https://www.taxtmi.com/circulars?id=71223 Section 46 requires advance filing of a Bill of Entry for pre-arrival processing and assessment. Subject to exceptions, filing is due by the end of the day preceding arrival, while presentation up to 30 days before expected arrival remains permissible. Sea imports from specified neighbouring countries, all airport imports, and all Land Customs Station imports may be filed by the end of the day of arrival. Imports through Inland Container Depots, and other sea imports, remain subject to the preceding-day deadline. en-us Mon, 29 Mar 2021 00:00:00 +0530 Thu, 10 Sep 2026 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71223 Section 46 requires advance filing of a Bill of Entry for pre-arrival processing and assessment. Subject to exceptions, filing is due by the end of the day preceding arrival, while presentation up to 30 days before expected arrival remains permissible. Sea imports from specified neighbouring countries, all airport imports, and all Land Customs Station imports may be filed by the end of the day of arrival. Imports through Inland Container Depots, and other sea imports, remain subject to the preceding-day deadline. Circulars Customs Mon, 29 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71223