Bill of Entry treatment applies upon presentation, subject to actual auction sale and delivery of listed uncleared goods. A Bill of Entry prepared under regulation 2 is deemed to be the Bill of Entry required under section 46(1) when presented to the proper officer. The ... Summary
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Bill of Entry treatment applies upon presentation, subject to actual auction sale and delivery of listed uncleared goods.
A Bill of Entry prepared under regulation 2 is deemed to be the Bill of Entry required under section 46(1) when presented to the proper officer. The deeming treatment is excluded for goods specified in the Bill of Entry that are not actually sold in the auction and delivered to the buyer.
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