Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise and Customs)
Notification No. 79/2011 – Customs (N.T.)
New Delhi, dated the 25th November, 2011
G.S.R. (E)----In exercise of the powers conferred by section 157 read with
section 46 of the Customs Act, 1962 (52 of 1962) and in supersession of the Bill
of Entry (Electronic Declaration) Regulations,1995, except as respects things
done or omitted to be done before such supersession, the Central Board of Excise
and Customs hereby makes the following regulations, namely:-
- Short title, extent and commencement. - (1) These regulations may be called
the Bill of Entry (Electronic Declaration) Regulations, 2011.
(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.
- Definitions. - In these regulations, unless the context otherwise requires, -
- "authorised person" means an importer or a person authorised by him who has
a valid licence under the Customs House Agents Licensing Regulations, 2004;
- “annexure” means annexure to these regulations;
- “bill of entry” means electronic declaration accepted and assigned a unique
number by the Indian Customs Electronic Data Interchange System, and includes
its print-outs;
- "electronic declaration" means particulars relating to the imported goods
that are entered in the Indian Customs Electronic Data Interchange System;
- “ICEGATE” means Indian Customs Electronic Data Interchange Gateway, an
e-commerce portal of the Central Board of Excise and Customs;
- "service centre" means the place specified by the Commissioner of Customs
where the data entry of an electronic declaration, is carried out;
- wwords and expressions used and not defined herein but defined in the Customs
Act, 1962 (52 of 1962) shall have the same meaning as assigned to them in the
said Act.
- The authorised person may enter the electronic declaration in the Indian
Customs Electronic Data Interchange System by himself through ICEGATE or by way
of data entry through the service centre by furnishing the particulars, in the
format set out in
Annexure.
- The bill of entry shall be deemed to have been filed and self-assessment of
duty completed when, after entry of the electronic declaration in the Indian
Customs Electronic Data Interchange System either through ICEGATE or by way of
data entry through the service centre, a bill of entry number is generated by
the Indian Customs Electronic Data Interchange System for the said declaration.
- After the completion of assessment, the authorised person shall present the
original bill of entry (customs copy) and duty-paid challan and supporting
import documents to the proper officer of customs for making an order permitting
clearance, after examination of the imported goods if so required.
- After making an order under regulation 5, the proper officer shall generate
duplicate bill of entry (importer’s copy) and the triplicate bill of entry
(exchange control copy).
- The original bill of entry (customs copy) along with supporting import
documents shall be retained by the proper officer of customs and after suitable
endorsements the duplicate bill of entry (importer’s copy) and the triplicate
bills of entry (exchange control copy) shall be handed over to the authorized
person.
Click here for
Annexure
(Vikas)
Under Secretary to the Government of India
[F.No.450/26/2011-Cus.IV (pt-1)]