Customs Regulations - Bill of Entry (Electronic Declaration) Regulations 1995.
BILL OF ENTRY (ELECTRONIC DECLARATION) REGULATIONS, 1995
- Short title, extent and commencement
BILL OF ENTRY (ELECTRONIC DECLARATION) REGULATIONS, 1995
Notification No. 62/95-Cus. (N.T.), dated 5-10-1995.
In exercise of the powers conferred by section 157, read with section 46, of
the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs
hereby makes the following regulations, namely :-
- Short title, extent and commencement. -
- These regulations may be called the Bill of Entry (Electronic
Declaration) Regulations, 1995.
- They shall extend to goods imported by air at the Delhi Airport.
- They shall come into force on the date of their publication in the
- Definitions. - In these regulations, unless the context
otherwise requires, -
- "authorised person" means, -
- a Custom House Agent who holds a permanent licence under
the Custom House Agents Licensing Regulations, 1984 and is
authorised by the Commissioner of Customs with a user
- an importer who holds a valid Import Export Code Number and is
specially authorised by the Commissioner of Customs with a user
identification for the purpose of obtaining clearance of goods
imported by him;
- "bill of entry" means the electronic declaration accepted and
assigned with a number by the Customs Computer System for further
- "Commissioner of Customs" means the Commissioner of Customs,
- "electronic declaration" means the declaration of the
particulars relating to the imported goods, lodged in the Customs
Computer System, through the data-entry facility provided at the service
centre or the data communication networking facility provided by the
National Informatics Centre, from the authorised person's computer;
- "operator" means the person authorised by the Commissioner of
Customs to receive Cargo Declaration from the authorised person at the
service centre for making data entry;
- "service centre" means the place specified by the Commissioner of
Customs where data entry, for the purpose of lodgement of declaration or
submission of any information, is carried out.
- The authorised person shall furnish for the purpose of clearance of the
imported goods a cargo declaration, in the format set out in Appendix 'A' to
these regulations and such other information as may be necessary for
preparing an electronic declaration of the bill of entry, at the service
- The cargo declaration with necessary supporting information shall be
received by the operator at the service centre from 9.30 a.m. to 4.30 p.m.
on all working days. Any declaration received after 4.30 p.m. shall be
deemed to be received on the next working day:
Provided that where the operator is not in a position to complete the data
entry work in relation to a declaration received within the time stipulated,
upto 5.30 p.m. on the date the declaration is submitted to the service
centre, on account of invalid or incomplete information, the declaration
shall be deemed to have been not presented on that day:
Provided further that where the Commissioner of Customs considers it
necessary, he may alter the time for receipt of data entry on a particular
day or in general.
- Data entry shall be deemed to be complete when the option to lodge the
electronic declaration in the Customs Computer System is exercised and the
declaration is accepted by the System.
- Where the authorised person lodges the declaration from his premises
using the data communication networking facility provided by the National
Informatics Centre before 5.30 p.m. on any working day or the time as may be
specified by the Commissioner of Customs, the declaration shall be deemed to
be presented on that day provided that the electronic declaration is
received by the Customs Computer System before the aforesaid time.
- The proper officer of Customs shall complete the assessment, in relation
to the goods covered by the bill of entry, by using the Computer System.
- The authorised person shall, after the completion of assessment of the
bill of entry, obtain three copies of the print-out of the assessed bill of
entry from the service centre or from his premises, as the case may be. Such
person shall sign such copies of print-out, indicating his name and
designation at the space provided for the purpose affirming the truth of the
contents recorded on the assessed bill of entry. He shall thereafter present
the same alongwith copies of challans evidencing payment of duty and other
supporting import documents, in original, relating to the goods referred to
in the bill of entry, for the examination of the said goods by the proper
officer and for the issue of the order permitting clearance of the said
goods for home consumption or warehousing.
- Where the proper officer decides to complete the assessment of a bill of
entry after examination of the goods declared therein, the authorised person
shall, on so directed by the proper officer, submit to the proper officer a
duly signed print-out of the unassessed bill of entry, affirming the truth
of the contents of the said bill of entry, alongwith the supporting import
documents, in original, for examination of the goods covered in the bill of
entry. The proper officer shall, after such examination, affix his signature
and stamp on all the documents and return to the authorised person. As and
when the assessment of the bill of entry is completed, the authorised person
shall obtain a print-out of the assessed bill of entry and after deposit of
duty at the specified Bank, present the same alongwith all the relevant
original documents as specified by the Commissioner of Customs to the proper
officer for the purpose of issue of the order permitting clearance under
section 47 of the Customs Act, 1962.
- The authorised person shall obtain a declaration from the importer
affirming the truth of the contents of documents relating to the imported
goods sought to be cleared, in duplicate, and shall present one copy in
original to the proper officer at the time of submission of bill of entry
and shall retain one copy with him for his records.
- The original print-out of the bill of entry shall be retained by the
proper officer and the duplicate and the triplicate print-out shall be
returned to the importer.