Entry of goods on importation.

SECTION 46. 

(1) The importer of any goods, other than goods intended for transit or transhipment, shall make entry thereof by presenting  ²[electronically] ³[on the customs automated system]  to the proper officer a bill of entry for home consumption or warehousing ⁴[in such form and manner as may be prescribed] :

⁵[Provided that the ¹[Principal Commissioner of Customs or Commissioner of Customs] may, in cases where it is not feasible to make entry by presenting electronically ³[on the customs automated system], 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.

⁶[(3) The importer shall present the bill of entry under sub-section (1) ¹¹[before the end of the day (including holidays) preceding the day] 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: 

¹²[Provided that the Board may, in such cases as it may deem fit, prescribe different time limits for presentation of the bill of entry, which shall not be later than the end of the day of such arrival:

Provided further that] a bill of entry may be presented ⁷[at any time not exceeding thirty days prior to] the expected arrival of the aircraft or vessel or vehicle by which the goods have been shipped for importation into India: 

¹³[Provided also that] where the bill of entry is not presented within the time so specified and the proper officer is satisfied that there was no sufficient cause for such delay, the importer shall pay such charges for late presentation of the bill of entry as may be prescribed.]

(4)   The importer while presenting a bill of entry shall ⁸[* * *] 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, ⁹[and such other documents relating to the imported goods as may be prescribed].

¹⁰[(4A) The importer who presents a bill of entry shall ensure the following, namely:-

(a) the accuracy and completeness of the information given therein;

(b) the authenticity and validity of any document supporting it; and

(c) compliance with the restriction or prohibition, if any, relating to the goods under this Act or under any other law for the time being in force.]

(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.

Note:-

1.Substituted (w.e.f. 6-8-2014)by section 78 of Act 25 of 2014,  for “Commissioner of Customs”. Earlier words “Commissioner of Customs” were substituted (w.e.f. 26-5-1995) by section 50 of Act 22 of 1995, for the words “Collector of Customs”.

2. Inserted (w.e.f. 8-4-2011)by section 44(a)(i) of Act 8 of 2011.

3. Inserted by section 76 (w.e.f. 29-3-2018) of Finance Act, 2018 (13 of 2018). 

4. Substituted by section 76 (w.e.f. 29-3-2018) of Finance Act, 2018 (13 of 2018), for “in the prescribed form”.

5. Substituted for “Provided that” (w.e.f. 8-4-2011) by section 44(a)(ii) of Act 8 of 2011.

6. Substituted by section 100 of the Finance Act, 2017, for sub-section (3).   Earlier sub-section (3) was amended by , section 82(i) of Act 25 of 2014 (w.e.f. 6-8-2014); by section 63 of Act 33 of 1996 (w.e.f. 28-9-1996); by section 50 of Act 22 of 1995, (w.e.f. 26-5-1995) and by section 8(a) of Act 25 of 1978, (w.e.f. 1-7-1978). Sub-section (3), before substitution by Finance Act, 2017, stood as under: 

“(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 may be:

Provided that a bill of entry may be presented even before the delivery of such manifest or report, if the vessel or the aircraft or the vehicle by which the goods have been shipped for importation into India is expected to arrive within thirty days from the date of such presentation”.

7. Substituted by section 76 (w.e.f. 29-3-2018) of Finance Act, 2018 (13 of 2018), for “within thirty days of”.

8. The words “at the foot thereof” omitted (w.e.f. 8-4-2011) by section 44(b) of the Act 8 of 2011.

9. Substituted by section 76 (w.e.f. 29-3-2018) of Finance Act, 2018 (13 of 2018), for “relating to the imported goods”.

10.Inserted by section 76 (w.e.f. 29-3-2018) of Finance Act, 2018 (13 of 2018). 

11. Substituted by Finance Act ,2021 dated 28.03.2021 (Yet to be notified),In sub-section (3),  for "before the end of the next day following the day (excluding holidays)"

12.Substituted by Finance Act,2021 dated 28.03.2021 (Yet to be notified),In sub-section (3),  for "Provided that" 

13. Substituted by Finance Act,2021 dated 29.03.2021 ,In sub-section (3),  for "Provided further that"