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        Customs

        Clarifications on the legislative changes in Section 46 of Customs Act, 1962

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        Advance filing for Bills of Entry requires pre-arrival timelines; HBL/HAWB now sufficient for advance BE filing. Amendments mandate advance filing of the Bill of Entry by the end of the day preceding arrival (subject to Board-prescribed exceptions not later than end of arrival day), allow filing up to 30 days before arrival, and retain late charge rules. Regulations prescribe differentiated filing timelines by customs station and country of consignment. The requirement for MBL/MAWB at advance filing is removed; HBL/HAWB suffices and ICEGATE will permit auto-approved subsequent updating of MBL/MAWB without officer approval or amendment fees.
                  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.

                        Advance filing for Bills of Entry requires pre-arrival timelines; HBL/HAWB now sufficient for advance BE filing.

                        Amendments mandate advance filing of the Bill of Entry by the end of the day preceding arrival (subject to Board-prescribed exceptions not later than end of arrival day), allow filing up to 30 days before arrival, and retain late charge rules. Regulations prescribe differentiated filing timelines by customs station and country of consignment. The requirement for MBL/MAWB at advance filing is removed; HBL/HAWB suffices and ICEGATE will permit auto-approved subsequent updating of MBL/MAWB without officer approval or amendment fees.


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