CAN WE PAY CUSTOM DUTY ON IMPORT AT THE TIME OF SOB????

[AkashDeep Singh]

SIR,

we are the importer and normally pay custom duty when Appreaser pass the bill of entry.

but now we can pay custom duty in advance at the time of SOB of import container.

Please suggest.

[YAGAY andSUN]

Bill of Entry can be filed in advance. However Customs duty can be deposited after generation of Bill of Entry and its' assessment by the Appraiser. Since, 2011 Self Assessment is in practice. You can pay customs duty against the bill of entry as reflected in ICEGATE, online.

[Ganeshan Kalyani]

I agree with the views of the expert, Bill of Entry is the assessment of import duty by the customs officer. Only basis Bill of Entry the import duty should be paid.

[AkashDeep Singh]

Thanks for reply

regards

AI Summary

Importers Must Pay Customs Duty Post-Assessment, Despite Early Bill of Entry Filing, Per Section on Self-Assessment. An importer inquired about the possibility of paying customs duty at the time of the Shipping Bill (SOB) for import containers. Typically, duty is paid after the Appraiser passes the Bill of Entry. Respondents clarified that while the Bill of Entry can be filed in advance, customs duty should be paid post-assessment by the Appraiser. Since 2011, self-assessment is practiced, allowing payment through ICEGATE online. Another respondent concurred, emphasizing that import duty is based on the Bill of Entry assessment. The inquirer thanked the respondents for their input.