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Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018

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..... oms hereby makes the following regulations, namely:- 1. Short title, extent and commencement. - (1) These regulations may be called the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018. (2) They shall apply to the import of goods through all customs stations where the Indian Customs Electronic Data Interchange System is in operation. (3) They shall come into force on the date of their publication in the Official Gazette. 2. Definitions.- (1) In these regulations, unless the context otherwise requires, - (a) "Act" means the Customs Act, 1962 (52 of 1962); (b) "authorised person" means an importer or a person authorised by him who has a valid licence under the Customs Bro .....

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..... d in the Customs Act, 1962 (52 of 1962) shall have the same meaning as assigned to them in the said Act. 3. The authorised 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 and he may 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. Explanation.- For the purposes of this regulation, the words "digital signature" shall have the meaning assigned to it in the Information Technology Act, 2000 (21 of 2000); 4. (1) The authorised person shall file the bill of entry before the end of the next da .....

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..... espect of that particular bill of entry. Provided that 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 fifty thousand rupees. 5. After the completion of the assessment, an order permitting clearance under sub-section (1) of section 47or section 68, as the case may be, shall be made, after examination of the imported goods if so required and the order under regulation 5 may be recorded on the customs automated system and conveyed electronically to the authorised person, the custodian, and to any other person (s) designated by the authorised person. 6. The authorised person shall retain, for a period of 5 years fro .....

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