https://www.taxtmi.com/circulars?id=59895 Amendments impose a late charge for delayed presentation of the Bill of Entry, requiring presentation by the end of the next day after arrival (excluding holidays), with entry-inwards or cargo arrival in ICES as the relevant date; arrival reporting by Cargo Service providers is mandated. Duty payment timing is accelerated: self-assessed BOEs require same-day payment and re-assessed or provisionally assessed BOEs require payment within one day; BOEs filed before enactment follow prior timing unless re-assessed on or after enactment. Waiver of late charges may be considered by designated Additional/Joint Commissioner officers in bona fide non-wilful delay cases. en-us Thu, 06 Apr 2017 00:00:00 +0530 Wed, 27 Feb 2019 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59895 Amendments impose a late charge for delayed presentation of the Bill of Entry, requiring presentation by the end of the next day after arrival (excluding holidays), with entry-inwards or cargo arrival in ICES as the relevant date; arrival reporting by Cargo Service providers is mandated. Duty payment timing is accelerated: self-assessed BOEs require same-day payment and re-assessed or provisionally assessed BOEs require payment within one day; BOEs filed before enactment follow prior timing unless re-assessed on or after enactment. Waiver of late charges may be considered by designated Additional/Joint Commissioner officers in bona fide non-wilful delay cases. Circulars Customs Thu, 06 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59895