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BILL OF ENTRY (ELECTRONIC DECLARATION) REGULATIONS, 1995
Notification No. 62
dated 5th October 1995 (NT)
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:
(1) These regulations may be
called the Bill of Entry (Electronic Declaration) Regulations, 1995.
(2)
They shall extend to goods imported by air at the Delhi Airport.
(3)
They shall come into force on the date of their publication in the
Official Gazette.
In these regulations, unless the context otherwise
requires,
(a)
"authorised person" means,
(i) 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
identification; or
(ii) 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;
(b) "bill of entry" means the
electronic declaration accepted and assigned with a number by the Customs
Computer System for further processing;
(c) "Commissioner of Customs"
means the Commissioner of Customs, Delhi;
(d) "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;
(e) "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;
(f) "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.
3. 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 centre.
4. 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.
5. 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.
6. 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.
7. 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.
8. 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
printout, 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.
9. 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
un-assessed 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.
10. 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.
11. The original printout of the bill
of entry shall be retained by the proper officer and the duplicate and the
triplicate printout shall be returned to the importer.
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