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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No.34 /2021-Customs (N.T.)
New Delhi, the 29th of March, 2021
G.S.R. (E). - In exercise of the powers conferred
by section 157, read with sections 46 and 47 of the Customs Act, 1962 (52 of
1962), the Central Board of Indirect Taxes and Customs hereby makes the
following regulations to amend the Bill of Entry (Electronic Integrated
Declaration and Paperless Processing)
Regulations, 2018, namely: -
1.
Short title and commencement. -(1) These regulations may be called the Bill of
Entry (Electronic Integrated Declaration and Paperless Processing) Amendment
Regulations, 2021.
(2) They shall come into force on the date of their
publication in the Official Gazette.
2. In the Bill of Entry (Electronic
Integrated Declaration and Paperless Processing) Regulations, 2018
(hereinafter referred to as said regulations), In regulation 2, in
sub-regulation (1), after clause (c) , the following clause shall be inserted,
namely: -
‘(ca) “Customs Automated System” means the Indian Customs
Electronic
Data Interchange System;’.
3.In the said regulations, in
regulations 3 and 4, for the expressions, “Customs Automated System’’ and
‘’customs automated system’’ wherever they occur, the expression “common
portal’’ shall be substituted.
4.In the said regulations, in regulation 4,
for sub-regulation (1), the following subregulation shall be substituted,
namely:-
“(1)(a) In case of a customs port (other than inland container depot
and air freight station) at which goods are to be cleared for home
consumption or warehousing, the authorised person shall file the bill of
entry before the end of the day (including holidays) preceding the day on
which the vessel carrying the goods arrives at the customs port:
Provided
that the authorised person shall file the bill of entry before the end of the
day (including holidays) of said arrival of the vessel where the
goods are
consigned from any of the countries mentioned below:-
(i) Bangladesh ;
(ii) Maldives ;
(iii) Myanmar ;
(iv)Pakistan ;
(v) Sri Lanka.
(b) In
case of a customs airport at which goods are to be cleared for home
consumption or warehousing, the authorised person shall file the bill of entry
before the end of the day (including holidays) of the arrival of the aircraft
carrying the goods at the customs airport.
(c) In case of an inland container
depot or air freight station at which goods are to be cleared for home
consumption or warehousing, the authorised person shall file the bill of
entry before the end of the day (including holidays) preceding the day on
which the vehicle (which includes
train) carrying the goods arrives at the
inland container depot or air freight station.
(d) In case of a land
customs station at which goods are to be cleared for home consumption or
warehousing, the authorised person shall file the bill of entry before the
end of the day (including holidays) of the arrival of the vehicle (which
includes train) carrying the goods at the land customs station.”.
[F. No. 450/148/2015-Cus.IV]
(Ananth
Rathakrishnan)
Deputy Secretary (Customs)
Note: The principal regulations were published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 447(E), dated the 11th May, 2018.
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