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TMI BlogClarifications on the legislative changes in Section 46 of Customs Act, 1962X X X X Extracts X X X X X X X X Extracts X X X X ..... rector Generals/Director Generals under CBIC. Madam/ Sir, Subject: Clarifications on the legislative changes in Section 46 of Customs Act, 1962 reg. Reference is invited to the amendments in Section 46 of the Customs Act, 1962 introduced through the Finance Act, 2021.These changes facilitate pre-arrival processing and assessment of Bills of Entry (BE) by mandating their advance filing thus leading to significant decrease in the Customs clearance time. The amended Section 46 requires an importer to file a BE before the end of the day (including holidays) preceding the day of arrival of the vessel/aircraft/vehicle carrying the imported goods at a Customs port/station at which such goods are to be cleared for home consumption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thus, with certain exceptions, as notified, the BE can now be filed anytime from 30 days prior to the expected arrival of the aircraft or vessel or vehicle upto the end of day preceding the day of such arrival. Similarly, changes have been carried out in the Bill of Entry (Forms) Regulations, 1976 vide Notification No.35/2021-Customs (N.T.) dated 29.03.2021 in case of manual filing of BEs. 2.1. For clarification of the importers and trade, the changes that have been made effective vide the above stated notification dated 29.03.2021 are as follows :- S. No. Customs Station Bill of Entry is Required to be Filed Latest by End of the Day of Arrival of the Vessel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tations and Land Customs Stations. 2.3 In respect of import goods arriving at seaports, consigned country (refer column 3 of the sl.no 1 of above table) refers to the country where the goods have been consigned by the exporter of the goods by way of Bill of Lading (HAWB/HBL, or MAWB/MBL, as the case may be). The same is already being mentioned as the country of consignment in the Bill of Entry. To illustrate, in respect of the goods consigned from Sri Lanka by the Sri Lanka exporter, Bill of Entry is to be filed latest by the end of the day of the arrival, whereas in respect of the goods consigned from let us say, Hong Kong, but merely transhipped through Sri Lanka, Bill of Entry is required to be filed latest by the end of day precedin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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