Customs Notification No. 27 of 2017-Customs (N.T.) 31st March, 2017

 

Bill of Entry (Forms) Amendment Regulations, 2017

Customs Notification No. 27 of2017-Customs (N.T.)  31st March, 2017

This notification explains about the filing of  bill of entry before the end of the next day following the day (excluding holidays) on which the aircraft or vessel or vehicle carrying the goods arrives at a customs station at which such goods are to be cleared for home consumption or warehousing, where the bill of entry is not presented within the time specified in sub-regulation (1) and the proper officer of Customs is satisfied that there was no sufficient cause for such delay, the importer shall be liable to pay charges for late presentation of the bill of entry at the rate of rupees five thousand per day for the initial three days of default and at the rate of rupees ten thousand per day for each day of default thereafter:   Provided that where the proper officer is satisfied with the reasons of delay, he may waive off the charges referred to in the second proviso to sub-section (3) of the section 46 of the Customs Act, 1962 (52 of 1962) and  no charges for late presentation of Bill of Entry shall be liable to be paid where the entry inwards or arrival of cargo, as the case may be, has taken place before the date on which the Finance Bill, 2017 receives the assent of the President.”

Click below to read Customs Notification No. 27 of2017-Customs (N.T.)  31st March, 2017 in pdf format:

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Notification 26 of 2017, Customs dt 31 March, 2017

You may read the extract of Customs Notification No. 27 of2017-Customs (N.T.)  31st March, 2017 below:

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise and Customs)
Notification
No. 27/2017-Customs (N.T.)
New Delhi, the 31st March, 2017
Customs Notification No. 27 of2017-Customs (N.T.) 31st March, 2017G.S.R (E). -In exercise of the powers conferred by section 157 read with section 46 of the Customs Act, 1962(52 of 1962), the Central Board of Excise and Customs hereby makes the following regulations further to amend the Bill of Entry(Forms) Regulations, 1976, namely:-
1.(1) These regulations may be called the Bill of Entry (Forms) Amendment Regulations, 2017.
(2) They shall come into force on the date of their publication in the Official Gazette.
1. In the Bill of Entry(Forms) Regulations,1976, after regulation 3,the following regulation shall be inserted, namely;
“Regulation 4. (1) The importer or a person authorised by him who has a valid licence under the Customs Broker Licensing Regulations, 2013, shall present the bill of entry before the end of the next day following the day (excluding holidays) on which the aircraft or vessel or vehicle carrying the goods arrives at a customs station at which such goods are to be cleared for home consumption or warehousing.
(2) Where the bill of entry is not presented within the time specified in sub-regulation (1) and the proper officer of Customs is satisfied that there was no sufficient cause for such delay, the importer shall be liable to pay charges for late presentation of the bill of entry at the rate of rupees five thousand per day for the initial three days of default and at the rate of rupees ten thousand per day for each day of default thereafter:_
Provided that where the proper officer is satisfied with the reasons of delay, he may waive off the charges referred to in the second proviso to sub-section (3) of the section 46 of the Customs Act, 1962 (52 of 1962).
(3) No charges for late presentation of Bill of Entry shall be liable to be paid where the entry inwards or arrival of cargo, as the case may be, has
taken place before the date on which the Finance Bill, 2017 receives the assent of the President.”
[F.No.450/32/2016-Cus IV]
(Shaifali G Singh)
Under Secretary to the Govt. of India
Note:- The principal regulation was published vide notification number 396-Cus(N.T.) dated 1st August, 1976, superceded by notification number 03/88-Cus(N.T.) dated 14th January,1988 but then restored by notification number 77/89 dated 27th December,1989.

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No GST on sale of chicory plants and roots

Zero rate of GST on sale of flower buds suitable for bouquets

Zero rate of GST on sale of flower buds

Waived GST on purchase of flower buds for ornamental purposes

No GST payable on sale of Cut flowers for bouquets

No need pays GST on sale of Cut flowers

Zero percent GST on purchase of Cut flowers for ornamental purposes

Nil rate tariff of GST on sale of mosses and lichens, suitable for bouquets or for ornamental purposes

Zero rate of GST on sale of jar booty

Zero rate of GST on sale of grasses, suitable for bouquets or for ornamental purposes

Nil tariff of GST on sale of Foliage branches and other parts of plants

Nil tariff GST on sale of dry plant

No need to pay GST on purchase of dry flower

No need paying GST on sale of Potatoes

Nil tariff GST on sale of Tomatoes

Nil tariff of GST on sale of leeks and alliaceous vegetables

No need to pay GST on sale of garlic

Zero rate of GST on sale of kohlrabi

No need to pay GST on purchase of kale and similar edible brassicas

Nil rate of GST on sale of cauliflowers

Nil rate of GST on sale of Cabbages

Nil rate tariff of GST on sale of Fresh Lettuce

Zero rate of GST on purchase of Fresh chicory

Zero rate of GST on sale of turnips

No need paying GST on sale of salsify

No GST on purchase of edible roots

No need to pay GST on sale of radishes

Nil rate of GST on sale of celeriac

No need to pay GST on purchase of salad beetroot

Nil tariff GST on sale of gherkins

Zero percentage GST on Cucumbers

No need to pay GST on sale of Leguminous

Zero percentage of GST on sale of whole vegetables

No GST on sale of sliced vegetables

No need to pay GST on sale of vegetables in powder

Zero percentage GST on Dried vegetables

No GST payable on sale of cut vegetables

Nil tariff GST on sale of broken vegetables

Nil rate tariff of GST on sale of tubers with high starch or inulin content

Nil rate of GST on sale of sweet potatoes



Comments


Shekhar Gund: Hi, We are a UK based company wanting to import used Platinum catalyst in the fom of wires, guazes and mesh under HS code 7111510000. Can someone advice if we need an export license, any duty implications and whether we should notify this to any authorities.. Thanks

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