https://www.taxtmi.com/circulars?id=71224 Proposed amendment of Section 46 of the Customs Act, 1962 would mandate advance filing of Bills of Entry, subject to enactment of the Finance Bill, 2021. Importers would be required to file a Bill of Entry by the end of the day preceding arrival of the carrying vessel, aircraft or vehicle. The Board may prescribe different time limits in specified cases, but not beyond the day of arrival. Relaxation is under consideration for certain land, airport, neighbouring-country and short-haul imports. en-us Thu, 25 Mar 2021 00:00:00 +0530 Wed, 09 Sep 2026 12:13:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71224 Proposed amendment of Section 46 of the Customs Act, 1962 would mandate advance filing of Bills of Entry, subject to enactment of the Finance Bill, 2021. Importers would be required to file a Bill of Entry by the end of the day preceding arrival of the carrying vessel, aircraft or vehicle. The Board may prescribe different time limits in specified cases, but not beyond the day of arrival. Relaxation is under consideration for certain land, airport, neighbouring-country and short-haul imports. Circulars Customs Thu, 25 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71224