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    <title>Filing of Advance Bill of Entry under Section 46 of Customs Act, 1962 (amended vide Finance Act 2021)</title>
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    <description>Advance Bills of Entry must be filed before the end of the day preceding the arrival of imported goods, subject to prescribed transport-specific timelines and system-imposed late filing fees. Where Master Bill of Lading or Master Air Waybill details are unavailable, advance filing may use NOMBL or NOMAWB with mandatory House Bill of Lading details. The missing master reference may later be updated through an online IGM-details amendment, which is automatically approved without late fee, only where the prior or advance Bill of Entry was initially filed using NOMBL or NOMAWB.</description>
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