Section 46 - Entry of goods on importation - Customs Act, 1962

SECTION 46. Entry of goods on importation. - ( 1) The importer of any goods, other than goods intended for transit or transhipment, shall make entry thereof by presenting 1 [electronically] 9 [on the customs automated system] to the proper officer a bill of entry for home consumption or warehousing 10 [in such form and manner as may be prescribed]: 2 [Provided that the 7 [Principal Commissioner of Customs or] Commissioner of Customs may, in cases where it is not feasible to make entry by presenting electronically, 9 [on the customs automated system] allow an entry to be presented in any other manner:] Provided further that if the importer makes and subscribes to a declaration before the proper officer, to the effect that he is unable for want of full information to furnish all the particulars of the goods required under this sub-section, the proper officer may, pending the production of such information, permit him, previous to the entry thereof (a) to examine the goods in the presence of an officer of customs, or (b) to deposit the goods in a public warehouse appointed under section 57 without warehousing the same. (2) Save as otherwise permitted by the proper officer, a bill of entry shall include all the goods mentioned in the bill of lading or other receipt given by the carrier to the consignor. 8 [(3) The importer shall present the bill of entry under sub-section (1) 14 [ before the end of the day (including holidays) preceding the day ] on which the aircraft or vessel or vehicle carrying the goods arrives at a customs station at which such goods are to be cleared for home consumption or warehousing: 15 [ Provided that the Board may, in such cases as it may deem fit, prescribe different time limits for presentation of the bill of entry, which shall not be later than the end of the day of such arrival: Provided further that ] a bill of entry may be presented 11 [at any time not exceeding thirty days prior to] the expected arrival of the aircraft or vessel or vehicle by which the goods have been shipped for importation into India: 16 [ Provided also that ] where the bill of entry is not presented within the time so specified and the proper officer is satisfied that there was no sufficient cause for such delay, the importer shall pay such charges for late presentation of the bill of entry as may be prescribed.] (4) The importer while presenting a bill of entry shall 4 [***] make and subscribe to a declaration as to the truth of the contents of such bill of entry and shall, in support of such declaration, produce to the proper officer the invoice, if any, 12 [and such other documents relating to the imported goods as may be prescribed]. 13 [(4A) The importer who presents a bill of entry shall ensure the following, namely:- (a) the accuracy and completeness of the information given therein; (b) the authenticity and validity of any document supporting it; and (c) compliance with the restriction or prohibition, if any, relating to the goods under this Act or under any other law for the time being in force.] (5) If the proper officer is satisfied that the interests of revenue are not prejudicially affected and that there was no fraudulent intention, he may permit substitution of a bill of entry for home consumption for a bill of entry for warehousing or vice versa. ******************** Notes: 1. Inserted vide Finance Act, 2011, w.e.f. 8-4-2011. 2. Inserted vide Finance Act, 2011, w.e.f. 8-4-2011 3. Substituted vide Finance Act, 2011, w.e.f. 8-4-2011, before it was read as, Provided that 4. Omitted vide Finance Act, 2011, w.e.f. 8-4-2011, before it was read as, at the foot thereof 5. Omitted vide THE FINANCE (No. 2) ACT, 2014 w.e.f. , before it was read as, Provided that the Commissioner of Customs may in any special circumstances permit a bill of entry to be presented before the delivery of such report : 6. Substituted vide THE FINANCE (No. 2) ACT, 2014 w.e.f. , before it was read as, Provided further that a bill of entry may be presented even before the delivery of such manifest if the vessel or the aircraft by which the goods have been shipped for importation into India is expected to arrive within thirty days from the date of such presentation. 7. Inserted vide THE FINANCE (No. 2) ACT, 2014 8. Substituted vide The Finance Act 2017. before it was read as, (3) A bill of entry under sub-section (1) may be presented at any time after the delivery of the import manifest or import report as the case may be : 5 [***] 6 [ Provided tha t a bill of entry may be presented even before the delivery of such manifest or report, if the vessel or the aircraft or the vehicle by which the goods have been shipped for importation into India is expected to arrive within thirty days from the date of such presentation.] 9. Inserted vide THE FINANCE ACT, 2018 10. Substituted vide THE FINANCE ACT, 2018 , before it was read as, in the prescribed form 11. Substituted vide THE FINANCE ACT, 2018 , before it was read as, within thirty days of 12. Substituted vide THE FINANCE ACT, 2018 , before it was read as, relating to the imported goods 13. Inserted vide THE FINANCE ACT, 2018 14. Substituted vide THE FINANCE ACT, 2021 dated 28-03-2021 w.e.f. 28-03-2021 before it was read as before the end of the next day following the day (excluding holidays) 15. Substituted vide THE FINANCE ACT, 2021 dated 28-03-2021 w.e.f. 28-03-2021 before it was read as Provided that 16. Substituted vide THE FINANCE ACT, 2021 dated 28-03-2021 w.e.f. 28-03-2021 before it was read as Provided further that