Ludhiana Customs has waived the Late Fees on delayed filing of Bill of Entry on Imported Cargo

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The Commissioner of Customs, Ludhiana has issued a Public Notice. 10/2020 dated March 27, 2020, to all the Importers, Customs Brokers, Shipping Lines/Agents, Logistics Service Providers and all other stakeholders in the light of provisions of Section 46(3) of the Customs Act, 1962 which prescribes the time limit within which a Bill of Entry should be filed after the arrival of the goods and in terms of the second proviso to Section 46(3) provides for the fee to be charged on delayed filing of the Bill of Entry.

2. Now keeping in view the situation arising due to outbreak of Corona Virus and the twenty-one days lockdown in the country, there is a likelihood of late filing of Bills of Entry because of difficulty in getting the related documents or difficulty in reaching the facilities from where the filing can be done on ICEGATE.

3. Late filing of bills of entry attracts late fees in terms of Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018, notified vide Notification No.36/2018-Cus(N.T.) dated 11.05.2018 read with the second proviso to Section 46(3) of the Customs Act, 1962. Therefore. keeping in view the exigency due to outbreak of Corona Virus and, in order to facilitate the trade for clearance of the import consignments, it is decided in the public interest that those Bills of Entry which pertain to IGMs filed on or after March 20, 2020, if filed late for clearance of import consignments, will not attract any late fee charges for the time being and till further orders. Similar orders have already been issued by Customs Commissionerate, Noida, Customs Commissionerate (NS-I) ‘Mumbai & Customs Commissionerate, ICD, Tughiakabad, New Delhi.

4. Further, at present, the late fee can be waived only from the Bill of Entry assessment screen by the Appraiser or the Assistant Commissioner of Customs. In the case of RMS facilitated Bills of Entry, if the waiver is to be given, the Bill of Entry has to be recalled for reassessment for removing/reducing t* late fee charges.

5. Now, a separate option has been provided in the ACL menu of ICES for “Waiver of Late filing Charges” to de-link it with an assessment. This would remove the necessity for the reassessment of the Bill of Entry wherever the charges are to be waived. The officer having an ACL role can use this option to waive the charges any time before duty payment after taking due approval from the designated proper officer even without recalling the Bill of Entry. The trade is advised to avail of this facility and can approach the DC/AC for waiver of late fee charges through ACI. role.

6. Action to be taken in terms of decisions taken in this Public Notice should be considered as standing order for the purpose of officers and staff. In case of any difficulty, the specific issue may be brought to the notice of JC. Appraisement (Import) or DC/AC, Appraisement (Import).

Complete Public Notice can be accessed: