Waiver of charges for late filing of Bill of Entry

धानआयुसीमाशु क(आयात) का कायालय OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (IMPORT), हवाईमाल परसर, सहार, अंधेरी (पूव), मुंबई - 400099 AIR CARGO COMPLEX, SAHAR, ANDHERI (E), MUMBAI – 400099 Email: Pro.acc-sahar@gov.in

Date:04-04-2026 PUBLIC NOTICE NO. 01/2026-27

Subject: Waiver of charges for late filing of Bill of Entry.

    Attention of Importers, Customs Brokers and all other stakeholders is drawn towards

provisions under Section 46 of the Customs Act, 1962, read with The Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018 notified vide Notification No. 36/2018-Customs (N.T) dated 11.05.2018, The Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Amendment Regulations, 2021 notified vide Notification No. 34/2021-Customs (NT) dated 29.03.2021; The Bill of Entry (Forms) Amendment Regulations, 2021 notified vide Notification No.35/2021- Customs (NT) dt. 29.03.2021; and Circular No.08/2021-Customs dated 29.03.2021.

2.  As per The Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Amendment Regulations, 2021, in case of Customs airport at which goods are to be cleared for home consumption or warehousing, the authorized person shall file the Bill of Entry before the end of the day (including holidays) of the arrival of the aircraft carrying the goods at the airport.

3.  As per sub-regulation (3) of Regulation 4 of The Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018, 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.

4.  Further, as per Sub-regulation (4) of Regulation 4 of The Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018 as amended, the late presentation charges in respect of any Bill of Entry shall not exceed the duty payable in respect of that particular Bill of Entry. Also, 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.

5.  If the proper officer of Customs is satisfied with the reasons of delay in the filing of the Bill of Entry, he may waive off the charges referred to in the third proviso to sub- section (3) of Section 46 of the Customs Act, 1962 in terms of proviso to sub-regulation 3 of Regulation 4 of The Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018 as amended.

6.  The proper officer under third proviso to Section 46(3) of the Customs Act, 1962 is CUS/AG/PN/13/2025-PRO-O/o Commr-Cus-Imp-Zone-III-Mumbai I/4034678/2026

the Joint/Additional Commissioner of Customs as notified vide Notification No. 26/2022 - Customs (N.T) dated 31.03.2022. Accordingly, all cases shall be processed by the respective Joint/Additional Commissioner of the Appraising Groups. The request for waiver of charges should be supported by submission of documents evidencing the reason for delay in the timely submission of Bill of Entry. The evidence should include proof of non-generation of Bill of Entry and reporting of the issue to ICEGATE Helpdesk with Ticket No., acknowledgements/response by ICEGATE Helpdesk and trail communications/mail, etc.    Further, as per Instruction No. 12/2017-Customs dated 31.08.2017 issued by CBIC, the proper officer i.e. Additional/Joint Commissioner of Customs is also advised to ensure that the trade and stakeholders particularly the Diplomatic Missions/Indian Defense Forces/Government Departments are not put to undue hardship and necessary relief, as applicable, may be provided to the importers in bona-fide cases.

7. The Assistant/Deputy Commissioner in-charge of the concerned Appraising Group
   

will process only such cases that are covered by The Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018 (as amended) as approved by the proper officer based on a request made by the Importer/Customs Broker.

8.  As per ICES Advisory No. 8/2020, a separate option has been provided in the ACL menu for “Waiver of Late filing Charges” to de-link it from assessment. The PAG officer having ACL role can use this option to waive the charges any time before duty payment after taking due approval from the designated proper officer (ADC/JC). This is equally applicable in respect of Bills of Entry assessed at some other FAG.

9.  The Standing Order No. 16/2017 dated 23.11.2017 and any other order issued by this
   

office previously in this regard, insofar as they are inconsistent with the provisions of this Public Notice, stand hereby superseded.

10. Difficulties, if any, in implementation of this Public Notice, may be brought to the notice of the Additional Commissioner of Customs, Technical (Import), ACC, Mumbai (email-pro.acc-sahar@gov.in). For assistance, clarification and information, Importers and Customs Brokers may contact our Help Desk at TSK (Turant Suvidha Kendra) at email- tsk.accmumbaizone3@gov.in/Tel-022-26816696 or visit our official website at https://mumbaicustomszone3.gov.in. Hindi version follows.

                      (Manish Chandra)                  Pr. Commissioner of Customs (Import)                       ACC, Mumbai. Copy:

1. The Pr. Chief Commissioner of Customs, Mumbai Customs Zone –III, Mumbai.

2. The Pr. Commissioner/Commissioner of Customs (General & Export), ACC, Mumbai

3. All Additional/Joint Commissioners of Customs (Import), ACC, Mumbai

4. All Additional/Joint Commissioner of Customs (General & Export), ACC, Mumbai

5. All Deputy/Assistant Commissioners of Customs (Import), ACC, Mumbai CUS/AG/PN/13/2025-PRO-O/o Commr-Cus-Imp-Zone-III-Mumbai I/4034678/2026

6. Trade Associations

7. CB Associations (BCBA)

8. MIAL / Air India

9. EDI section (for upload on Website)

10. Office Copy CUS/AG/PN/13/2025-PRO-O/o Commr-Cus-Imp-Zone-III-Mumbai I/4034678/2026