CBIC Notifies ‘ICEGATE’ for Filing of Documents etc. and also amended Bill of Entry (BOE) Regulations

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.

  1. Bangladesh
  2. Maldives
  3. Myanmar
  4. Pakistan
  5. Sri Lanka
Imports consigned from all

countries other than those

mentioned in column (3)

2. Airport All imports None
3. Land custom Station All imports None
4. ICD None All imports

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: 

PDF version is attached: CBIC Notifies ‘ICEGATE’ for Filing of Documents etc. and also amended Bill of Entry (BOE) Regulations


This document has been prepared in summary form by Dewan P. N. Chopra & Co. based on the notifications and circular as indicated above. For further details, please refer the said Judgement as per link attached above. While the information is believed to be accurate to the best of our knowledge, we do not make any representations or warranties, express or implied, as to the accuracy or completeness of such information. Reader should conduct and rely upon their own examination, investigation and analysis and are advised to seek their own professional advice. The information and data contained herein is not a substitute for the recipient’s independent evaluation and analysis. This document is not an offer, invitation, advice or solicitation of any kind. We accept no responsibility for any errors it may contain, whether caused by negligence or otherwise or for any loss, howsoever caused or sustained, by the person who relies on it.

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