Kind reference is drawn to Notification No.26/2017-Customs (N.T.) and Notification No.27/2017-Customs (N.T.) dated 31.03.2017, amending Bill of Entry (Electronic Integrated Declaration) Regulations, 2011 and Bill of Entry (Forms) Regulations, 1976 respectively to prescribe late charges for delayed presentation of Bill of Entry. The said notifications have been issued consequent upon the amendments brought in section 46 of the Customs Act, 1962, vide Finance Act, 2017. Attention is also invited to Circular No.12/2017-Customs dated 31.03.2017, providing clarification with regard to amendments introduced in section 46 and 47 of the Customs Act. 1962 vide Finance Act, 2017.

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