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of <h1>Procedure for Filing Bill of Entry Amendments Explained: Online Submission, Approval Categories, and Documentation Needs Under Customs Act, 1962.</h1> The circular outlines the procedure for filing and processing Bill of Entry amendment requests under the Customs Act, 1962. Importers and Customs Brokers can submit amendment requests online via the Common Portal or at the Service Centre at the Port of Import. Amendments are categorized into self or auto-approval and those requiring officer approval. The document details scenarios based on the amendment timing and impact, such as before or after assessment and Out of Charge. It also classifies amendments into categories based on their nature and provides guidelines for conversion requests and amendments post-Out of Charge. The circular emphasizes the need for proper documentation and verification to ensure amendments rectify bona fide errors.
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