TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Finance Act 2021: Amendments to Section 46 of Customs Act Require Pre-Arrival Bill of Entry Filing for Imports.</h1> The circular addresses amendments to Section 46 of the Customs Act, 1962, introduced by the Finance Act, 2021, requiring importers to file a Bill of Entry (BE) before the arrival of goods at a Customs port. This aims to expedite customs clearance. Exceptions are provided for short-haul transport where the Master Bill of Lading or Airway Bill may not be available in advance. The requirement for these documents in advance BE filing is removed, allowing for the use of House Bill of Lading or Airway Bill. Automated systems will facilitate amendments without customs officer approval. Public notices will be issued for awareness.
TaxTMI 
TaxTMI 
