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Bill of Entry (Forms) Regulations, 1976

[ Notification No. 396-Cus., dated 1st August, 1976 .
Superseded by Notification No. 03/1988-Cus.(N.T.), dated 14/1/1988
Restored by Notification No. 77/1989-Cus.(N.T.), dated 27/12/1989 ]
Amended by Notification No. 27/2017-Cus.(N.T.), dated 31/03/2017,Notification No. 65/2017-Cus.(N.T.), dated 30/06/2017,
Notification No. 90/2020-Cus.(N.T.), dated 17/09/2020

In exercise of the powers conferred by section 157, read with section 46, of the Customs Act, 1962 (52 of 1962), and in supersession of the Bill of Entry (Forms) Regulations, 1971, Central Board of Indirect Taxes and Customs hereby makes the following regulations further to amend Bill of Entry(Forms) Regulations, 1976, namely:-

1. Short title and commencement.-

(1) These regulations may be called the Bill of Entry (Forms) Amendment Regulations,2020

(2) They shall come into force with effect from the 21st September, 2020

2. Definition.-

In these regulations, "Form" means a form appended to these regulations.

3. Form of Bill of Entry.-

The Bill of Entry to be presented by an importer of any goods for home consumption or for warehousing or for ex-bond clearance for home consumption shall be in Form I or Form II or Form III, as the case may be.

Explanation.- In this regulation, "goods" does not include those goods which are intended for transit or transhipment.

Bill of Entry For Home Consumption

Bill of Entry For Warehousing

Bill of Entry For Ex-bond Clearance for Home Consumption

4.(1) The importer or a person authorised by him who has a valid licence under the Customs Broker Licensing Regulations, 2013, shall present the bill of entry before the end of the next day following the day (excluding holidays) on which the aircraft or vessel or vehicle carrying the goods arrives at a customs station at which such goods are to be cleared for home consumption or warehousing.

(2) Where the bill of entry is not presented within the time specified in sub regulation (1) and the proper officer of Customs is satisfied that there was no sufficient cause for such delay, the importer shall be liable to pay charges for late presentation of the bill of entry at the rate of rupees five thousand per day for the initial three days of default and at the rate of rupees ten thousand per day for each day of default thereafter:
Provided that where the proper officer is satisfied with the reasons of delay, he may waive off the charges referred to in the second proviso to sub-section (3) of the section 46 of the Customs Act, 1962 (52 of 1962).

(3) No charges for late presentation of Bill of Entry shall be liable to be paid where the entry inwards or arrival of cargo, as the case may be, has taken place before the date on which the Finance Bill, 2017 receives the assent of the President."