CBIC notifies Bill of Entry (Forms) Amendment Regulations, 2021 [Read Notification]

CBIC - Bill of Entry - Forms - Amendment Regulations 2021 - Taxscan

The Central Board of Indirect Taxes and Customs (CBIC) notified Bill of Entry (Forms) Amendment Regulations, 2021 which seeks to amend Bill of Entry (Forms) Regulations, 1976.

In the Bill of Entry (Forms) Regulations,1976, in regulation 4, for sub-regulation (1), the following sub- regulation shall be substituted, namely, “in case of a customs port (other than inland container depot and air freight station) at which goods are to be cleared for home consumption or warehousing, the authorised person shall file the bill of entry before the end of the day (including holidays) preceding the day on which the vessel carrying the goods arrives at the customs port.”

The authorised person shall file the bill of entry before the end of the day (including holidays) of said arrival of the vessel where the goods are consigned from any of the countries namely Bangladesh, Maldives, Myanmar, Pakistan, and Sri Lanka.

In case of a customs airport at which goods are to be cleared for home consumption or warehousing, the authorised person shall file the bill of entry before the end of the day (including holidays) of the arrival of the aircraft carrying the goods at the customs airport.

In case of an inland container depot or air freight station at which goods are to be cleared for home consumption or warehousing, the authorised person shall file the bill of entry before the end of the day (including holidays) preceding the day on which the vehicle (which includes train) carrying the goods arrives at the inland container depot or air freight station.

In case of a land customs station at which goods are to be cleared for home consumption or warehousing, the authorised person shall file the bill of entry before the end of the day (including holidays) of the arrival of the vehicle (which includes train) carrying the goods at the land customs station.

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