(23) "import", with its grammatical variations and cognate expressions, means bringing into India

from a place outside India

KEY POINTS : "import",

 with its grammatical variations and cognate expressions

(25) "imported goods" means any goods brought into India from a place outside India but does not
include goods which have been cleared for home consumption;

KEY POINTS : ("imported goods")

 means any goods brought into India from a place outside India
 does not include goods which have been cleared for home consumption

(26) "importer", in relation to any goods at any time between their importation and the time when
they are cleared for home consumption, includes [any owner, beneficial owner] or any person
holding himself out to be the importer;

KEY POINTS: ("importer"),

 in relation to any goods at any time between their importation and the time when they are
cleared for home consumption
 includes [any owner, beneficial owner] or any person holding himself out to be the
importer;
2(4) "Bill of Entry" means a bill of entry referred to in section 46;

SECTION 46.

Entry of goods on importation. –

(1) The importer of any goods, other than goods intended for transit or transhipment, shall
make entry thereof by presenting "[electronically] [on the customs automated system] to
the proper officer a bill of entry for home consumption or warehousing [in such form and
manner as may be prescribed]:

[Provided that the ®[Principal Commissioner of Customs or Commissioner of Customs] may,

Provided further that] if the importer makes and subscribes to a declaration before the
proper officer, to the effect that he is unable for want of full information to furnish all the
particulars of the goods required under this sub-section, the proper officer may, pending
the production of such information, permit him, previous to the entry thereof (a) to
examine the goods in the presence of an officer of customs, or (b) to deposit the goods in a
public warehouse appointed under section 57 without warehousing the same.

(2) Save as otherwise permitted by the proper officer, a bill of entry shall include all the
goods mentioned in the bill of lading or other receipt given by the carrier to the consignor.

[(3) The importer shall present the bill of entry under sub-section (1) "[before the end of the
day (including holidays) preceding the day] 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 :

[Provided that the Board may, in such cases as it may deem fit, prescribe different time
limits for presentation of the bill of entry, which shall not be later than the end of the day of
such arrival:

Provided further that] a bill of entry may be presented 1[at any time not exceeding thirty
days prior to] the expected arrival of the aircraft or vessel or vehicle by which the goods
have been shipped for importation into India:

[Provided also that] where the bill of entry is not presented within the time so specified and
the proper officer is satisfied that there was no sufficient cause for such delay, the importer
shall pay such charges for late presentation of the bill of entry as may be prescribed.]

(4) The importer while presenting a bill of entry shall 2[* * *] make and subscribe to a
declaration as to the truth of the contents of such bill of entry and shall, in support of such
 declaration, produce to the proper officer the invoice, if any, [and such other documents
relating to the imported goods as may be prescribed].

4[(4A) The importer who presents a bill of entry shall ensure the following, namely:-

(a) the accuracy and completeness of the information given therein;

(b) the authenticity and validity of any document supporting it; and

(c) compliance with the restriction or prohibition, if any, relating to the goods under this Act
or under any other law for the time being in force.]

(5) If the proper officer is satisfied that the interests of revenue are not prejudicially
affected and that there was no fraudulent intention, he may permit substitution of a bill of
entry for home consumption for a bill of entry for warehousing or vice versa.

KEY POINTS:

(1)
 The importer of any goods.
 by presenting "[electronically] [on the customs automated system] to the proper officer
a bill of entry for home consumption or warehousing. (2 TYPES OF BILL OF ENTRY)

PROVIDED:

 where it is not feasible to make entry by presenting electronically

PROVIDED:

 Provided further that] if the importer makes and subscribes to a declaration before the
proper officer
 to the effect that he is unable for want of full information to furnish all the particulars of the
goods
 the proper officer may, pending the production of such information
 permit him, previous to the entry thereof (a) to examine the goods in the presence of an
officer of customs
 (b) to deposit the goods in a public warehouse appointed under section 57 without
warehousing the same.
 (2)

 Save as otherwise permitted by the proper officer, a bill of entry shall include all the
goods mentioned in the bill of lading or other receipt given by the carrier to the
consignor.

(3)

 The importer shall present the bill of entry under sub-section (1) "[before the end of the
day (including holidays) (BY AIR)
 preceding the day (BY VESSEL)
 vehicle carrying the goods arrives at a customs station at which such goods are to be
cleared for home consumption or warehousing
 Provided that the Board may, in such cases as it may deem fit, prescribe different time
limits for presentation of the bill of entry, which shall not be later than the end of the
day of such arrival
 Provided further that] a bill of entry may be presented 1[at any time not exceeding thirty
days prior to] the expected arrival of the aircraft or vessel or vehicle by which the goods
have been shipped for importation into India
 [Provided also that] where the bill of entry is not presented within the time so specified
and the proper officer
 for such delay, the importer shall pay such charges for late presentation of the bill of
entry as may be prescribed

(4)

 The importer while presenting a bill of entry shall 2[* * *] make and subscribe to a
declaration as to the truth of the contents of such bill of entry and shall, in support of such
declaration, produce to the proper officer the invoice, if any, [and such other documents
relating to the imported goods as may be prescribed

(4A)

 4[(4A) The importer who presents a bill of entry shall ensure the following, namely:-

o the accuracy and completeness of the information given therein;

o the authenticity and validity of any document supporting it; and

o compliance with the restriction or prohibition, if any, relating to the goods

(5)

 If the proper officer is satisfied that the interests of revenue are not prejudicially
affected and that there was no fraudulent intention, he may permit substitution of a
bill of entry for home consumption for a bill of entry for warehousing or vice versa.
BILL OF ENTRY (ELECTRONIC INTEGRATED DECLARATION AND PAPERLESS
PROCESSING) REGULATIONS, 2018
[M.F. (D.R.) Notification No. 36/2018-Cus. (N.T.), dated 11-5-2018 as amended by Notification No.
34/2021-Cus. (N.T.), dated 29-3-2021]

 In exercise of the powers conferred by section 157 read with sections 46 and 47 of
the Customs Act, 1962 (52 of 1962) in supersession of the Bill of Entry (Electronic
Integrated Declaration) Regulations, 2011, except as respects makes done or
omitted to be done before such supersession, the Central Board of Indirect Taxes
and Customs hereby the following regulations, namely.

REGULATION :1 Short title, extent and commencement.

 These regulations may be called the Bill of Entry (Electronic Integrated Declaration
and Paperless Processing) Regulations, 2018.

REGULATION 2. Definitions. –

(1) In these regulations, unless the context otherwise requires, -

 (c) "bill of entry" means electronic integrated declaration accepted and a unique
number generated and assigned to that particular bill of entry by the Indian
Customs Electronic Data Interchange System,
 Explanation.-For the purposes of this clause, the electronic record shall have the
meaning assigned to it as in the Information Technology Act, 2000 (21 of 2000);
 (d) "electronic the integrated declaration" means particulars relating to the
imported goods that are entered in Indian Customs Electronic Data Interchange
System;
 (e) "ICEGATE" means the customs automated system of Central Board of Indirect
Taxes and Customs;
 (f) Customs, "service centre" means the place specified by the Principal
Commissioner or the Commissioner of as the case may be, where the data entry of
an electronic integrated declaration, is carried out;
 (g) "supporting documents" means the documents in the electronic form or
otherwise, which are relevant to the assessment of the imported goods under
sections 17 and 46 of the Act.

(2) The 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.
REGULATION 3.

 The authorised person shall enter the electronic integrated declaration and the supporting
documents himself by affixing his digital signature and enter them on the 2[common
portal] and he may also get the electronic integrated declaration made on the [common
portal] along with the supporting documents by availing the services at the service centre.
 Explanation. - For the purposes of this regulation, the words "digital signature" shall have
the meaning as- signed to it in the Information Technology Act, 2000 (21 of 2000);

REGULATION 4.

 [(1)(a) 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)
(by air & inland port)
 preceding the day on which the vessel carrying the goods arrives at the customs the port
(by sea port)

 Provided that the authorised person shall file the bill of entry before the end of the day
(including holidays) the vessel where the goods are consigned from any of the countries
mentioned below :-
(i) Bangladesh

(ii) Maldives;

(iii) Myanmar;

(iv) Pakistan;

(v) Sri Lanka.

 (C) 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.
 (d) 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.]
 (2) The bill of entry shall be deemed to have been filed and self-assessment completed when
after entry of the electronic integrated declaration on the '[common portal] 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 and the self-assessed
 copy of the Bill of Entry may be electronically transmitted to the authorised person or
printed out at the service centre.

 (3) Where the bill of entry is not filed 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 provision to sub-section (3) of section 46 of the
Customs Act, 1962 (52 of 1962).

 (4) The late presentation charges referred to in sub-regulation (3) above in respect of any bill
of entry shall not exceed the duty payable in respect of that particular bill of entry:

Provided that where the duty or any other charges in respect of any bill of entry are not
payable for any reason like exemption or otherwise, the late presentation charges shall not
exceed fifty thousand rupees:

REGULATION 5.

 After the completion of the assessment, an order permitting clearance under sub-section (1)
of section 47 or section 68, as the case may be, shall be made, after examination of the
imported goods if so required and the order under regulation 5 may be recorded on the
customs automated system and conveyed electronically to the authorised person, the
custodian, and to any other person(s) designated by the authorised person.

REGULATION 6.

 The authorised person shall retain, for a period of 5 years from the date of presentation of
the bill of entry, the assessed copy of the bill of entry, digital or otherwise, and all supporting
documents in original, which were used or relied upon by him in submitting the electronic
integrated declaration, and shall produce them before Customs in connection with any
action or proceedings under the Act or under any other law for the time being in force.

REGULATION 7.

 An authenticated copy of bill of entry may be generated at the request of the authorised
person if possession of the said copy is required by him for compliance of provisions of law
for the time being in force.

REGULATION 8.

 Any authorised person who contravenes any provision of these regulations or who fails to
comply with any provisions of these regulations shall be liable to a penalty which may
extend to fifty thousand rupees.