Electronic Declarations for Bills of Entry and Shipping Bills - CBEC's Customs Manual 2023 - Customs

27. Electronic Declarations for Bills of Entry and Shipping Bills: 27.1 Bill of Entry (Electronic Integrated Declaration and paperless processing) Regulations, 2018 and Shipping Bill (Electronic Integrated Declaration and paperless processing) Regulations, 2019 as amended, have been framed in exercise of powers conferred under section 157 read with section 46 and section 50 of the Customs Act, 1962 to mandate self-assessment by the importer or exporter, as the case may be. [Refer Notifications No.36/2018-Cus (N.T.) dated 11-05-2018 and No.33/2019-Cus (N.T.) dated 25-04-2019 ]