Filing of Import Bill of Entry [Section 46(1)]:
It is the duty of the importer of any goods to make an application electronically to the proper officer for clearance of the goods. The importer is required to make an electronic declaration to the Customs Computer Systems through network facility. The Bill of Entry (Electronic Declaration) Regulations, 1995, provides the details. After computerization, only two copies of Bill of Entry are generated-one for the importer and the other for the bond section.
However, the Principal Commissioner/ 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. Hence, manual submission of Bill of Entry is allowable in cases where electronic submission is not feasible.
The goods may be cleared for home consumption or for deposit in a warehouse or for transit or transhipment. Therefore, there are three types of Bills of Entries prescribed for these three different purposes.
Form I (White) – for home consumption.
Form II (Yellow) – for warehousing (into bond).
Form III (Green) – for ex-bond clearance for home consumption (ex-bond).
The form of the bill of entry is governed by Bill of Entry (Forms Regulations, 1976). When Bill of Entry is filed electronically, it is in four copies:
(a) Original, meant for the customs authorities for assessment and collection of duty;
(b) Duplicate, intended as an authority to the custodian of the cargo to release cargo to the importer from his custody;
(c) Triplicate, as a copy for record for the importer; and
(d) Quadruplicate, as a copy to be presented to the bank or Reserve Bank of India for the purposes of making remittance for the imported goods.
The importer is required to declare in the Bill of Entry amongst other things the particulars of packages, the descriptions of the goods, in terms of the description given in the Customs Tariff to enable proper classification of the goods and the correct value of the goods for the determining the amount of duty. Since the assessment is based on the declaration made by the importer, the onus is cast upon him to make a declaration and solemn affirmation about the truth of the contents in the Bill of Entry.
Importer unable to furnish details: If for any reason the importer is unable to furnish these details, he may request the customs officials to examine the goods in his presence to enable him to ascertain the necessary details for making a proper declaration in the bill of entry. Alternatively, he can seek permission to deposit the goods in a public bonded warehouse appointed under section 57 pending receipt of the necessary information and the supporting documents under section 49. This is also called warehousing without warehousing.
Such goods shall not be deemed to be warehoused goods for the purpose of the Act and accordingly warehousing provisions shall not apply to such goods.
Relevant case law
Goods deposited under section 49 cannot be deemed as warehoused goods
A demand was issued for duty on goods deposited under section 49 via warehouse with reference to date of removal from warehouse. It was held that there is no similarity between the warehousing facility referred to in section 49 and warehousing under section 59 because under section 49 it is explicitly made clear that such goods shall not be deemed to be warehoused goods for the purpose of the Act and, accordingly, warehousing provisions will not apply to such goods.
Normally, a bill of entry is required to be filed per consignment. However, the Principal Commissioner/Commissioner may, at his discretion, permit the importer to present separate bill of entries for clearance of part of consignment [Sewing Systems (P) LTD. v. UOI 1989 (44) ELT 456 (Kar)].
Conversion from home consumption to warehousing and vice-versa: It may so happen that an importer has filed the bill of entry for home consumption. He may subsequently find that he is not in a position to pay duty and remove the goods to town. He may seek permission to substitute the bill of entry for home consumption with a bill of entry for warehousing. The reverse proposition is also permissible. In either case, the proper officer of customs has to be satisfied that this request is made on genuine grounds and not a device to avoid duty. In other words, if the rate of duty is high and the importer expects the government to reduce the duty, he cannot seek permission to substitute the bill of entry for home consumption by a bill of entry of warehousing so that he would decide to remove the goods as and when the rate of duty is reduced.
Bill of Lading: The Bill of Lading given by the carrier of the goods is the importer‟s document of title to the goods. The Bill of Lading covers all the goods imported with full description.
Time limit for filing: According to Section 46(3) a bill of entry is to be normally filed after the delivery of the import manifest (vessel/aircraft)/import report (vehicle). However, it may be kept in mind that as per section 48, the cargo has to be cleared from the wharf within 30 days of unloading.
Prior entry Bill of Entry: The second proviso thereunder provided for the presentation of bill of entry even before the delivery of the import manifest if the vessel or aircraft or 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. The permission under this prior entry system is applicable to goods brought by vessels, aircraft as well as vehicles. The prior entry Bill of Entry may be presented 30 days before the expected date of arrival of the vessel or aircraft or vehicle.