Section 46 of the Indian Customs Act, 1962 pertains to the filing of a bill of entry for the clearance of imported goods.
Overview of Import Bill of Entry
According to Section 46, Filing of Import Bill of Entry is not required for goods intended for transit or transhipment. However, for other goods, it is the duty of the importer to make an application electronically on the customs automated system for clearance.
The importer must provide an electronic integrated declaration to the Customs Computer Systems using the network facility. The detailed provisions for this process are outlined in the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018.
Integrated Declaration and Single Window System
The Integrated Declaration is part of the ‘Indian Customs Single Window Project,’ which aims to streamline the customs process. This project utilizes a common, integrated IT system for all regulatory agencies, logistics service providers, and importers/exporters.
The “Single Window” system provides a single interface for the clearance of import and export goods. Importers or customs brokers submit the “Integrated Declaration” electronically through a single entry point known as the Customs Gateway (ICEGATE).
Paperless Transactions and Types of Bill of Entry
To promote paperless transactions, CBIC has introduced ‘eSanchit,’ where importers upload required documents online via www.icegate.gov.in while filing the Bill of Entry. This eliminates the need for physical document submission, allowing online responses to queries from Customs Officers.
The Bill of Entry serves as a document of assessment and, when assessed, becomes an assessment order. In certain cases where electronic submission is not feasible, the Principal Commissioner/Commissioner of Customs may permit an alternative method. The goods can be cleared for home consumption, warehousing, or transit/transhipment, corresponding to three types of Bills of Entry designated for these specific purposes.