Filing of Advance Bill of Entry under Section 46 of Customs Act, 1962

OFFICE OF THE PR. COMMISSIONER OF CUSTOMS (NS – I),
JAWAHAR LAL NEHRU CUSTOM HOUSE, NHAVA-
SHEVA,TAL-URAN,  MAHARASHTRA
(e-mail:appraisingmain.jnchimp@gmail.com; Telephone No. 022-27244979

File No. S/22-Gen-20/2020-21/AM (I)/JNCH

Dated: 29.03.2021

Public Notice No. 30/2021-JNCH

DIN-20210378NW000000C496

Subject: Filing of Advance Bill of Entry under Section 46 of Customs Act, 1962 (amended vide Finance Act 2021) – reg.

Attention of all Importers/Exporters, Custom Brokers, CFSs, Custodians, General Trade, Partner Government Agencies (PGAs), all other stakeholders and all the taxpayers is invited to ICES Advisory No. 10/2021 issued by Directorate general of Systems and Data Management regarding Filing of Advance Bill of Entry under Section 46 of Customs Act, 1962 (amended vide Finance Act 2021).

2. Reference is also invited to legislative changes in Section 46 of the Customs Act, 1962 introduced through the Finance Act, 2021 and the Board Circular No. 08/2021-Customs dated 29.03.2021 conveyed vide Public Notice No. 29/2021 dated 29.03.2021 and Board Instruction No. 05/2021-Cutoms dated 24.03.2021 conveyed vide Public Notice No. 25/2021 dated 25.03.2021 issued by JNCH. The amended section requires the importers to file Bills of Entry before the end of the day (including holidays) preceding the day of arrival at a Customs port/station at which such goods are to be cleared for home consumption or warehousing. Board has prescribed different time limits for filing Bills of Entry in respect of goods imported by various modes of transport as tabulated in para 2.1 of the above Circular. Accordingly, the changes have been enabled in the Customs EDI System and the late filing fee will be imposed by the System as per the new provisions and in consonance with the aforesaid timelines listed in the Board’s Circular.

3. Further, vide the above Board Circular, it has also been decided to do away with the requirement of Master Bill of Lading (i.e. MBL) during the filing of advance Bill of Entry. Only the reference to House Bill of Lading (i.e. HBL) would be sufficient at the time of advance filing if the MBL details are not available at that point in time while filing the Bill of Entry in advance as per the above provisions. The said provision has been enabled in the System. Accordingly, while filing Bill of Entry declaration in the system where MBL is not available, MAWB/BL No. shall be declared as NOMBL (in case of sea) or NOMAWB (in case of air), as the case may be. However, in such cases, the HBL details will necessarily have to be declared during the BE filing. Further, to ease the regularization with Arrival Manifest, Importer would have the option to update the Master Bill of Lading in the Bill of Entry at any point in time later to regularize/link the BE with Arrival Manifest through a simple online amendment process. For this, importer/customs broker can file a BE amendment of the IGM details with amend code as A_PBEIGM. The mandatory details to be furnished in the IGM table while filing this amendment are enclosed as Annexure A to this Public Notice. The said amendment would be auto approved in the Customs automated system without the need for approval of a Customs officer and would not be subject to levy of any late fees. It may be noted that this facility can be used only to amend the MBL/MAWB No. in a prior/advance BE where it was initially given as NOMBL or NOMAWB.

4. The above changes would be implemented in the System w.e.f. 30.03.2021.

5. Difficulty, if any, faced in implementation of this public notice may be brought to the notice of the Addl. /Joint Commissioner (Appraising Main (Import)) through email at jnch@gov.in.

6. This Public Notice should be considered as Standing Order for the concerned Officers and Staff of JNCH, Mumbai Customs, Zone-II.

-Sd/-

(U Niranjan)
Pr. Commissioner of Customs (NS-I)

Copy to:

1. The Chief Commissioner of Customs, Mumbai Zone-II, JNCH.

2. The Commissioner of Customs, NS-G/NS-I/NS-II/NS-III/NS-Audit/NS-V, JNCH.

3. All Additional/Joint/Dy./Asstt. Commissioners of Customs, JNCH.

4. All Sections/Group of NS-G/NS-I/NS-II/NS-III/NS-Audit/NS-V, JNCH.

5. AC/DC, EDI for uploading on JNCH website immediately.

6. All Partner Government Agencies (PGAs)

7. All Trade Members and Stake Holders (MANSA/CFSAI/BCBA/FIEO etc).

Annexure A

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