News Flash
  • Order dated 22.01.2020 in WP 112826/2019 filed by UoI ( CGST Bangalore) Vs. Contempt 65/2018 & Order (Shrinivas, Part Time Casual Worker) Instructions-Reg. click here
  • Strict compliance to Limitation while filing Appeals/Petitions before Courts/ Tribunal -reg. click here
  • Vacancy Circular calling for nomination of willing officers at the level of Inspectors and superintendents to work in International Customs Division of Customs Wing,CBIC-reg. click here | Addendum. click here
  • Notification issued on Departmental Examination for promotion of Tax Assistants to the grade of Executive Assistants of Central Taxes and Customs to be held in the month of March, 2021. It also contains the Schedule, Syllabus and Instructions for Examination along with the format (in Annexure II) for requesting for Question Papers. The Notification can be viewed through this link. click here
  • Five posters of Welfare Schemes being implemented from the Customs & Central Excise Welfare Fund. click here
  • Constitution of regular panel of Senior/Junior Standing Counsels for handling cases of Indirect taxation of CBIC before the Hon'ble High Courts and other fora; Renewal/Fresh appointment of Counsels -reg. click here
  • One day Online Training on "Disposal of Goods" for officers of CBIC on 20th January, 2021 from 10:30 AM to 1:30 PM -reg. click here
  • Vacancy for Inspectors on deputation basis in Directorate General of Anti-profiteering, New Delhi.
  • Empanelment for Chartered Accountant or Cost Accountant for Special Audit of Central Excise,Service Tax and GST Assessees. click here
  • Customs Brokers Licensing Examination(CBLE), 2021 - reg. click here
  • Customs Authority for Advance Rulings (CAAR) Regulations 2021click here
  • Online Training on "Anti-Profiteering" for officers of CBIC on 22nd January, 2021 from 10:30 AM to 01:30 PM - regardingclick here
  • OM dated 04.01.2021 regarding Correction in the Integrated All India Seniority List (AISL) of Superintendents Customs (Prev.) for the Period 01.01.2012 to 31.12.2013click here
  • Circular regarding Seeking applications for the vacancies in the grade of AC/DC/JC/ADC in DG Systems & Data Management.click here
  • Notification issued to make amendment (2021) to CGST Rules, 2017
  • Scheme for grant of cash awards to meritorious children of departmental officers year 2019-2020.click here
  • 13th English-speaking Session of the Virtual Customs Orientation Academy (VCOA).click here Document
  • Notification issued to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 28.02.2021.
  • Press release issued on extending due date of furnishing of annual return under Central Goods and Services Tax Act, 2017 for the financial year 2019-20click here
  • Preparation of a panel for Selection officers on Deputation Basis - Reg.click here
  • Promotion of Senior Translator to the grade of AD (OL) (Group A) under CBICclick here
  • Collection of statistics regarding court cases related to Order dated 19.07.2011 of High Court in Madras.Click here
  • Notifications issued to bring into force provisions of Finance Act, 2020, to waive late fee for FORM GSTR-4 filing in UT of Ladakh and to make 14th Amendment, 2020 to CGST Rules, 2017.
  • Letter dated 18.12.2020 reg. Examination of promotion to EA cadre during 18.12.2013 to 28.09.2015Click here
  • Masters Degree Programme in Public Finance at the National Graduate Institute for Policy Studies (GRIPS) in Tokyo, Japan (2021-2022)-reg.Click here
  • Departmental Examination for promotion of Ministerial Officers to the Grade of Inspectors of Central Taxes and Inspectors of Customs (EOs & POs) to be held in the month of February, 2021Click here
  • Online Training on "Vigilance Matters" for officers of CBIC on 30th December, 2020 from 10:30 AM - 1:05 PM.
  • Circular issued for waiver from recording of UIN on the invoices for the months of April 2020 to March 2021.
  • Notification issued to extend the due dates for compliances and actions in respect of anti-profiteering measures
  • Immediate Attention: Letter, Schedule, Syllabus and Instructions regarding Departmental examination for Inspectors of Central Tax for Confirmation to be held from 02.02.2021 to 05.02.2021 issued by NACIN, ZC, Kanpur.Click here
  • Scheme for compassionate appointment-relative merit point & revised procedure for selection/Tie breaking formulaClick here
View all

Bill of Entry (Forms) Regulations, 1976

[ Notification No. 396-Cus., dated 1st August, 1976 .
Superseded by Notification No. 03/1988-Cus.(N.T.), dated 14/1/1988
Restored by Notification No. 77/1989-Cus.(N.T.), dated 27/12/1989 ]
Amended by Notification No. 27/2017-Cus.(N.T.), dated 31/03/2017,Notification No. 65/2017-Cus.(N.T.), dated 30/06/2017,
Notification No. 90/2020-Cus.(N.T.), dated 17/09/2020

In exercise of the powers conferred by section 157, read with section 46, of the Customs Act, 1962 (52 of 1962), and in supersession of the Bill of Entry (Forms) Regulations, 1971, Central Board of Indirect Taxes and Customs hereby makes the following regulations further to amend Bill of Entry(Forms) Regulations, 1976, namely:-

1. Short title and commencement.-

(1) These regulations may be called the Bill of Entry (Forms) Amendment Regulations,2020

(2) They shall come into force with effect from the 21st September, 2020

2. Definition.-

In these regulations, "Form" means a form appended to these regulations.

3. Form of Bill of Entry.-

The Bill of Entry to be presented by an importer of any goods for home consumption or for warehousing or for ex-bond clearance for home consumption shall be in Form I or Form II or Form III, as the case may be.

Explanation.- In this regulation, "goods" does not include those goods which are intended for transit or transhipment.

Bill of Entry For Home Consumption

Bill of Entry For Warehousing

Bill of Entry For Ex-bond Clearance for Home Consumption

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."