THE BILL OF ENTRY (ELECTRONIC INTEGRATED DECLARATION AND PAPERLESS PROCESSING) REGULATIONS, 2018

[Mr. M. GOVINDARAJAN]

Regulations

The Central Board of Indirect Taxes and Customs made the ‘The Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018 (‘Regulations’ for short) in supersession of the Bill of Entry (Electronic Integrated Declaration) Regulations, 2011 in exercise of the powers conferred by section 157 read with sections 46 and 47 of the Customs Act.

Effective date

These regulations came into effect from 11.05.2018.

Applicability

These regulations are applicable to the import of goods through all customs stations where the Indian Customs Electronic Data Interchange system (EDI) is in operation.

Bill of Entry

Regulation 2(c) defines the expression ‘Bill of Entry’ as an electronic integrated declaration accepted and a unique number generated and assigned to that particular bill of entry by the Indian Customs Electronic Data Interchange system and includes its electronic records or print outs.

Electronic Integrated Declaration

Regulation 2(d) defines the expression ‘Electronic Integrated Declaration’ as particulars relating to the imported goods that are entered in the Indian Customs Electronic Data Interchange System.

Authorized person

Regulation 2(b) defines the expression ‘Authorized person’ as-

• an importer; or
• a person authorized by the importer who has a valid licence under the Customs Brokers Licensing Regulations, 2013 or any other regulation dealing with the similar matters; and
• an employee of the Customs Broker who has been issued a photo identity card in Form G under the Customs Broker Licensing Regulations, 2013 (now superseded by ‘The Customs Broker Licensing Regulations, 2018, with effect from 14.05.2018) or any other regulations.

Entering the electronic integrated declaration

The authorized person shall enter the electronic integrated declaration and the supporting documents himself by affixing his digital signature and enter them on the Customs automated system along with the supporting documents by availing the services of the service centre, the place specified by the Principal Commissioner or the Commissioner of Customs, as the case may be, where the date entry of an electronic integrated declaration, is carried out.

Filing of Bill of Entry

The authorized person shall file the bill of entry before the end of the next day following the day (excluding holidays) 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.

The bill of entry shall be deemed to have been filed and self assessment completed when after entry of the electronic integrated declaration on the customs automated system or by way of data entry through the service centre, a bill of entry number is generated by the Indian Customs Electronic Data Interchange System for the said declaration and the self assessed copy of the Bill of Entry may be electronically transferred to the authorized person or printed out at the service centre.

Late presentation charges

If the Bill of entry is not filed within the time specified and the proper officer of Customs is satisfied that there was no sufficient cause for such delay, the importer shall be liable to pay charges for late presentation of the bill of entry at the rate of ₹ 5000/- per day for the initial three days of default.  If the default is continued even after three days, the late presentation charge will be at ₹ 10,000/- per day for each day of default.

If the proper officer is satisfied with the reasons of delay, he may waive of the charges.  Where the duty or any other charges in respect of any bill of entry are not payable for any reason like exemption or otherwise, the late presentation charges shall not exceed ₹ 50,000/-.

Order permitting clearance

After completion of the assessment, an order permitting clearance under section 47(1) or section 68, as the case may be, shall be made, after examination of the imported goods if so required.  The said order may be recorded on the customs automated system and conveyed electronically to the authorized person, the custodian and to any other person(s) designated by the authorized person.

Section 47(1) of the Customs Act provides that where the proper officer is satisfied that any goods entered for home consumption are not prohibited goods and the importer has paid the import duty, if any, assessed thereon and any charges payable under this Act in respect of the same, the proper officer may make an order permitting clearance of the goods for home consumption.  Such order may also be made electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria.   The Central Government may, by notification in the Official Gazette, permit certain class of importers to make deferred payment of said duty or any charges in such manner as may be provided by rules.

section 68 of the Customs Act provides that any warehoused goods may be cleared from the warehouse] for home consumption, if –

• a bill of entry for home consumption in respect of such goods has been presented in the prescribed form;
• the import duty, interest, fine and penalties payable in respect of such goods have been paid; and
• an order for clearance of such goods for home consumption has been made by the proper officer.

The order referred to in clause (c) may also be made electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria. The owner of any warehoused goods may, at any time before an order for clearance of goods for home consumption has been made in respect of such goods, relinquish his title to the goods upon payment of penalties that may be payable in respect of the goods and upon such relinquishment, he shall not be liable to pay duty thereon.   The owner of any such warehoused goods shall not be allowed to relinquish his title to such goods regarding which an offence appears to have been committed under this Act or any other law for the time being in force.

Retention of assessed copy

The authorized person shall retain the assessed copy of the bill of entry, digital or otherwise and all supporting documents in original, which were used or relied upon by him in submitting the electronic integrated declaration for a period of five years from the date of presentation of the bill of entry.  The authorized person shall produce them before Customs in connection with any action or proceedings under the Act or under any other law for the time being in force.

Authenticated copy of bill of entry

An authenticated copy of bill of entry may be generated at the request of the authorized person if possession of the said copy is required by him for compliance of the provisions of law for the time being in force.

Penalty

Any authorized person, who   contravenes any provision of these regulations or who fails to comply with any provisions of these regulations shall be liable to a penalty which may extend to fifty thousand rupees.