Late presentation charges and interest timing updated under customs law; electronic system will auto-calculate and apply them. ICES will automatically calculate and record late presentation charges as fines where Bills of Entry are not filed by the next working day after the goods' determined arrival; arrival is determined by entry inward for sea cargo, aircraft arrival for air cargo and vehicle arrival for ICDs, with ICD custodians notifying container arrival via ICEGATE. These charges, alterable by specified officers in the system, apply to arrivals on or after 31 March 2017. ICES also computes interest from defined relevant dates: same day for self-assessed BEs and one day after return for re-assessed or provisional BEs; similar rules apply to deferred payments.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Late presentation charges and interest timing updated under customs law; electronic system will auto-calculate and apply them.
ICES will automatically calculate and record late presentation charges as fines where Bills of Entry are not filed by the next working day after the goods' determined arrival; arrival is determined by entry inward for sea cargo, aircraft arrival for air cargo and vehicle arrival for ICDs, with ICD custodians notifying container arrival via ICEGATE. These charges, alterable by specified officers in the system, apply to arrivals on or after 31 March 2017. ICES also computes interest from defined relevant dates: same day for self-assessed BEs and one day after return for re-assessed or provisional BEs; similar rules apply to deferred payments.
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