Bill of Entry for Warehousing sets documentary, valuation and declaration requirements for placing imports under customs warehouse control. Form II (Bill of Entry for Warehousing) prescribes documents, importer and broker identification, warehousing bond details and deposit records, and requires declarants to certify invoice accuracy and report any subsequent information affecting price, quantity or description. It sets out assessable value and duty reporting fields (tariff heading, basic duty, additional duties, IGST, cess), and requires disclosures under Customs Valuation Rules including post import price adjustments, other payments affecting transaction value, royalty/licence payments, and Special Valuation Branch examination status. Preferential origin claims must be supported by certificate details and originating criteria.
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.
Bill of Entry for Warehousing sets documentary, valuation and declaration requirements for placing imports under customs warehouse control.
Form II (Bill of Entry for Warehousing) prescribes documents, importer and broker identification, warehousing bond details and deposit records, and requires declarants to certify invoice accuracy and report any subsequent information affecting price, quantity or description. It sets out assessable value and duty reporting fields (tariff heading, basic duty, additional duties, IGST, cess), and requires disclosures under Customs Valuation Rules including post import price adjustments, other payments affecting transaction value, royalty/licence payments, and Special Valuation Branch examination status. Preferential origin claims must be supported by certificate details and originating criteria.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.