Shipping bill deemed filed on electronic declaration completion; electronic clearance and five year document retention required, breaches penalised. A shipping bill is deemed filed and self-assessment completed when a shipping bill number is generated on ICEGATE after entry of the electronic integrated declaration; post-assessment, payment and any required examination, an electronic clearance order may be recorded on ICEGATE and conveyed to the authorised person and others. The authorised person must retain the assessed shipping bill and original supporting documents for five years and may obtain an authenticated copy for compliance; breaches of the Regulations attract a monetary penalty as specified.
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.
Shipping bill deemed filed on electronic declaration completion; electronic clearance and five year document retention required, breaches penalised.
A shipping bill is deemed filed and self-assessment completed when a shipping bill number is generated on ICEGATE after entry of the electronic integrated declaration; post-assessment, payment and any required examination, an electronic clearance order may be recorded on ICEGATE and conveyed to the authorised person and others. The authorised person must retain the assessed shipping bill and original supporting documents for five years and may obtain an authenticated copy for compliance; breaches of the Regulations attract a monetary penalty as specified.
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