Subject: Waiver of charges for late filling of Bill of Entry

/1820859/ 2024 OFFICE OF THE PR. COMMISSIONER OF CUSTOMS (NS I). reg. HtaquqT (TUTT)/APPRAISING MAIN (IMPORT) TATRATARRtYrAyaRJAWAHARLAL NEHRU CUSTOM HOUSE, DIN:- 20240348NK 0000 222 042 rar/SHEVA,ateA/ TAL-3M /URAN,: en/DISTRICT n13/RAIGAD, Ig/MAHARASHTRA-400707 $Hoemail : appraisingmain.jnch@gov.in qureTelephone No: 022-27244979 Public Notice No:-29 /2024 Dated: .03.2024

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

Attention of importers, exporters, customs brokers and other stakeholders is invited to the following Public Notices and Standing Orders issued at JNCH on the above subject: (i) Bangladesh; (). Standing Order No.17/2017 dt. 03.07.2017 of JNCH (ii). Standing Order No.33/2017 dt. 09.10.2017 of JNCH (ii). Standing Order No.04/2018 dt. 07.02.2018 of JNCH (iv). Public Notice No.23/2018 dt. 07.02.2018 of JNCH (V). Public Notice No.17/2019 dt. 19.02.2019 of JNCH (vi). Public Notice No.32/2020 dt. 23.03.2020 of JNCH. 2. In suppression of the above Standing Orders and Public Notices, the following guidelines are issued for the waiver of charges for late filing of Bill of Entry: (a). In terms of Section 46 of Customs Act 1962 read with Regulation 4(1) of the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018 notified vide Notification No.36/2018 Customs (NT) dt. 11.05.2018, the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Amendment Regulations, 2021notified vide Notification No.34/2021-Customs (NT) dt. 29.03.2021, the Bill of Entry (Forms) Amendment Regulations, 202lnotified vide Notification No.35/2021-Customs (NT) dt. 29.03.2021 and Circular No.08/2021-Customs dt.

n No.34/2021-Customs (NT) dt. 29.03.2021, the Bill of Entry (Forms) Amendment Regulations, 202lnotified vide Notification No.35/2021-Customs (NT) dt. 29.03.2021 and Circular No.08/2021-Customs dt. 29.03.2021, in case of a customs port (other than inland container depot and air freight station) 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) preceding the day on which the vessel carrying the goods arrives at the Customs port. Provided that the authorized person shall file the Bill of Entry before the end of the day (including holidays) of said arrival of the vessel where the goods are consigned from any of the countries mentioned below: 13 Page 01

P.23 request for waiver of charges would be subject to the submission of processed by the respective Joint/Additional Commissioner. Such Customs (NT) dated 31.03.2022. Therefore, such cases shall be Commissioner of Customs as notified vide Notification 26/2022 proper officer under second proviso to Section 46 (3) is Joint/Additional For cases covered in second scenario (para 3.2 above), the 4.2 corresponding to the Bill of Entry.

proper officer under second proviso to Section 46 (3) is Joint/Additional For cases covered in second scenario (para 3.2 above), the 4.2 corresponding to the Bill of Entry. importer/customs broker which would be uploaded in e-Sanchit a request made by the based on will process all such cases, Assistant/Deputy Commissioner in-charge of the Group concerned For cases covered in first scenario (para 3.1 above), the facilitation measure, the following procedure is prescribed: time.With a view to expedite the clearance of goods and as a trade charge, which is reportedly taking time and adversely affecting the dwell There are varying practices in such requests for waiver of late 4.1 Paperless Processing) Regulations, as amended. Regulation 4 of the Bill of Entry (Electronic Integrated Declaration and Customs Act, 1962 (52 of 1962) read with proviso to sub-regulation 3 of referred to in the second proviso to sub-section (3) of section 46 of the satisfied with the reasons of delay, he may waive off the charges In the second scenario, if the proper officer of Customs is 3.2 In view of the above, there are two scenarios, as outlined enumerated in the above paragraph. presentation of a Bill of Entry are stipulated in the Act itself, as In the first scenario, the maximum leviable charges for the late 4 below: (v) Sri Lanka.

paragraph. presentation of a Bill of Entry are stipulated in the Act itself, as In the first scenario, the maximum leviable charges for the late 4 below: (v) Sri Lanka. (iv) Pakistan; (ii) Myanmar; 3.1 (i) Maldives; shall not exceed fifty thousand rupees. any reason like exemption or otherwise, the late presentation charges or any other charges in respect of any Bill of Entry are not payable for duty payable in respect of that particular Bill of Entry and where the duty presentation charges in respect of any Bill of Entry shall not exceed the (c). Furthermore, as per Regulation 4 of the above regulations, the late 3 thousand per day for each day of default thereafter. day for the initial three days of default and at the rate of rupees ten presentation of the bill of entry at the rate of rupees five thousand per cause for such delay, the importer shall be liable to pay charges for late proper officer of Customs is satisfied that there was no sufficient not filed within the time specified in sub-regulation (1) and the As per sub-regulation 3 of Regulation 4, where the bill of entry is (b). S39/2024 Page 02

no sufficient not filed within the time specified in sub-regulation (1) and the As per sub-regulation 3 of Regulation 4, where the bill of entry is (b). S39/2024 Page 02

Office Copy. 5. AC/DC, EDI for uploading on JNCH website. 4. Sections/ Groups/ Docks/ RMSFC, Nhava Sheva through JNCH website. Sheva. 3. Additional/ Joint/ Dy./ Asstt. Commissioners of Customs, JNCH, Nhava JNCH, Nhava Sheva. 2. The Commissioner of Customs, NS-l, NS-I, NS-l, NS-V, NS-V, NS-G 1. The Chief Commissioner of Customs, Mumbai Zone-lI, Nhava Sheva. NS-I, JNCH Comssioner of Customs, Copy to: appraisingmain.jnch@gov. in e-mail: via JNCH NS-I, (Import), Main Appraising brought to the notice of the Joint/Additional Commissioner of Customs, purpose of the OfficerS and Staff of the Department. The Public Notice should be considered as Standing Order for the 7. individually to the respective Joint/Additional Commissioner. be submitted shall continue to Deputy/Assistant Commissioner, All cases where the importer contests the decision of the group applicable in respect of Bills of Entry assessed at Some other FAG. due approval from the designated proper officer. This is equally option to waive the charges any time before duty payment after taking link it with assessment.

other FAG. due approval from the designated proper officer. This is equally option to waive the charges any time before duty payment after taking link it with assessment. The PAG officer having ACL role can use this provided in the ÁCL menu for "Waiver of Late filing Charges" to de As per Systems Advisory No.8/2020, a separate option has been 5. number. as negative acknowledgment/proof of non-generation of Bill of Entry sufficient cause for delay in the timely submission of Bill of Entry, such SS9/2024 any difficulty in the implementation of the above-said direction may be 8 This Public Notice shall come into force with immediate effect and Page 03