CBIC vide Notification No. 34 /2021-Customs (N.T.) dated March 29, 2021. has issued the ‘Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Amendment Regulations, 2021’ to further amend the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018, (“BE Regulations”) in a following manner:
- Inserted new Regulation 2(1)(ca) under the BE Regulations that provides meaning of the Customs Automated System.
- Substituted the expression ‘Customs Automated System’ with ‘common portal’ under the Regulation 3 and Regulation 4 of the BE
- Amended the Regulation 4(1) of the BE Regulations with regard to time limit of filing the bill of entry by the authorised person.
The Amended Regulation 1(ca) of the BE Act now reads as below:
“(ca) “Customs Automated System” means the Indian Customs Electronic Data Interchange System”
The Amended Regulation 3 and Regulation 4(1) of the BE Act now reads as below:
“3. The authorised person shall enter the electronic integrated declaration and the supporting documents himself by affixing his digital signature and enter them on the common portal and he may also get the electronic integrated declaration made on the common portal along with the supporting documents by availing the services at the service centre.
Explanation.- For the purposes of this regulation, the words “digital signature” shall have the meaning assigned to it in the Information Technology Act, 2000 (21 of 2000);”
“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/csnt34-2021.pdf