Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018 - Customs - 14/2018

GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009 F.No.CI/03/2016 TU. Cus Dated: 25.05.2018 TRADE FACILITY NO. 14/2018 Sub: Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018-Reg. Kind attention of importers, Customs Brokers, Steamer Agents and all other stakeholders is drawn to the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018 notified by the Central Board of Indirect Taxes and Customs vide Notification No.36/2018 Customs (N.T) dated 11.05.2018. 2 The said Regulations has been notified in suppression of the Bill of Entry (Electronic Integrated Declaration) Regulations 2011. The major provisions are as below: (i) The Importer/Custom Brokers are to enter electronic integrated declaration and the supporting documents himself by affixing his digital signature and enter them on the Customs Automated System and shall also get the electronic integrated declaration made on the customs automated system along with the supporting documents by availing the services at the service centre. (ii) In respect of the charges for late presentation of Bill of Entry, the same shall not exceed the duty payable in respect of that particular Bill of Entry. Further, where 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 fifty thousand rupees. Proper Officer may, if satisfied with the reasons for such delay, waive of such charges. (iii) The Importer/Custom Broker is to retain, for a period of 5 years from the date of presentation of the bill of entry, 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, and shall produce them before Customs in connection with any action or proceedings under the Customs Act, 1962, or under any other law for the time being in force. 3. The copy of the Bill of Entry. (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018, is enclosed herewith for reference. 4. Consequent to the above, all the stakeholders are required to take cognisance and comply with the new Regulations. Any difficulty in complying with the same may be intimated to the undersigned. Non compliance with the subject Regulations shall be penalised with Penalty which may extend to Fifty Thousand Rupees. Sd/- (SUMIT KUMAR) COMMISSIONER OF CUSTOMS