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 and SUN]

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

Customs duty payment must follow assessed Bill of Entry; advance payment at container stuffing is not permitted.
Payment of customs duty is anchored to the assessment generated on the Bill of Entry; although the Bill of Entry may be filed in advance, duty becomes payable only after the Bill of Entry is generated and assessed by the customs appraiser. Following adoption of self assessment practices, importers may discharge assessed duty online against the Bill of Entry as reflected on the ICEGATE portal.