Separate option to waive Late Filing Charges

Circular No.ES/282/2019-20                             26th March, 2020

To: Members of the Council

Sub.: Separate option to waive Late Filing Charges

Dear Member,

JNCH  Customs (Nhava Sheva) has issued Public Notice No.32/2020 dated 23rd March, 2020 regarding a separate option to waive late filing charges.

Your kind attention is invited to the provisions of the 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. Further second proviso to Section 46(3) provides for the fee to be charged on delayed filing of the Bill of Entry. However, Board vide Notification No.40/2012-Customs dated 02.05.2012 has designated proper officer of Customs to waive such late fee charges.

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 case of Risk Management System (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 the late fee charges.

In this regard, it may be informed that -

  • Now a separate option has been provided in the ACL menu of ICES for “Waiver of Late filing Charges” to de-link it with assessment. 

  • This would remove the necessity for reassessment of the Bill of Entry wherever the charges are to be waived. 

  • The officer having 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. 

  • To avail this facility, JNCH Customs has advised the members of Trade to  approach the Group DC/AC for waiver of late fee charges through ACL role.

Members may kindly make a note of the above details.

Thanking you,

Yours faithfully,