https://www.taxtmi.com/circulars?id=70787 Section 46 requires advance filing of Bills of Entry, generally by the end of the day preceding arrival, subject to mode- and consignment-based exceptions. Airport and Land Customs Station imports may be filed by the end of arrival day, while specified seaport consignments receive the same deadline. Late filing attracts late charges. Advance Bills of Entry may be filed with House Bill of Lading or House Airway Bill details where master transport documents are unavailable. The Master Bill of Lading or Master Airway Bill may later be updated through an automated, fee-free online amendment. en-us Tue, 30 Mar 2021 00:00:00 +0530 Thu, 13 Aug 2026 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70787 Section 46 requires advance filing of Bills of Entry, generally by the end of the day preceding arrival, subject to mode- and consignment-based exceptions. Airport and Land Customs Station imports may be filed by the end of arrival day, while specified seaport consignments receive the same deadline. Late filing attracts late charges. Advance Bills of Entry may be filed with House Bill of Lading or House Airway Bill details where master transport documents are unavailable. The Master Bill of Lading or Master Airway Bill may later be updated through an automated, fee-free online amendment. Circulars Customs Tue, 30 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70787