The Central Board of Indirect Taxes and Customs through notification dated 29th March, 2021 has issued the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Amendment Regulations, 2021. The amendment provides following directions for submission of Bill of Entry:
- 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:
- 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:- (i) Bangladesh ; (ii) Maldives ; (iii) Myanmar ; (iv) Pakistan ; (v) Sri Lanka.
- 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.
- 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.
- 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.
