The Central Board of Indirect Taxes and Custom (CBIC) on March 29, 2021 has issued the Bill of Entry (Forms) Amendment Regulations, 2021 to further amend the Bill of Entry (Forms) Regulations, 1976.
The following amendment has been made under the Bill of Entry (Forms) Regulations, 1976: -
•In Regulation 4(1) which specifies the importer or person who has a valid license under the Custom Broker Licensing Regulation 2013 should present the bill of entry on which the aircraft or vessel vehicle carrying the goods arrives at a custom station, the following has been substituted: -
“4(1)(a) In case of a customs port (other than inland container depot and air freight station) at which goods are to be cleared for home consumption or warehousing, the authorized person shall file the bill of entry before the end of the day (including holidays) preceding the day on which the vessel carrying the goods arrives at the customs port:
Provided that the authorized person shall file the bill of entry before the end of the day (including holidays) of said arrival of the vessel where the goods are consigned from any of the countries mentioned below: -
(b) In case of a customs airport at which goods are to be cleared for home consumption or warehousing, the authorized person shall file the bill of entry before the end of the day (including holidays) of the arrival of the aircraft carrying the goods at the customs airport.
(c) In case of an inland container depot or air freight station at which goods are to be cleared for home consumption or warehousing, the authorized person shall file the bill of entry before the end of the day (including holidays) preceding the day on which the vehicle (which includes train) carrying the goods arrives at the inland container depot or air freight station.
(d) In case of a land customs station at which goods are to be cleared for home consumption or warehousing, the authorized person shall file the bill of entry before the end of the day (including holidays) of the arrival of the vehicle (which includes train) carrying the goods at the land customs station.”.
The Regulation shall come into force on March 29, 2021.
[Notification No: - G.S.R. 219(E)]