Filing of Advance Bill of Entry under Section 46 of Customs Act, 1962 (amended vide Finance Act 2021)

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....S/22-Gen-20/2020-21/AM (I)/JNCH Dated: 29.03.2021 PUBLIC NOTICE NO. - 30/2021 DIN-20210378NW000000C496 Subject: Filing of Advance Bill of Entry under Section 46 of Customs Act, 1962 (amended vide Finance Act 2021) - reg. Attention of all Importers/Exporters, Custom Brokers, CFSs, Custodians, General Trade, Partner Government Agencies (PGAs), all other stakeholders and all the taxpay....

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....leared for home consumption or warehousing. Board has prescribed different time limits for filing Bills of Entry in respect of goods imported by various modes of transport as tabulated in para 2.1 of the above Circular. Accordingly, the changes have been enabled in the Customs EDI System and the late filing fee will be imposed by the System as per the new provisions and in consonance with the afor....

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....e BE filing. Further, to ease the regularization with Arrival Manifest, Importer would have the option to update the Master Bill of Lading in the Bill of Entry at any point in time later to regularize/link the BE with Arrival Manifest through a simple online amendment process. For this, importer/customs broker can file a BE amendment of the IGM details with amend code as A_PBEIGM. The mandatory de....