BILL OF ENTRY
Bill of entry means electronic
declaration of imported goods. Bill of entry is filled by importer or a person authorized
by him who has valid licence under the customs house agents licensing regulation
2004. Importer provides various information regarding the imported materials
through bill of entry. It is an important document to be submitted at the
custom station for clearance of imported goods.
The bill of entry shall be deemed
to have been filed and self-assessment duty completed when, after of the
electronic declaration in the Indian customs electronic data interchange system
either through ICEGATE or by way of data entry through service center, a bill
of entry number is generated by the Indian Customs Electronic Data Interchange
System for the said declaration. After the completion of assessment the authorized
person shall present the original bill of entry (custom 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.
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