BILL OF ENTRY (ELECTRONIC DECLARATION) REGULATIONS, 2011.
Notification No. 79/2011 – Cus (N.T.), Dated 25.11.2011
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 (Electronic Declaration) Regulations,1995,
except as respects things done or omitted to be done before such supersession,
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, 2011.
(2) They shall apply to
the import of goods through all customs stations where the Indian Customs
Electronic Data Interchange System is in operation.
(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 an
importer or a person authorised by him who has a valid licence under the
Customs House Agents Licensing Regulations, 2004;
(b) “annexure” means annexure to these
regulations;
(c) “bill of entry” means electronic
declaration accepted and assigned a unique number by the Indian Customs
Electronic Data Interchange System, and includes its print-outs;
(d) "electronic declaration"
means particulars relating to the imported goods that are entered in the Indian
Customs Electronic Data Interchange System;
(e) “ICEGATE” means Indian Customs Electronic Data Interchange Gateway, an
e-commerce portal of the Central Board of Excise and Customs;
(f) "service centre" means the
place specified by the Commissioner of Customs where the data entry
of an electronic declaration, is carried out;
(g) words and expressions used
and not defined herein but defined in the Customs Act, 1962 (52 of 1962) shall
have the same meaning as assigned to them in the said Act.
3. The
authorised person may enter the electronic declaration in the Indian Customs
Electronic Data Interchange System by himself through ICEGATE or by way of data
entry through the service centre by furnishing the particulars, in the format
set out in Annexure.
4. The
bill of entry shall be deemed to have been filed and self-assessment of duty
completed when, after entry of the electronic declaration in the Indian Customs
Electronic Data Interchange System either through ICEGATE or by way of data
entry through the service centre, a bill of entry number is generated by the
Indian Customs Electronic Data Interchange System for the said declaration.
5. After
the completion of assessment, the authorised person shall present the original
bill of entry (customs copy) and duty-paid challan and supporting
import documents to the proper officer of customs for making an order
permitting clearance, after examination of the imported goods if so
required.
6. After
making an order under regulation 5, the proper officer shall generate duplicate
bill of entry (importer’s copy) and the triplicate bill of entry (exchange
control copy).
7. The
original bill of entry (customs copy) along with supporting import documents
shall be retained by the proper officer of customs and after suitable
endorsements the duplicate bill of entry (importer’s copy) and the triplicate
bills of entry (exchange control copy) shall be handed over to the authorized
person.
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