Late filing charges for customs bills of entry imposed; arrival date and reporting determine liability and waiver eligibility. Amendments impose a late charge for delayed presentation of the Bill of Entry, requiring presentation by the end of the next day after arrival (excluding holidays), with entry-inwards or cargo arrival in ICES as the relevant date; arrival reporting by Cargo Service providers is mandated. Duty payment timing is accelerated: self-assessed BOEs require same-day payment and re-assessed or provisionally assessed BOEs require payment within one day; BOEs filed before enactment follow prior timing unless re-assessed on or after enactment. Waiver of late charges may be considered by designated Additional/Joint Commissioner officers in bona fide non-wilful delay cases.
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 filing charges for customs bills of entry imposed; arrival date and reporting determine liability and waiver eligibility.
Amendments impose a late charge for delayed presentation of the Bill of Entry, requiring presentation by the end of the next day after arrival (excluding holidays), with entry-inwards or cargo arrival in ICES as the relevant date; arrival reporting by Cargo Service providers is mandated. Duty payment timing is accelerated: self-assessed BOEs require same-day payment and re-assessed or provisionally assessed BOEs require payment within one day; BOEs filed before enactment follow prior timing unless re-assessed on or after enactment. Waiver of late charges may be considered by designated Additional/Joint Commissioner officers in bona fide non-wilful delay cases.
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