Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019

Apr 26, 2019 | by Avantis RegTech Legal Research Team


Finance & Taxation Compliance

The Central Board of Indirect Taxes and Customs (CBIC) on April 25, 2019, has published Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019, in supersession of the Shipping Bill (Electronic Integration Declaration) Regulations, 2011, except as respects things done or omitted to be done before such supersession.

The Regulation shall apply to export of goods from all customs stations where the Indian Customs Electronic Data Interchange System is in operation.

Authorised person to enter, etc. electronic integrated declaration: The authorised person shall:

(a)Enter the electronic integrated declaration and upload the supporting documents on the ICEGATE by affixing his digital signature on the ICEGATE; or

(b)Get the electronic integrated declaration made on the ICEGATE along with the supporting documents by availing the services at the service centre.

Shipping bill when deemed to be filed and self assessment completed

The shipping bill shall be deemed to have been filed and self-assessment completed when, after entry of the electronic integrated declaration on the ICEGATE or by way of data entry through the service centre.

Order under section 51 or section 69 of Customs Act, 1962:

 After the completion of assessment, payment of duty or cess, etc. if any, and examination of export goods, if so required, an order permitting clearance, under section 51(1) which specifies the procedure for clearance of goods for export or section 69 which specifies the procedure regarding Clearance of warehoused goods for exportation as the case may be, shall be made.

Retention of assessed copy of shipping bill and supporting documents:

The authorised person shall retain, for a period of five years from the date of presentation of the shipping bill, the assessed copy of the shipping bill, digital or otherwise, and all supporting documents in original, which were used or relied upon by him in submitting the electronic integrated declaration.

Generate authenticated copy of shipping bill if required by the authorised person.

Penalty for contravention, etc. of regulations:

 Any authorised person who contravenes any provision of these regulations or who fails to comply with any provisions of these regulations shall be liable to a penalty which may extend to fifty thousand rupees.

[Notification No. 33 /2019-Customs (N.T.)]


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