CBIC vide NN.33/2021- Customs (N.T) dated 29.03.2021 notifies the common accessible portal i.e. ICEGATE as the Common Customs Electronic Portal for facilitating registration, filing Bill of entry (BoE), Shipping bills, other documents and forms prescribed under the Customs act, 1962 or under any other law or the rules or regulations made thereunder. Such common portal will also be used for payment of duties and exchange of data with other systems within or outside India.
Further to facilitate the importers, CBIC has amended Bill of entry regulations, 2018 by issue of NN. 34/2021-Customs (N.T) dated 29.03.2021 thereby prescribing different time limits for filing BoE in respect of goods imported by various modes of transport. The changes that have been made vide above notification are as follows:-
|S. No.||Customs Stations||Bill of Entry is Required to be Filed Latest by End of the Day of Arrival of the
|Bill of Entry is Required to be Filed Latest by the End of Day Preceding the Day of Arrival of the Vessel/Aircraft/Vehicle|
|1.||Sea Port||Imports consigned from following countries viz.
||Imports consigned from all
countries other than those
mentioned in column (3)
|3.||Land custom Station||All imports||None|
Similarly, changes have been made in BoE (Forms) Regulations, 1976, vide NN. 35/2021 dated 29.03.2021 prescribing different time limits for filing of BoE in respect of goods imported.
Further vide NN.36/2021-Customs (N.T) dated 29.03.2021, CBIC hereby provides for supplementing of Bill of Lading details in the BoE presented under the second proviso to the sub section (3) of section 46 of the Customs Act, 1962, which may be done by the importer on the common portal.
Also, in consultations with members of the trade and customs, board has issued clarification on changes in Sec 46 of Customs act, 1962. According to Circular no. 08/2021-Customs dated 29.03.2021, if a BoE is not filed by the mentioned timelines, shall attract late charges, while explaining that, relevant dates for determining late charges as clarified earlier by Circular No. 12/2017-Customs remains unchanged.
Board has also decided to do away with the requirement of Master Bill of Lading (MBL)/Master Airway Bill of lading (MAWB) for the filing of advance BoE. Now only the reference of House Bill of Lading (HBL)/House Airway Bill (HAWB) would be sufficient at the time of advance filing.
For more details, Read the Notification & Circular from the Link below:
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