹[Electronic Integrated Declaration] ^OLD[Electronic Declaration] means particulars relating to the imported goods that are entered in the Indian Customs Electronic Data Interchange System;

(e) “ICEGATE” means Indian Customs Electronic Data Interchange Gateway, an e-commerce portal of the Central Board of Excise and Customs;

(f) "service centre" means the place specified by the Commissioner of Customs where the data entry of an ¹[Electronic Integrated Declaration] ^OLD[Electronic Declaration], is carried out;

(g) words and expressions used and not defined herein but defined in the Customs Act, 1962 (52 of 1962) shall have the same meaning as assigned to them in the said Act.

3. The authorised person may enter the ¹[Electronic Integrated Declaration] ^OLD[Electronic Declaration] in the Indian Customs Electronic Data Interchange System by himself through ICEGATE or by way of data entry through the service centre by furnishing the particulars, ¹[in the electronic form provided at the website https:// www.icegate.gov.in] ^OLD[in the format set out in Annexure.]

²[4."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.

(2) 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.

(3) 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).

(4) No charges for late presentation of Bill of Entry shall be liable to be paid where the entry inwards or arrival of cargo, as the case may be, has taken place before the date on which the Finance Bill, 2017 receives the assent of the President."]

old [4. The bill of entry shall be deemed to have been filed and self-assessment of duty completed when, after entry of the ¹[Electronic Integrated Declaration] ^old[Electronic 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.]

5. After the completion of assessment, the authorised person shall present the original bill of entry (customs copy) and duty-paid challan and supporting import documents to the proper officer of customs for making an order permitting clearance, after examination of the imported goods if so required.

6. After making an order under regulation 5, the proper officer shall generate duplicate bill of entry (importer’s copy) and the triplicate bill of entry (exchange control copy).

7. The original bill of entry (customs copy) along with supporting import documents shall be retained by the proper officer of customs and after suitable endorsements the duplicate bill of entry (importer’s copy) and the triplicate bills of entry (exchange control copy) shall be handed over to the authorized person.

F.No.450/26/2011-Cus.IV (pt-1)

Click here for Annexure

(Vikas)

Under Secretary to the Government of India

1. Substituted Vide Notification No. 45/2016 - Customs (N.T.) Dated 01/04/2016

2. Substituted Vide Notification No. 26/2017 - Customs (N.T.) Dated 31/03/2017