Bill of Entry (Electronic Declaration)
Regulations, 1995
Notification No. 62/95-Cus. (N.T.), dated
5-10-1995.
In exercise of the powers conferred by section 157, read
with section 46, of the Customs Act, 1962 (52 of 1962), the
Central Board of Excise and Customs hereby makes the following
regulations, namely :-
1. Short title, extent and commencement.-
(1) These regulations may be called the Bill of Entry (Electronic
Declaration) Regulations, 1995. (2) They shall extend to
goods imported by air at the Delhi Airport. (3) They shall
come into force on the date of their publication in the Official
Gazette.
2. Definitions.- In these regulations, unless
the context otherwise requires, -
(a) "authorised person" means, -
(i) a Custom House Agent who holds a permanent licence under the
Custom House Agents Licensing Regulations, 1984 and is authorised
by the Commissioner of Customs with a user identification; or
(ii) an importer who holds a valid Import Export Code
Number and is specially authorised by the Commissioner of
Customs with a user identification for the purpose of obtaining
clearance of goods imported by him;
(b) "bill of entry" means the electronic declaration accepted and
assigned with a number by the Customs Computer System for further
processing;
(c) "Commissioner of Customs" means the Commissioner of
Customs, Delhi;
(d) "electronic declaration" means the declaration of the
particulars relating to the imported goods, lodged in the Customs
Computer System, through the data-entry facility provided at the
service centre or the data communication networking facility
provided by the National Informatics Centre, from the authorised
person"s computer;
(e) "operator" means the person authorised by the
Commissioner of Customs to receive Cargo Declaration from the
authorised person at the service centre for making data entry;
(f) "service centre" means the place specified by the
Commissioner of Customs where data entry, for the purpose of
lodgement of declaration or submission of any information, is
carried out.
3. The authorised person
shall furnish for the
purpose of clearance of the imported goods a cargo declaration,
in the format set out in Appendix "A" to these regulations
and such other information as may be necessary for preparing an
electronic declaration of the bill of entry, at the service
centre.
4. The cargo declaration
with necessary
supporting information shall be received by the operator at the
service centre from 9.30 a.m. to 4.30 p.m. on all working days.
Any declaration received after 4.30 p.m. shall be deemed to be
received on the next working day:
Provided that where the operator is not in a position to
complete the data entry work in relation to a declaration
received within the time stipulated, upto 5.30 p.m. on the date
the declaration is submitted to the service centre, on account of
invalid or incomplete information, the declaration shall be
deemed to have been not presented on that day:
Provided further that where the Commissioner of Customs
considers it necessary, he may alter the time for receipt of data
entry on a particular day or in general.
5. Data entry
shall be deemed to be complete
when the option to lodge the electronic declaration in the
Customs Computer System is exercised and the declaration is
accepted by the System.
6. Where the authorised person lodges the
declaration from
his premises using the data communication
networking facility provided by the National Informatics Centre
before 5.30 p.m. on any working day or the time as may be
specified by the Commissioner of Customs, the declaration shall
be deemed to be presented on that day provided that the
electronic declaration is received by the Customs Computer System
before the aforesaid time.
7. The proper officer of Customs
shall complete
the assessment, in relation to the goods covered by the bill of
entry, by using the Computer System.
8. The authorised person shall,
after the
completion of assessment of the bill of entry, obtain three
copies of the print-out of the assessed bill of entry from the
service centre or from his premises, as the case may be. Such
person shall sign such copies of print-out, indicating his name
and designation at the space provided for the purpose affirming
the truth of the contents recorded on the assessed bill of entry.
He shall thereafter present the same alongwith copies of challans
evidencing payment of duty and other supporting import documents,
in original, relating to the goods referred to in the bill of
entry, for the examination of the said goods by the proper
officer and for the issue of the order permitting clearance of
the said goods for home consumption or warehousing.
9. Where the proper officer decides to complete
the assessment of a bill of entry
after examination of the goods
declared therein, the authorised person shall, on so directed by
the proper officer, submit to the proper officer a duly signed
print-out of the unassessed bill of entry, affirming the truth of
the contents of the said bill of entry, alongwith the supporting
import documents, in original, for examination of the goods
covered in the bill of entry. The proper officer shall, after
such examination, affix his signature and stamp on all the
documents and return to the authorised person. As and when the
assessment of the bill of entry is completed, the authorised
person shall obtain a print-out of the assessed bill of entry and
after deposit of duty at the specified Bank, present the same
alongwith all the relevant original documents as specified by the
Commissioner of Customs to the proper officer for the purpose of
issue of the order permitting clearance under section 47 of the
Customs Act, 1962.
10. The authorised person shall obtain a
declaration from
the importer affirming the truth of the
contents of documents relating to the imported goods sought to be
cleared, in duplicate, and shall present one copy in original to
the proper officer at the time of submission of bill of entry and
shall retain one copy with him for his records.
11. The original print-out of the bill of entry
shall be retained by the proper officer and the duplicate and the
triplicate print-out shall be returned to the importer.
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