ICEGATE Important Updates :Filing of Advance Bill of Entry under Section 46 of Customs Act, 1962

ICEGATE Important Updates :Filing of Advance Bill of Entry under Section 46 of Customs Act, 1962

Finance Act, 2021 introduced on 28th March, 2021 brought in a few key amendments to Section 46 of the Customs Act.


These changes facilitate pre-arrival processing and assessment of Bills of Entry (BE) by mandating advance filing thus leading to significant decrease in the Customs clearance time. The amended Section 46 requires an importer to file a BE a day before the arrival (including holidays) of the vessel/aircraft/vehicle carrying the imported goods at a Customs port/station at which such goods are to be cleared for home consumption or warehousing. However, the Board is empowered to prescribe different time limits for such filing in certain cases, not later than end of the day of arrival of the vessel/aircraft/vehicle at the Customs port/station.


After examining the relevant issues, Board notes that the ground reality is that in case of short haul vessels/flights the importer may at times not get the Master Bill of Lading (MBL)/Master Airway Bill (MAWB) on the preceding day of the arrival of the vessel/aircraft. Further, when goods arrive by vehicle at a LCS, it is invariably the case where the import report is filed only at the time of its arrival. In these situations it would be difficult for the importer to adhere to the new requirement of Section 46, as above. Accordingly, with a view to facilitate the importers, Board has amended the Bill of Entry filing process by issue of Notification No.34/2021-Customs(N.T.), dated 29.03.2021 thereby prescribing different time-limits for filing BE in respect of goods imported by various modes of transport.


It may be noted that in the existing provision a BE may be presented 30 days prior to the expected arrival of the aircraft / vessel / vehicle carrying the imported goods continues.


The importers are encouraged to file the BE well in advance and according to the above-mentioned timelines. In accordance with the said Section 46 read with the said Regulations, a BE that is filed after the above timelines shall attract late charges.


Several representations have been received regarding the non-availability of MBL/MAWB within the prescribed time-limits leading to delay in filing advance BE. Upon careful examination this matter and noting the genuine difficulties of the importers, the Board has decided to do away with the requirement of MBL/MAWB for the filing of advance BE. Only reference of HBL / HAWB" or "HBL / HAWB reference would be sufficient at the time of advance filing. Thus, an importer can now file the advance BE on the strength of either a MBL/MAWB or the HBL/HAWB or both.


Further, to regularize the BE filed in advance with the import general Manifest (IGM) when a BE has been filed only with the HBL/HAWB (and not MBL/MAWB), it has been proposed to enable an option in ICEGATE for the importer to subsequently update the MBL/MAWB in the BE. This amendment to the already filed BE would be auto approved in the Customs Automated System without the need for approval of a Customs officer. An automated approval by the Customs Automated System is supported by section 149 of the Customs Act, 1962 amended vide Finance Act, 2021. Since all such amendments would be auto approved by the Customs Automated System, these would not be subject to levy of fees under the Levy of Fees (Customs Documents) Regulations, 1970.


Below image depicts the important amendments regarding filing of Bill Of Entry w.e.f 30.03.2021 of section 46 of Custom Act.


Image Courtesy - www.cbic.gov.in


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