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79/2011-Cus(NT), Dated:25/11/2011

Seeks to notify Bill of Entry (Electronic Declaration) Regulations, 2011

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,
PART II, SECTION 3, SUB-SECTION (I)]

Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise and Customs)

Notification No. 79/2011 – Customs (N.T.)

New Delhi, dated the 25^th November, 2011

G.S.R. (E)----In exercise of the powers conferred by section 157 read with section 46 of the Customs Act, 1962 (52 of 1962) and in supersession of the Bill of Entry (Electronic Declaration) Regulations,1995, except as respects things done or omitted to be done before such supersession, the Central Board of Excise and Customs hereby makes the following regulations, namely:-

1. Short title, extent and commencement. - (1) These regulations may be called the Bill of Entry (Electronic Declaration) Regulations, 2011.
(2) They shall apply to the import of goods through all customs stations where the Indian Customs Electronic Data Interchange System is in operation.
(3)  They shall come into force on the date of their publication in the Official Gazette.

2. Definitions. - In these regulations, unless the context otherwise requires, -
(a) "authorised person" means an importer or a person authorised by him who has a valid licence under the Customs House Agents Licensing Regulations, 2004;
(b) “annexure” means annexure to these regulations;
(c) “bill of entry” means electronic declaration accepted and assigned a unique number by the Indian Customs Electronic Data Interchange System, and includes its print-outs;
(d) "electronic declaration" means particulars relating to the imported goods that are entered in the Indian Customs Electronic Data Interchange System;
(e) “ICEGATE” means Indian Customs Electronic Data Interchange Gateway, an e-commerce portal of the Central Board of Excise and Customs;
(f) "service centre" means the place specified by the Commissioner of Customs where the  data entry of an electronic declaration, is carried out;
(g)  words and expressions used and not defined herein but defined in the Customs Act, 1962 (52 of 1962) shall have the same meaning as assigned to them in the said Act.

3.         The authorised person may enter the electronic declaration in the Indian Customs Electronic Data Interchange System by himself through ICEGATE or by way of data entry through the service centre by furnishing the particulars, in the format set out in Annexure.

4.         The bill of entry shall be deemed to have been filed and self-assessment of duty completed when, after entry of the electronic declaration in the Indian Customs Electronic Data Interchange System either through ICEGATE or by way of data entry through the service centre, a bill of entry number is generated by the Indian Customs Electronic Data Interchange System for the said declaration.

5.         After the completion of assessment, the authorised person shall present the original bill of entry (customs copy) and duty-paid challan and supporting import documents to the proper officer of customs for making an order permitting clearance, after examination of the imported goods if so required.

6.         After making an order under regulation 5, the proper officer shall generate duplicate bill of entry (importer’s copy) and the triplicate bill of entry (exchange control copy).

7.         The original bill of entry (customs copy) along with supporting import documents shall be retained by the proper officer of customs and after suitable endorsements the duplicate bill of entry (importer’s copy) and the triplicate bills of entry (exchange control copy) shall be handed over to the authorized person.