Advance Bill of Entry – Imports

1st April, 2021


Amendment in Section 46 of Indian Customs Act, 1962

Dear Customer,

As a measure to ensure faster clearances, reduce dwell time of cargo and as a step towards “Ease of Doing Business”, it is now decided that advance filing of Bills of Entry in the ICES system for both Sea and Air Import cargo will be mandatory with effect from 29.03.2021.
The amended Section 46 requires:

  • a) an importer to file a BE before the end of the day (including holidays) preceding the day of arrival of the vessel/aircraft/vehicle carrying the imported goods at a Customs port/station at which such goods are to be cleared for home consumption or warehousing.
  • b) Master Bill of Lading (MBL) / Master Airway Bill of Lading number (MABL) is NOT mandatory. Only the reference House Bill of Lading (i.e. HBL) would be sufficient at the time of filing advance Bill of Entry. However, in such cases, the HBL details will necessarily have to be declared to regularize/link the BE with arrival manifest.
  • c) The Bill of Entry can now be filed anytime from 30 days prior to the expected arrival of the aircraft or vessel or vehicle up to the end of the preceding the day of such arrival.
  • d) Below timelines considering the short haul vessels/flights :
S.No (1)Customs Station (2)Bill of Entry is Required to be Filed Latest by End of the Day of Arrival of the Vessel / Aircraft / Vehicle (3)(3) Bill of Entry is Required to be Filed Latest by the End of Day Preceding the Day of Arrival of the Vessel/Aircraft/Vehicle (4)
1Sea PortImports consigned from following countries viz. 1. Bangladesh 2. Maldives 3. Myanmar 4. Pakistan 5. Sri LankaImports consigned from following countries viz. 1. Bangladesh 2. Maldives 3. Myanmar 4. Pakistan 5. Sri Lanka
2AirportAll importsNone
3Land Customs Station (LCS)All importsNone
4Inland Container Depot (ICD)NoneAll Imports

For more details – please see below customs notifications

https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-circulars/cs-circulars-2021/Circular-No-08-2021.pdf

https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2021/cs-nt2021/csnt35-2021.pdf

Needless to say, any non-compliance to the above requirements will lead to late fees where the entire risk, cost and consequence remain on account of merchant.

Teamglobal will also be not responsible for any additional cost incurred due to such non-compliance of mandatory Indian customs requirements.

Should you have any questions or concerns, please contact us at the concerned desk.

Best Regards,
Teamglobal Logistics Pvt Ltd