Deemed filing of bill of entry when electronic integrated declaration generates a bill number; late-presentation charges may apply.

Regulation 4 requires filing the bill of entry by the end of the next day after arrival at the customs station; the bill is deemed filed and self-assessment complete when the electronic integrated declaration is entered into the Indian Customs Electronic Data Interchange System and a bill of entry number is generated. Delays without sufficient cause attract prescribed daily late-presentation charges, subject to possible waiver by the proper officer, while arrivals before the Finance Bill, 2017 assent are exempt from such charges.

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