Electronic integrated declaration: ICEGATE filing triggers deemed shipping bill and self-assessment, with retention duties and penalties. These regulations require the authorised person to file an electronic integrated declaration and upload supporting documents on ICEGATE using a digital signature or via a service centre. A shipping bill is deemed filed and self assessment completed when ICEGATE generates a shipping bill number. Post assessment and any examination, clearance orders may be recorded and conveyed electronically. The authorised person must retain the assessed shipping bill and original supporting documents for five years and may request an authenticated copy. Contraventions attract a penalty for non compliance.
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Provisions expressly mentioned in the judgment/order text.
Electronic integrated declaration: ICEGATE filing triggers deemed shipping bill and self-assessment, with retention duties and penalties.
These regulations require the authorised person to file an electronic integrated declaration and upload supporting documents on ICEGATE using a digital signature or via a service centre. A shipping bill is deemed filed and self assessment completed when ICEGATE generates a shipping bill number. Post assessment and any examination, clearance orders may be recorded and conveyed electronically. The authorised person must retain the assessed shipping bill and original supporting documents for five years and may request an authenticated copy. Contraventions attract a penalty for non compliance.
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