Electronic Integrated Declaration: late presentation charges, paperless self-assessment, and record retention obligations govern import clearance. These regulations require electronic integrated declarations filed on the customs automated system as the bill of entry, signed by the authorised person or entered via a service centre. Filing must occur by the end of the next working day after arrival; self-assessment is completed when the system issues a bill of entry number. Delayed filing without sufficient cause attracts escalating late presentation charges subject to prescribed caps and potential waiver by the proper officer. Clearance orders may be recorded and conveyed electronically, and authorised persons must retain assessed bills of entry and original supporting documents for five years.
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.
Electronic Integrated Declaration: late presentation charges, paperless self-assessment, and record retention obligations govern import clearance.
These regulations require electronic integrated declarations filed on the customs automated system as the bill of entry, signed by the authorised person or entered via a service centre. Filing must occur by the end of the next working day after arrival; self-assessment is completed when the system issues a bill of entry number. Delayed filing without sufficient cause attracts escalating late presentation charges subject to prescribed caps and potential waiver by the proper officer. Clearance orders may be recorded and conveyed electronically, and authorised persons must retain assessed bills of entry and original supporting documents for five years.
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