CBIC vide Notification No. 35 /2021-Customs (N.T.) dated March 29, 2021, has issued the ‘Bill of Entry (Forms) Amendment Regulations, 2021’ to further amend the Regulation 4(1) of the Bill of Entry (Forms) Regulations, 1976, (“BE (Forms) Regulations”) with regard to time limit for filing the bill of entry by the authorised person.
Amended Regulation 4(1) of the BE (Forms) Regulations now reads as below:
“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 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 mentioned below:-
(i) Bangladesh ;
(ii) Maldives ;
(iii) Myanmar ;
(iv) Pakistan ;
(v) Sri Lanka.
(b) In case of a customs airport 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) 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 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.
(d) In case of a land customs 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) of the arrival of the vehicle (which includes train) carrying the goods at the land customs station.”
The Notification can be accessed at: https://www.cbic.gov.in/resources/htdocs-cbec/customs/cs-act/notifications/notfns-2021/cs-nt2021/csnt35-2021.pdf