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Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
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Instruction No. 05/2021-Customs
Room No.227B, North Block,
New Delhi,dated the 24th of March, 2021
To
All Principal Chief Commissioners/Chief
Commissioners of Customs/Customs (Preventive),
All Principal Chief
Commissioners/Chief Commissioners of Customs & Central tax,
All Principal
Commissioners/Commissioners of Customs/Customs (Preventive),
All Principal
Commissioners/Commissioners of Customs & Central tax,
All Principal Director
Generals/Director Generals under CBIC.
Madam/ Sir,
Subject: Urgent
measures to sensitise trade in light of proposed changes to Section 46 of the
Customs Act, 1962–reg.
Kind reference is invited to the proposed amendments
in Section 46 of the Customs Act, 1962 introduced through the Finance Bill, 2021
[clause 84 of the Bill].
2. Subject to passing of Finance Bill, 2021 by
the Parliament of India, these changes in Section 46 would 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 would require 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 or warehousing.
3. The proposed amendments in Section 46 also empower the Board to prescribe
different time limits for filing of BE in certain cases, but not later than the
end of the day of arrival of the vessel/aircraft/vehicle at the Customs
port/station. Trade has represented for a relaxation so as to prescribe a
different time line for filing of Bills of Entry in respect of imports at Land
Customs Stations and airports, imports consigned from neighbouring countries,
which arrive by short-haul vessels citing practical difficulties that may arise
in filing of the BE before the end of the day (including holiday) preceding the
day of arrival of the vessel/aircraft/vehicle carrying the imported goods at a
Customs port/station. Board is considering the same. However, any relaxation,
that is found merited can be notified only after the proposed amendment to
Section 46 comes into effect.
4. It may be noted that the aforementioned
changes would be a distinct departure from the present legal provision that
allows the filing of a BE even after the arrival of the vessel/aircraft/vehicle.
Therefore, it is of utmost importance that the trade/Customs Brokers etc. are
alerted to be ready for the change, which would come into force shortly with the
enactment of the Finance Bill, 2021. Hence, Board requests all the field
formations to issue suitable Public Notices/Trade Notices urgently to sensitize
the trade so as to avoid inconvenience and disruptions.
5. Board would
shortly issue a detailed clarificatory circular on the subject, once the Finance
Bill, 2021 is enacted.
6. Difficulties, if any, may please be brought to
the notice of Board. Hindi version follows.
Yours faithfully,
F.No.450/77/2021-Cus-IV(Pt-1)
(Ananth Rathakrishnan)
Deputy Secretary (Customs)
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