Clarification regarding legislative changes relating Customs Act, 1962 proposed in the Finance Bill, 2017

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Public Notice No.-O1/ 2017-18

Subject: Clarification regarding legislative changes relating *© Customs Act, 1962 proposed in the Finance Bill, 2017-req Attention of all Exporters/ Customs brokers /Shipping Lines/ Custodians and Members of Trade is invited to the Board’s Circular Number 12/2017-Customs dated 31.03.2017 regarding proposals in the Finance Bill, 2017 relating to amendments in section 46 and 47 of the customs Act, 1962.

2. The same is reproduced below:

Changes in Section 46 of the Customs Act

ce The amendments in the section are aimed at prescribing a late charge for delayes filing of Bill of Entry (BoE). As per the amended Section 46 the importer shall present ts bill of entry under sub-section (1) of section 46 before the end of the next day following the day (excluding holidays) on which the aircraft or vessel or vehicle carrying the goo f arrives at a customs station at which such goods are to be cleared for home consumption or for the free period for filing a BoE is up to the end of the next day following the dA (excluding holidays) of arrival of goods at the place where the clearance for ham consumption or warehousing is to take place.

A. In this regard, Board has amended Bill of Entry (Electronic Integrated Declaration) “~ Regulations, 2011 and Bill of Entry (Forms) Regulations, 1976 to prescribe late chary for delayed filing. Entry Inwards date at sea ports and date of arrival of cargo at the PCH), airports, Land Customs stations etc would be the relevant date for determining the sat! charges, if any. It has also been clarified in both the regulations that no charges for lai presentation of Bill of Entry shall be liable to be paid where the goods have arrived befot the enactment of Finance Bill, 2017. {Notification No. 26/2017-Customs (N.T) dated 31.03.2017 and Notification No.27/204 Customs (N.T) dated 31.03.2017 refers].

5. Entry inwards or arrival of the goods (in case of sea cargo OF air cargo) is captured in wc jg evident from the foregoing, for clearances at ICDs, date of arrival of cargo is crilicn for determining late charges. Board has, therefore, made amendment in the Handling © Cargo in Customs Areas Regulations, 2009 so as to make it mandatory for the Custotn Cargo Service providers to provide the information about arrival of cargo to the Custom | Notification No. 24/2017-Customs (N.T) dated 31.03.2017 refers].

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6 Further, CBEC has amended notification No. 40/2012-Customs dated appoint ig dditional/Joint Commissioner rank officer as the proper officer for considering th -squests for waiver of late charge under second proviso to sub-section (3) of section “i Board expects that this power is invoked in cases where there is no wilful delay in Fini tle BoE so that waiver is granted only in bonafide cases. [Notification No. 25/201 /-Cu (N.T) dated 31.03.2017 refers]. Changes in Section 47 of the Customs Act Sub-section (2) of section 47 is being amended so as to provide the manner © payment of duty and interest thereon in the case of self-assessed BoE or as th case may be assessed, re-assessed, provisionally assessed BoEs. The existine provision is that a time period of two days is given to an importer to pay custo duty from the time of return of bill of entry. The implication of propos: amendment is that the importer shall have to make payment of duty on the sar day in case of self-assessed BoE and in case of re-assessment or provisional assessment, within one day after the return of BoE. In this regard, it is furthe clarified that:

All BoEs filed before the enactment of Finance Bill, 2017 shall be governed by te provisions of section 47 as it stood irnmediately before the date of such enactinici except where such BoE is re-assessed, provisional assessed on or after the saial enactment, the importer shall have one day (excluding holidays) instead of tw days for payment of duty. BoEs filed on the date of enactment or thereafter chal Lye subject to the new provisions.

7. Pifficulties faced, if any, may,.be brought to the notice of the undersigned at th

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