ICES Advisory 08/2020- Separate option to waive Late filing Charges - Customs - PUBLIC NOTICE NO. 09/2020

OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (ACC-IMPORT) NEW CUSTOMS HOUSE NEAR IGI AIRPORT. NEW DELHI-110037 C. No. VIII(12)Import/Tech./P.N./06/2020/907-20 Date:- 25.02.2020 PUBLIC NOTICE NO. 09/2020 Subject: ICES Advisory 08/2020- Separate option to waive Late filing Charges-reg. Section 46(3) of the Customs Act, 1962 prescribes the time limit within which a Bill of Entry should be filed after the arrival of the goods and second proviso to the above section provides for the fee to be charged on delayed filing of the Bill of Entry. Board. however, vide notification No. 40/2012-Customs dated 02.05.2012 (enclosed as Annexure-'I') has designated proper officer of Customs to waive the late fee charges. 2. At present, the late fee can be waived only from the Bill of Entry assessment screen by the appraiser or the Assistant Commissioner. In case of RMS facilitated Bills of Entry, if the waiver is to be given, the Bill of Entry has to be recalled for reassessment for removing/reducing the late fee charges. 3. Now, a separate option has been provided in the ACL menu of ICES for Waiver of Late filing Charges to de-link it with assessment. This would remove the necessity for reassessment of the Bill of Entry wherever the charges are to be waived. The officer having ACL role can use this option to waive the charges any time before duty payment after taking due approval from the designated proper officer even without recalling the Bill of Entry. 4. All trade associations/members of Customs Brokers Association are requested to take note and publicize the contents of this Public Notice among their members/constituents. 5. For the departmental officers, this may be treated as Standing Order. 6. Difficulties, if any, may be brought to the notice of Additional Commissioner of Customs (Technical), ACC Imports, New Customs House, New Delhi. This issues with the approval of the Principal Commissioner of Customs, ACC (Import). New Customs House, New Delhi. [Source: ICES Advisory 08/2020 dated 10.02.2020] Encl: as above (Nagendra Yadav) Additional Commissioner of Customs (Technical) ACC (Import)