Section 46 - Entry of goods on importation

Entry of goods on importation: electronic bill of entry required; timing, declaration, documentation and compliance govern clearance.

Importers (excluding transit or transhipment consignments) must present a bill of entry electronically on the customs automated system for home consumption or warehousing; where infeasible, alternative presentation may be allowed. If full particulars are unavailable, the importer may declare that and the proper officer may permit examination or deposit in a public warehouse pending information. Bills must include all goods in the carrier's receipt. Timing rules require presentation before the end of the day preceding arrival, with Board-prescribed limits and up to thirty days prior presentation; late presentation charges may be prescribed. Importers must declare truthfulness, produce invoices and prescribed documents, and ensure accuracy, authenticity and legal compliance. Substitution between home consumption and warehousing bills is permitted if revenue is not prejudiced and no fraud is intended.