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of <h1>New Procedures for Advance Presentation and Processing of Bills of Entry Under Amended Customs Act Rules</h1> The circular establishes procedures for advance presentation of Bills of Entry (B/E) before the Import General Manifest (IGM) delivery, as permitted under amended Customs Act provisions. Importers must submit an application with five B/E copies, accompanying shipping and invoice documents, and a declaration requesting processing prior to manifest arrival, expected within 30 days. The Import Department verifies documents, assigns a unique number, and forwards the B/E for assessment and audit. Upon IGM delivery, the B/E is re-presented for noting; if the IGM is not received within 30 days or goods are absent from the manifest, the advance B/E must be canceled. The facility extends to warehousing and exemption schemes. For transshipment involving mother and feeder vessels, advance noting is allowed on the mother vessel's manifest, with amendments after feeder vessel arrival. Interest on duty applies after seven days from duty payment notice. Substitution of B/E types is permitted if revenue interests are protected. Compliance and difficulties are to be reported to the Board.
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