The Ministry of Finance vide its notification dated 29th March 2021 has notified the Bill of Entry (Forms) Amendment Regulations, 2021 to further amend the Bill of Entry (Forms) Regulations, 1976.
The Amendment is brought under regulation 4 (1a) which notifies that 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 authorised 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 authorised 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 as specified.
Further in case of an inland container depot or air freight station at which goods are to be cleared for home consumption or warehousing, the authorised 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.
