Urgent Measures to sensitize trade in light of proposed changes to Section 46 of the Customs Act, 1962

GOVERNMENT OF INDIA OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORT), 1st FLOOR, NEW CUSTOM HOUSE, BALLARD ESTATE, MUMBAI - 400 001. F.No. S/26-Misc-32/2018-19 A(G) Part-I Date: 26.03.2020 DIN 202J0377 OO 00 o0 ooF 749 PUBLIC NOTICE

• 122/2oa Attention of all members of Trade, Custom Brokers is invited to Board Instruction No. 05/2021- Customs issued vide F.No. 450/77/2021-Cus-IV(Pt-1) dated 24.03.2020 regarding "Urgent measures to sensitise trade in light of proposed changes to Section 46 of the Customs Act, 1962".

Kind reference is invited to the proposed amendments in Section 46 of the Customs Act, 1962 introduced through the Finance Bill, 2021 [clause 84 of the Bill]. 3. Subject to passing of Finance Bill, 2021 by the Parliament of India, these changes in Section 46 would facilitate pre-arrival processing and assessment of Bills of Entry (BE) by mandating their advance filing thus leading to significant decrease in the Customs clearance time. The amended Section 46 would require an importer to file a BE before the end of the day (including holidays) preceding the day of arrival of the vessel/aircraft/vehicle carrying the imported goods at a Customs port/station at which such goods are to be cleared for home consumption or warehousing. The proposed amendments in Section 466 also empower the Board to prescribe 4. different time limits for filing of BE in certain cases, but not later than the end of the day of arrival of the vessel/aircraft/vehicle at the Customs port/station.

ower the Board to prescribe 4. different time limits for filing of BE in certain cases, but not later than the end of the day of arrival of the vessel/aircraft/vehicle at the Customs port/station. Trade has represented for a relaxation so as to prescribe a different time line for filing of Bills of Entry in respect of imports at Land Customs Stations and airports, imports consigned from neighbouring countries, which arrive by short-haul vessels citing practical difficulties that may arise in filing of the BE before the end of the day (including holiday) preceding the day of arrival of the vessel/aircraft/vehicle carrying the imported goods at a Customs port/station. Board is considering the same. However, any relaxation, that is found merited can be notified only after the proposed amendment to Section 46 comes into effect. 5. It may be noted that the aforementioned changes would be a distinct departure from the present legal provision that allows the filing of a BE even after the arrival of the

46 comes into effect. 5. It may be noted that the aforementioned changes would be a distinct departure from the present legal provision that allows the filing of a BE even after the arrival of the

vessel/aircraft/vehicle. Therefore, it is of utmost importance that the trade/Customs Brokers etc. take notice of the proposed changes and be ready for the change, which would come into force shortly with the enactment of the Finance Bil, 2021. 6. Difficulties faced, if any, in implementation of the Public Notice may be brought to the notice of the undersigned. (Manoj Kumar Kedía) 26 Commissioner of Customs, Import- I & II Mumbai Customs Zone-I Copy to:

1. The Principal Chief Commissioner of Customs, Mumbai Zone-I
2. The Principal Commissioner of Customs (G)
3. The Commissioner of Customs (Audit)
4. All Sections of Import-1/Import-I1 Commissionerate
5. EDI Section for uploading of the same on Mumbai Customs Zone-I website
6. Office Copy