Executive Summary:
This notification from the Ministry of Finance, Department of Revenue, amends the Bill of Entry Electronic Declaration Regulations, 2011. The amendments, effective from April 1, 2016, involve changes to terminology, definitions, and procedures related to electronic declarations for customs purposes. The Central Board of Excise and Customs issues this notification.
Key Points / Main Content:
Terminology Updates:
* The term "Electronic Declaration" is replaced with "Electronic Integrated Declaration" throughout the regulations.
Regulation 2 Amendments:
* The reference to "Customs House Agents Licensing Regulations, 2004" is replaced with "Customs Brokers Licensing Regulations, 2013."
* Clause (b) of regulation 2 is omitted.
* The phrase "includes its printouts" is replaced with "includes its electronic records or print outs."
* An explanation is added, defining "electronic record" as per the Information Technology Act, 2000.
Regulation 3 Amendments:
* The phrase "in the format set out in Annexure" is replaced with "in the electronic form provided at the website https: www.icegate.gov.in."
Impact Analysis:
Customs Brokers:
* Impact: Need to be aware of changes in licensing regulations reference (2004 to 2013).
* Action Required: Update knowledge and practices to align with Customs Brokers Licensing Regulations, 2013.
Importers/Exporters:
* Impact: Need to comply with the updated electronic declaration procedures.
* Action Required: Use the electronic form provided at https: www.icegate.gov.in for submitting declarations.
Customs Officials:
* Impact: Required to implement and enforce the amended regulations.
* Action Required: Update systems and procedures to accommodate the changes, including the new terminology and electronic form.
IT System Developers/Maintainers:
* Impact: The involved parties must update electronic systems to reflect the regulatory and terminology changes.
* Action Required: Modify the declaration processing systems to incorporate "Electronic Integrated Declaration" and use the format specified on the website.
Key Entities Referenced
Central Board of Excise and Customs: The governing body issuing the notification regarding amendments to electronic declaration regulations.
Customs Act, 1962: The primary legislation that provides the legal framework for customs operations in India, referenced for the powers conferred to the Central Board of Excise and Customs.
Bill of Entry Electronic Declaration Regulations, 2011: The regulations being amended by this notification, concerning the electronic filing of bill of entry documents.
Bill of Entry Electronic Declaration Amendment Regulations, 2016: The title of the amendment regulations introduced by this notification.
Customs Brokers Licensing Regulations, 2013: Regulations that replace the Customs House Agents Licensing Regulations, 2004, related to the licensing of customs brokers.
Information Technology Act, 2000: Indian legislation defining the meaning of electronic records, relevant to the interpretation of the amended regulations.
https:www.icegate.gov.in: The website where the electronic form for declarations is provided, as per the amendment.
New Delhi: The location of issuance of the notification.
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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
NOTIFICATION
New Delhi, the 1st April, 2016
No. 45/2016-Customs (N.T.)
G. S. R. 393(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 to amend
the Bill of Entry (Electronic Declaration) Regulations, 2011, namely:-
1. (1) These regulations may be called the Bill of Entry (Electronic Declaration) (Amendment) Regulations,
2016.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Bill of Entry (Electronic Declaration) Regulations, 2011 (hereinafter referred to as the said
regulations), in regulation 1, in sub-regulation (1), for the words “Electronic Declaration”, the words “Electronic
Integrated Declaration” shall be substituted.
3. In the said regulations, for the words “electronic declaration” wherever they occur, the words “electronic
integrated declaration” shall be substituted.
4. In the said regulations, in regulation 2,-
(i) in clause (a), for the words “ the Customs House Agents Licensing Regulations, 2004”, the words
“the Customs Brokers Licensing Regulations, 2013” shall be substituted;
(ii) clause (b) shall be omitted;
(iii) in clause (c), for the words “includes its print-outs”, the words “includes its electronic records or print
outs” shall be substituted;
Explanation.- For the purposes of this clause, the electronic record shall have the meaning assigned to it in
the Information Technology Act, 2000 (21 of 2000);
5. In the said regulation, in regulation 3, for the words “, in the format set out in Annexure”, the words “in
the electronic form provided at the website https:// www.icegate.gov.in” shall be substituted.
[F.No.450/32/2016-Cus. IV]
ZUBAIR RIAZ, Director (Customs)
Foot 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.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.