Bill of entry filing deadlines vary by customs station, with daily late charges for unjustified delayed presentation. Bill of entry filing deadlines differ by customs station for goods cleared for home consumption or warehousing. Filing is generally required before or by ... Summary
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Bill of entry filing deadlines vary by customs station, with daily late charges for unjustified delayed presentation.
Bill of entry filing deadlines differ by customs station for goods cleared for home consumption or warehousing. Filing is generally required before or by the day of arrival, depending on whether goods arrive at a customs port, airport, inland container depot, air freight station or land customs station. Delayed presentation without sufficient cause attracts daily late presentation charges, subject to waiver where the proper officer accepts the reasons for delay. No such charges apply where entry inwards or cargo arrival occurred before the Finance Bill, 2017 received Presidential assent.
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