Trade Facilitation - clearance of Import Cargo — possible delay in filing Bill of Entry due to precautionary measures on account of the outbreak of nCOVID-19 — waiver of the late fee under Sec 46 (3) of the Customs Act, 1962 - Customs - FACILITY CIRCULAR No. 02/2020

Gov. of India Ministry Of Finance, Department of Revenue O/o The Principal Commissioner of Customs (Chennai-Vid - New Custom House, Meenambakkam, Chennai - 600 027 F.No.S.Misc.41 /2020-AM-V11 Dated 25.03.2020 FACILITY CIRCULAR No. 02/2020 Sub: Trade Facilitation - clearance of Import Cargo - possible delay in filing Bill of Entry due to precautionary measures on account of the outbreak of nCOVID-19 - waiver of the late fee under Sec 46 (3) of the Customs Act, 1962 - reg. Attention of the Importers, Customs Brokers and all other stakeholders is invited to the situation due to outbreak of nCOVID-19 in the country, warranting certain precautionary measures. In view of the possible late filing of Bills of Entry on account of the said precautionary measures, in the public interest, it has been decided to waive the late fee imposable in terms of 'Bill of Entry (Forms) Amendment Regulations, 2017' vide Notification No.27/2017-Cus.(N.T.) dated 31.03.2017 read with second proviso to Section 46(3) of the Customs Act, 1962. 3. The said waiver of late fee would be in respect of the Bills of Entry, filed belatedly which pertain to IGMs filed on or after 20th March, 2020 until further orders. 4. The above decision taken in the Public interest should be considered as standing order for the purpose of officers and staff. 5. In case of any difficulty, the specific issue may be brought to the notice of the Additional Commissioner of Customs/ Assistant Commissioner of Customs, Chennai VII Commissionrete. (N. PADMASRI) COMMISSIONER OF CUSTOMS, CHENNAI-VII COMMISSIONERATE