**Executive Summary:**
This document contains two notifications from the Central Board of Excise and Customs amending existing regulations under the Customs Act of 1962. The first notification, No. 26/2017-Customs N.T., amends the Bill of Entry Electronic Integrated Declaration Regulations, 2011. The second notification, No. 27/2017-Customs N.T., amends the Bill of Entry Forms Regulations, 1976, regarding late presentation charges for bills of entry. Both notifications come into force on the date of their publication in the Official Gazette, March 31, 2017.
**Key Points / Main Content:**
* **Notification No. 26/2017-Customs N.T. (Bill of Entry Electronic Integrated Declaration Amendment Regulations, 2017):**
* Amends the Bill of Entry Electronic Integrated Declaration Regulations, 2011.
* Substitutes regulation 4 regarding the filing and self-assessment of the bill of entry.
* The authorized person shall file 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.
* Specifies charges for late presentation of the bill of entry: Rupees five thousand per day for the initial three days of default and rupees ten thousand per day for each day of default thereafter.
* Late presentation charges may be waived if the proper officer of Customs is satisfied with the reasons for the delay.
* No charges for late presentation of Bill of Entry shall be liable to be paid where the entry inwards or arrival of cargo has taken place before the date on which the Finance Bill, 2017 receives the assent of the President.
* **Notification No. 27/2017-Customs N.T. (Bill of Entry Forms Amendment Regulations, 2017):**
* Amends the Bill of Entry Forms Regulations, 1976.
* Inserts a new regulation after regulation 3.
* The importer or a person authorized by him who has a valid license 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.
* Specifies charges for late presentation of the bill of entry: Rupees five thousand per day for the initial three days of default and rupees ten thousand per day for each day of default thereafter.
* Late presentation charges may be waived if the proper officer of Customs is satisfied with the reasons for the delay.
* No charges for late presentation of Bill of Entry shall be liable to be paid where the entry inwards or arrival of cargo has taken place before the date on which the Finance Bill, 2017 receives the assent of the President.
**Impact Analysis:**
**Importers:**
* *Impact:* Subject to revised regulations regarding the electronic filing of bills of entry and potential late fees.
* *Action Required:* Ensure timely electronic filing of bills of entry to avoid late presentation charges. If delays occur, provide sufficient justification to the proper officer of Customs.
**Customs Brokers:**
* *Impact:* Affected by the new regulation regarding the presentation of the bill of entry.
* *Action Required:* Ensure timely presentation of bills of entry to avoid late presentation charges. If delays occur, provide sufficient justification to the proper officer of Customs.
**Customs Officers:**
* *Impact:* Responsible for enforcing the amended regulations, assessing late fees, and evaluating justifications for delays.
* *Action Required:* Implement the revised regulations, assess late fees as appropriate, and evaluate importers' justifications for delays in presenting bills of entry.
**Central Board of Excise and Customs:**
* *Impact:* Responsible for the amended regulations.
* *Action Required:* Ensure the effective implementation and monitoring of the amended regulations.
Key Entities Referenced
Customs Act, 1962: A legal act that defines customs laws and regulations in India. It is referenced in the context of powers conferred to the Central Board of Excise and Customs.
Central Board of Excise and Customs: A government organization responsible for the administration of excise and customs duties. It is issuing the regulations to amend existing regulations.
Bill of Entry Electronic Integrated Declaration Regulations, 2011: A set of regulations pertaining to electronic filing of bill of entry for customs clearance, being amended by the current notification.
Finance Bill, 2017: A bill related to financial matters that requires presidential assent, relevant to determining charges for late bill of entry presentation.
ICEGATE: Indian Customs Electronic Data Interchange Gateway; a portal for electronic filing of customs documents.
Indian Customs Electronic Data Interchange System: The electronic system used for processing customs declarations and generating bill of entry numbers.
Bill of Entry Forms Regulations, 1976: Regulations pertaining to forms used for bill of entry, being amended by the current notification.
Customs Broker Licensing Regulations, 2013: Regulations pertaining to licensing of customs brokers.
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EXTRAORDINARY
Hkkx II—[k.M 3—mi&[k.M (i)
PART II—Section 3—Sub-section (i)
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PUBLISHED BY AUTHORITY
la- 257] ubZ fnYyh] 'kqØokj] ekpZ 31] 2017@pS=k 10] 1939
No. 257] NEW DELHI, FRIDAY, MARCH 31, 2017/CHAITRA 10, 1939
िव(cid:7004)त म(cid:7074)ं ालय
(राज(cid:7021)व िवभाग)
(क(cid:7286)(cid:7076)ीय उ(cid:7004)प ाद श(cid:7016)ु क एव ंसीमाश(cid:7016)ु क बोड)(cid:6981)
अिधसचू ना
नई (cid:7408)द(cid:7016) ली, 31 माच(cid:6981),2017
स.ं 26/2017-सीमाश(cid:7016)ु क (ग.ै टै.)
सा.का.िन. 323(अ).—सीमा श(cid:7016)ु क अिधिनयम, 1962 (1962 का 52), क(cid:7409) धारा 46 के साथ प(cid:7407)ठत धारा 157 (cid:7367)ारा (cid:7079)द(cid:7004)त
शि(cid:7334)य(cid:7298) का (cid:7079)योग करते (cid:7263)ए, क(cid:7286)(cid:7076)ीय उ(cid:7004) पाद शु(cid:7016) क एवं सीमाशु(cid:7016) क बोड(cid:6981), िबल ऑफ एं(cid:7069)ी (इले(cid:6989) (cid:7069)ािनक इं(cid:7407)ट(cid:7061)ेटेड घोषणा) रे(cid:6991) यूलेशन, 2011 म(cid:7286)
संशोधन करने के िलए ,rn~}kjk िन(cid:7013) निलिखत अित(cid:7407)र(cid:6989) त िविनयम बनाता ह,ै अथा(cid:6981)त:-
1. (1) इन िविनयम(cid:7298) का नाम िबल ऑफ एं(cid:7069)ी (इले(cid:6989) (cid:7069)ािनक इं(cid:7407)ट(cid:7061)ेटेड घोषणा) संशोधन रे(cid:6991) यूलेशन, 2017 है।
(2) ये सरकारी राजप(cid:7074) म(cid:7286) अपने (cid:7079)काशन क(cid:7409) तारीख से लागू ह(cid:7298)गे।
2. िबल ऑफ एं(cid:7069)ी (इले(cid:6989) (cid:7069)ािनक इं(cid:7407)ट(cid:7061)ेटेड घोषणा) रे(cid:6991) यूलेशन, 2011, म(cid:7286) िविनयम 4,के (cid:7021) थान पर िन(cid:7013) निलिखत िविनयम को (cid:7079)ित-(cid:7021)थ ािपत
(cid:7408)कया जाएगा, अथा(cid:6981)त:-
‘’िविनयम 4(i) (cid:7079)ािधकृत (cid:7018) यि(cid:6989) त, उस (cid:7408)दन जब व(cid:7021) तु(cid:7312) को ले जाने वाला हवाई जहाज अथवा वैसल अथवा (cid:7018) हीकल उस क(cid:7021)ट म (cid:7021)ट ेशन पर
प(cid:7263)चं ता है िजस पर ऐसी व(cid:7021) तु(cid:7312) क(cid:7409) घरेलू उपभोग अथवा वेयरहाउ(cid:7410)सग के िलए िनकासी क(cid:7409) जानी है, से अगले (cid:7408)दन के अंत से पूव(cid:6981)
(अवकाश वाले (cid:7408)दन को छोड़कर) िबल ऑफ एं(cid:7069)ी (cid:7079)(cid:7021) तुत करेगा।
(2) िबल ऑफ एं(cid:7069)ी को भरा (cid:7263)आ मान िलया जाएगा और पूरी क(cid:7409) गई (cid:7357)ूटी का (cid:7021) व-िनधा(cid:6981)रण मान िलया जाएगा जब, आईसगेट अथवा
सेवा क(cid:7286)(cid:7076) के मा(cid:7007) यम से डेटा एं(cid:7069)ी के (cid:7367)ारा इंिडयन क(cid:7021) टम इले(cid:6989) (cid:7069)ािनक डेटा इंटरच(cid:7286)ज िस(cid:7021) टम म(cid:7286) इले(cid:6989) (cid:7069)ािनक समे(cid:7408)कत घोषणा क(cid:7409) एं(cid:7069)ी के
1858 GI/2017 (1)(cid:32)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
प(cid:7019) चात, उ(cid:6989) त घोषणा के संबंध म(cid:7286) भारतीय क(cid:7021) टम इले(cid:6989) (cid:7069)ािनक डेटा इंटरच(cid:7286)ज (cid:7079)णाली (cid:7367)ारा एक िबल ऑफ एं(cid:7069)ी सं(cid:6990) या जेनरेट कर दी जाती
ह।ै
(3) जहां कह(cid:7277) िबल ऑफ एं(cid:7069)ी उप-िविनयम (1) म(cid:7286) िविन(cid:7416)द(cid:7020) ट समय म(cid:7286) (cid:7079)(cid:7021) तुत नह(cid:7277) क(cid:7409) जाती है और सीमाशु(cid:7016) क का समुिचत अिधकारी इस
बात से संतु(cid:7020) ट नह(cid:7277) ह ै(cid:7408)क ऐसे िवलंब के िलए कोई पया(cid:6981)(cid:7009) त कारण नह(cid:7277) थे तो आयातक िबल ऑफ एं(cid:7069)ी के दरे से (cid:7079)(cid:7021) तुत (cid:7408)कए जाने के िलए
आरंभ के 3 (cid:7408)दन क(cid:7409) चूक के िलए 5 हजार (cid:7271)पए (cid:7079)ित(cid:7408)दन क(cid:7409) दर से और इसके प(cid:7019) चात चूक के िलए 10 हजार (cid:7271)पए (cid:7079)ित(cid:7408)दन के दर से (cid:7079)भार
अदा करने का दायी होगा :
बशत(cid:7287) (cid:7408)क यहां कह(cid:7277) समुिचत अिधकारी िवलंब के कारण(cid:7298) से संतु(cid:7020) ट ह ैतो वह सीमाशु(cid:7016) क अिधिनयम, 1962 (1962 का 52) क(cid:7409)
धारा 46 क(cid:7409) उपधारा (3) के ि(cid:7367)तीय परंतुक म(cid:7286) संद(cid:7414)भत (cid:7079)भार को माफ कर सकता है।
(4) ऐसे मामल(cid:7298) म (cid:7286)िबल ऑफ एं(cid:7069)ी के दरेी से (cid:7079)(cid:7021) तुत (cid:7408)कए जाने म (cid:7286)कोई भी (cid:7079)भार अदा नह(cid:7277) (cid:7408)कया जाना होगा,जहां एं(cid:7069)ी इनवाड(cid:6981), िव(cid:7004)त
िवधेयक, 2017 पर रा(cid:7020) (cid:7069)पित क(cid:7409) सहमित (cid:7079)ा(cid:7009) त होने क(cid:7409) ितिथ से पवू(cid:6981) हो चुका ह।ै‘’
[फा. सं. 450/32/2016-सीमाश(cid:7016)ु क (IV)]
शैफाली जी. (cid:7410)सह, अवर सिचव
नोट : (cid:7079)धान िविनयम, अिधसूचना सं. सा.का.िन. 838 (अ) (cid:7408)दनांक 25 नवंबर, 2011 के अंतग(cid:6981)त भारत के राजप(cid:7074), असाधारण, के भाग
II, ख(cid:7003) ड 3, उपख(cid:7003) ड (i) म(cid:7286) (cid:7079)कािशत (cid:7408)कया गया था और इनम(cid:7286) अिधसूचना सं. 45/2016-सीमा शु(cid:7016)क (गै.टे.) (cid:7408)दनांक 01 अ(cid:7079)ैल, 2016 के
अंतग(cid:6981)त अंितम बार संशोधन (cid:7408)कया गया था।
MINISTRY OF FINANCE
Department of Revenue
[CENTRAL BOARD OF EXCISE AND CUSTOMS]
NOTIFICATION
New Delhi, the 31st March, 2017
No. 26/2017-Customs (N.T.)
G.S.R. 323(E).—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 further to amend the Bill of Entry(Electronic Integrated Declaration) Regulations, 2011, namely:-
1.(cid:32) (1) These regulations may be called the Bill of Entry (Electronic Integrated Declaration) Amendment
Regulations, 2017.
(2)They shall come into force on the date of their publication in the Official Gazette.
2.(cid:32) In the Bill of Entry(Electronic Integrated Declaration) Regulations,2011, the following regulation,
regulation 4, shall be substituted, namely:-
“Regulation 4. (1) The authorised person shall file 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) The bill of entry shall be deemed to have been filed and self-assessment of duty completed when,
after entry of the electronic integrated 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.
(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 day¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3
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 section 46 of the Customs Act, 1962 (52
of 1962).
(4) 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.”
[F.No.450/32/2016-Cus IV]
SHAIFALI G. SINGH, Under Secy.
Note : The Principal regulation was published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section(i) vide notification number G.S.R.838(E), dated the 25th November,2011 and last amended vide
notification number 45/2016- Cus(N.T.) dated 01.04.2016.
अिधसचू ना
नई (cid:7408)द(cid:7016) ली, 31 माच(cid:6981),2017
स.ं 27/2017-सीमाश(cid:7016)ु क (ग.ैटै.)
सा.का.िन.324(अ).—सीमा श(cid:7016)ु क अिधिनयम, 1962 (1962 का 52), क(cid:7409) धारा 46 के साथ प(cid:7407)ठत धारा 157 (cid:7367)ारा (cid:7079)द(cid:7004)त
शि(cid:7334)य(cid:7298) का (cid:7079)योग करते (cid:7263)ए, क(cid:7286)(cid:7076)ीय उ(cid:7004) पाद शु(cid:7016) क एवं सीमाशु(cid:7016) क बोड(cid:6981), िबल ऑफ एं(cid:7069)ी (फा(cid:7013)स(cid:6981)) रे(cid:6991) यूलेशन, 1976 म(cid:7286) संशोधन करने के िलए
,rn~}kjk िन(cid:7013) निलिखत अित (cid:7407)र(cid:6989) त िविनयम बनाता ह,ै अथा(cid:6981)त:-
1. (1) इन िविनयम(cid:7298) का नाम िबल ऑफ एं(cid:7069)ी (फा(cid:7013)स(cid:6981)) संशोधन रे(cid:6991) यूलेशन, 2017 ह।ै
(2) ये सरकारी राजप(cid:7074) म(cid:7286) अपने (cid:7079)काशन क(cid:7409) तारीख से लागू ह(cid:7298)गे।
2. िबल ऑफ एं(cid:7069)ी (फा(cid:7013)स(cid:6981)) रे(cid:6991) यूलेशन, 1976 म(cid:7286) िविनयम 3 के प(cid:7019) चात िन(cid:7013) निलिखत िविनयम को अंत:-(cid:7021) थािपत (cid:7408)कया जाएगा, अथा(cid:6981)त :-
‘’िविनयम 4(1) आयातक अथवा उसके (cid:7367)ारा (cid:7079)ािधकृत (cid:7018) यि(cid:6989) त, िजसके पास क(cid:7021) टम (cid:7081)ोकर लाइस(cid:7286)(cid:7410)सग रे(cid:6991) यूलेशन, 2013, के अंतग(cid:6981)त वैध
लाइस(cid:7286)स है, उस (cid:7408)दन जब व(cid:7021) तु(cid:7312) को ले जाने वाला हवाई जहाज अथवा वैसल अथवा (cid:7018) हीकल उस क(cid:7021) टम (cid:7021) टेशन पर प(cid:7263)चं ता ह ैिजस पर
ऐसी व(cid:7021) तु(cid:7312) क(cid:7409) घरेलू उपभोग अथवा वेयरहाउ(cid:7410)सग के िलए िनकासी क(cid:7409) जानी ह,ै से अगले (cid:7408)दन के अंत से पूव(cid:6981) (अवकाश वाले (cid:7408)दन को
छोड़कर) िबल ऑफ एं(cid:7069)ी (cid:7079)(cid:7021) तुत करेगा।
(2) जहां कह(cid:7277) िबल ऑफ एं(cid:7069)ी उप-िविनयम (1) म(cid:7286) िविन(cid:7416)द(cid:7020) ट समय म(cid:7286) (cid:7079)(cid:7021) तुत नह(cid:7277) क(cid:7409) जाती है और सीमाशु(cid:7016) क का समुिचत अिधकारी इस
बात से संतु(cid:7020) ट नह(cid:7277) ह ै(cid:7408)क ऐसे िवलंब के िलए कोई पया(cid:6981)(cid:7009) त कारण नह(cid:7277) थे तो आयातक िबल ऑफ एं(cid:7069)ी के दरे से (cid:7079)(cid:7021) तुत (cid:7408)कए जाने के िलए
आरंभ के 3 (cid:7408)दन क(cid:7409) चूक के िलए 5 हजार (cid:7271)पए (cid:7079)ित(cid:7408)दन क(cid:7409) दर से और इसके प(cid:7019) चात चूक के िलए 10 हजार (cid:7271)पए (cid:7079)ित(cid:7408)दन के दर से (cid:7079)भार
अदा करने का दायी होगा:
बशत(cid:7287) (cid:7408)क यहां कह(cid:7277) समुिचत अिधकारी िवलंब के कारण(cid:7298) से संतु(cid:7020) ट ह ैतो वह सीमाशु(cid:7016) क अिधिनयम, 1962 (1962 का 52) क(cid:7409)
धारा 46 क(cid:7409) उपधारा (3) के ि(cid:7367)तीय परंतुक म(cid:7286) संद(cid:7414)भत (cid:7079)भार को माफ कर सकता है।
(3) ऐसे मामल(cid:7298) म (cid:7286)िबल ऑफ एं(cid:7069)ी के दरेी से (cid:7079)(cid:7021) तुत (cid:7408)कए जाने म (cid:7286)कोई भी (cid:7079)भार अदा नह(cid:7277) (cid:7408)कया जाना होगा,जहां एं(cid:7069)ी इनवाड(cid:6981), िव(cid:7004)त
िवधेयक, 2017 पर रा(cid:7020) (cid:7069)पित क(cid:7409) सहमित (cid:7079)ा(cid:7009) त होने क(cid:7409) ितिथ से पवू(cid:6981) हो चुका ह।ै‘’
[फा. सं. 450/32/2016-सीमाश(cid:7016)ु क (IV)]
शैफाली जी. (cid:7410)सह, अवर सिचव4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
नोट : (cid:7079)धान िविनयम को अिधसूचना सं. 396-सीमाशु(cid:7016) क (गै.टे.) (cid:7408)दनांक 1 अग(cid:7021) त, 1976 के अंतग(cid:6981)त (cid:7079)कािशत (cid:7408)कया गया था, अिधसूचना
सं. 03/88-सीमा शु(cid:7016) क (गै.टे.) (cid:7408)दनांक 14 जनवरी, 1988 के अंतग(cid:6981)त अिध(cid:7059)िमत (cid:7408)कया गया था, अिपतु बाद म(cid:7286) अिधसूचना सं.
77/89 (cid:7408)दनांक 27 (cid:7408)दसंबर 1989 के अंतग(cid:6981)त इसक(cid:7409) पुन: बहाली क(cid:7409) गई थी।
NOTIFICATION
New Delhi, the 31st March, 2017
No. 27/2017-Customs (N.T.)
G.S.R. 324(E).—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 further to amend the Bill of Entry(Forms) Regulations, 1976, namely:-
1. (1) These regulations may be called the Bill of Entry (Forms) Amendment Regulations, 2017.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Bill of Entry(Forms) Regulations,1976, after regulation 3,the following regulation shall be
inserted, namely;
“(cid:32)(cid:116)(cid:105)(cid:101)(cid:108)(cid:103)(cid:117)(cid:82)(cid:111)(cid:110)(cid:97)(cid:52)(cid:46)(cid:32)(cid:49)(cid:41)(cid:40) 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.”
[F.No.450/32/2016-Cus IV]
SHAIFALI G. SINGH, Under Secy.
Note : The principal regulation was published vide notification number 396-Cus(N.T.) dated 1st August,
1976, superceded by notification number 03/88-Cus(N.T.) dated 14th January,1988 but then restored by
notification number 77/89 dated 27th December,1989.
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