https://www.taxtmi.com/circulars?id=973 Advance noting permits presentation of Bills of Entry before import manifest delivery where the vessel/aircraft is expected within thirty days. Importers submit five copies plus supporting transport and commercial documents and a declaration; the fifth copy is the Advance Noting copy. The Import Department assigns an advance noting register and system reference, forwards the entry for assessment and concurrent audit, and on receipt of the IGM re-presents the entry with originals for noting. If the IGM is not filed within thirty days the advance entry must be surrendered for cancellation. Interest on unpaid duty runs from seven days after return for payment following audit endorsement. en-us Fri, 04 Jul 1997 00:00:00 +0530 Wed, 06 Aug 2025 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=973 Advance noting permits presentation of Bills of Entry before import manifest delivery where the vessel/aircraft is expected within thirty days. Importers submit five copies plus supporting transport and commercial documents and a declaration; the fifth copy is the Advance Noting copy. The Import Department assigns an advance noting register and system reference, forwards the entry for assessment and concurrent audit, and on receipt of the IGM re-presents the entry with originals for noting. If the IGM is not filed within thirty days the advance entry must be surrendered for cancellation. Interest on unpaid duty runs from seven days after return for payment following audit endorsement. Circulars Customs Fri, 04 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=973