Electronic bill of entry processing defines declarations, authorised persons, customs systems, supporting documents, and imported-goods assessment requirements.

Definitions for electronic bill of entry processing specify that a bill of entry is an accepted electronic integrated declaration assigned a unique number through the Indian Customs Electronic Data Interchange System, including its electronic records and print-outs. The Regulations define authorised persons, electronic integrated declarations, the Customs Automated System, ICEGATE, service centres and supporting documents relevant to imported-goods assessment. Expressions not defined in the Regulations have the meanings assigned under the Customs Act, 1962.

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