What is Section 46 of Indian Customs Act

When to file Bill of Entry for import in India?

 


The extract of section 46 of Indian Customs Act describes below:

 

SECTION 46Entry of goods on importation. - (1) The importer of any goods, other than goods intended for transit or transhipment, shall make entry thereof by presenting electronically to the proper officer a bill of entry for home consumption or warehousing in the prescribed form :

Sec 46 of Indian Customs ActProvided that the Commissioner of Customs may, in cases where it is not feasible to make entry by  presenting electronically , allow an entry to be presented in any other manner:

      Provided further that  if the importer makes and subscribes to a declaration before the proper officer, to the effect that he is unable for want of full information to furnish all the particulars of the goods required under this sub-section, the proper officer may, pending the production of such information, permit him, previous to the entry thereof (a) to examine the goods in the presence of an officer of customs, or (b) to deposit the goods in a public warehouse appointed under section 57 without warehousing the same.

(2)   Save as otherwise permitted by the proper officer, a bill of entry shall include all the goods mentioned in the bill of lading or other receipt given by the carrier to the consignor.

(3)   A bill of entry under sub-section (1) may be presented at any time after the delivery of the import manifest or import report as the case maybe :

Provided that the Commissioner of Customs may in any special circumstances permit a bill of entry to be presented before the delivery of such report :

Provided further that a bill of entry may be presented even before the delivery of such manifest if the vessel or the aircraft by which the goods have been shipped for importation into India is expected to arrive within thirty days from the date of such presentation.
(4)   The importer while presenting a bill of entry shall at the foot thereof make and subscribe to a declaration as to the truth of the contents of such bill of entry and shall, in support of such declaration, produce to the proper officer the invoice, if any, relating to the imported goods.

(5)   If the proper officer is satisfied that the interests of revenue are not prejudicially affected and that there was no fraudulent intention, he may permit substitution of a bill of entry for home consumption for a bill of entry for warehousing or vice versa.

 

GST rate payable for goods or service, click here

 

Reduced free period for filing BE and paying Import Duty

What is Section 47 of Indian Customs Act

What is Section 46 of Indian Customs Act

Amendment of Sec 46 and Sec 47 of Indian Customs Act

Reduction of free period for import air cargo clearance in India
Customs Notification No. 27 of 2017-Customs (N.T.) 31st March, 2017
Customs Notification Number 25 of 2017 dt 31st March, 2017
Handling of Cargo in Customs Areas (Amendment) Regulations, 2017, Notfn 24 of 2017 dt 31 March 2017

Notification 26 of 2017, Customs dt 31 March, 2017

 

Is Letter of Credit LC safe for an Importer?

Is ON BOARD CERTIFICATE required for LC negotiation

What is Rummaging

How does First Appraisement system of import customs clearance procedures work?

How does Letter of Credit work?

How does STP units work in India?

How does TT (Telegraphic Transfer) work?

How does Wire transfer work in international business?

Sea carriers

sea exports

SEZ benefits

Shipping lines worldwide

Short shipment in Export business
Shut out procedures to get back goods to exporter's place
Spelling error in LC? Is wrong spelling a discrepancy under Letter of credit?
Stuffing and De stuffing – 2 regular terms used in shipping
Surrender of Bill of Lading – Some facts
Switch BL
What is the difference between BAF and CAF
What is the difference between High sea sales and imports
What is the difference between re-exports and re-imports
How does First Appraisement system of import customs clearance procedures work?
How does Letter of Credit work?
How does Bill of Lading work in DP payment terms?
How does STP units work in India?
What is VACIS exam in US import customs clearance
The term FCL. What is FCL means
How does a Running bond work?


Click here to know GST rate on Goods and Services

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?

Learn exports imports free of cost

 

GST rate changes 06th October, 2017

Reduced GST rates as per GST council meet 09th September 2017

Revised GST rates on 11th June, 2017

GST exemptions for SME

GST, Composition scheme changes

GST council meet decision as on 06th October, 2017


How does a Running bond work?
How does Bill of Lading work in DP payment terms?
How does Bill of Lading work in Sight LC
Transferability of Bill of Lading
Transhipment - A redefinition        
Triangular shipment
Types of Insurance Documents
How does CENVAT Credit work?
Import General Manifest (IGM)
Importance of Bill of Lading
Is Airway bill a documents of title?
Is Customs House Agents (CHA ) required to be appointed mandatory?
 Is DP terms of payment safe in export business?
Is Letter of Credit LC safe for an Importer?
 Is ON BOARD CERTIFICATE required for LC negotiation
What is VACIS exam in US import customs clearance
When can an exporter release bill of lading from shipping company?
When does exporter get EP copy of shipping bill after customs clearance



Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers