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Bill of Entry filing timelines: authorised persons must meet location-based deadlines with limited consignment-country exception. Amendment prescribes precise Bill of Entry filing deadlines by point of entry and transport mode: for customs ports (excluding ICDs and AFS) the authorised person must file before the end of the day preceding vessel arrival, except where goods are consigned from Bangladesh, Maldives, Myanmar, Pakistan or Sri Lanka when filing is required before the end of the day of arrival; for customs airports filing is before the end of the day of aircraft arrival; for ICDs and AFS filing is before the end of the day preceding vehicle arrival; for land customs stations filing is before the end of the day of vehicle arrival.
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Provisions expressly mentioned in the judgment/order text.
Bill of Entry filing timelines: authorised persons must meet location-based deadlines with limited consignment-country exception.
Amendment prescribes precise Bill of Entry filing deadlines by point of entry and transport mode: for customs ports (excluding ICDs and AFS) the authorised person must file before the end of the day preceding vessel arrival, except where goods are consigned from Bangladesh, Maldives, Myanmar, Pakistan or Sri Lanka when filing is required before the end of the day of arrival; for customs airports filing is before the end of the day of aircraft arrival; for ICDs and AFS filing is before the end of the day preceding vehicle arrival; for land customs stations filing is before the end of the day of vehicle arrival.
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