Filling of Bill of Entry in terms of Section 46 of the Customs Act, 1962.

Document Text

INSTRUCTIONS F. No.401/202/2010-Cus III Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs Room No. 253-A, North Block, 22nd February, 2011, New Delhi-110001. Subject: Filling of Bill of Entry in terms of Section 46 of the Customs Act, 1962 – reg. The undersigned is directed to invite your attention to Notification No. 3/89-Customs, dated 09.01.1989, as amended, wherein it was provided that, "Goods intended for display or demonstration at an event" are exempted from the whole of the duty of customs specified in First schedule to the Customs Tariff Act and whole of additional duty of customs specified in Section 3 of the Customs Tariff Act. 2. It has been reported by some Custom Houses that in many cases where imported Goods intended for display or demonstration at an event under Notification No. 3/89-Customs, dated 09.01.1989, as amended, no Bill of Entry are filed in those cases. 3. The matter has been examined in the Board. In order to redress the issue, it has been decided that in all cases of importation of goods under Notification No. 3/89-Customs, dated 09.01.1989, as amended, a Bill of Entry is required to be filed in terms of section 46 of the Customs Act, 1962, even though no duty is payable under Notification No.3/89- Customs, dated 09.01.1989. (Vikas) Under Secretary (Customs-III/VI) Telefax-011-2309 5532 Fax-011-2309 2173 E-mail-uscusiii@nic.in

HS Codes Referenced

Acts & Provisions Referenced

• Customs Act, 1962 – reg.

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