https://www.taxtmi.com/acts?id=40617 Bill of entry filing deadlines vary by customs location and mode of arrival for goods cleared for home consumption or warehousing. A bill is deemed filed and self-assessment completed when an electronic declaration is entered on the common portal or through a service centre and a bill number is generated. Delayed filing without sufficient cause attracts late presentation charges, subject to waiver where delay reasons are accepted. Such charges cannot exceed the duty payable on the bill of entry, and where no duty or other charges are payable, a separate monetary ceiling applies. en-us Fri, 04 Mar 2022 15:45:50 +0530 Mon, 27 Jul 2026 11:35:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40617 Bill of entry filing deadlines vary by customs location and mode of arrival for goods cleared for home consumption or warehousing. A bill is deemed filed and self-assessment completed when an electronic declaration is entered on the common portal or through a service centre and a bill number is generated. Delayed filing without sufficient cause attracts late presentation charges, subject to waiver where delay reasons are accepted. Such charges cannot exceed the duty payable on the bill of entry, and where no duty or other charges are payable, a separate monetary ceiling applies. Act-Rules Customs Fri, 04 Mar 2022 15:45:50 +0530 https://www.taxtmi.com/acts?id=40617