https://www.taxtmi.com/circulars?id=70788 Proposed amendments to Section 46 of the Customs Act, 1962 would mandate advance filing of Bills of Entry before the end of the day preceding arrival of imported goods for home consumption or warehousing. The requirement is intended to facilitate pre-arrival processing and assessment and reduce clearance time. The Board may prescribe different deadlines for specified cases, but not later than the end of the day of arrival. Possible relaxation for certain land, airport, neighbouring-country and short-haul imports remains subject to the amendment taking effect. en-us Fri, 26 Mar 2021 00:00:00 +0530 Thu, 13 Aug 2026 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70788 Proposed amendments to Section 46 of the Customs Act, 1962 would mandate advance filing of Bills of Entry before the end of the day preceding arrival of imported goods for home consumption or warehousing. The requirement is intended to facilitate pre-arrival processing and assessment and reduce clearance time. The Board may prescribe different deadlines for specified cases, but not later than the end of the day of arrival. Possible relaxation for certain land, airport, neighbouring-country and short-haul imports remains subject to the amendment taking effect. Circulars Customs Fri, 26 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70788