Separate option to waive Late Filling Charges

Circular No.ES/9/2020-21 3rd April, 2020

To: Members of the Council

Sub.: Separate option to waive Late Filling Charges

Dear Member,

Air Cargo complex (Sahar) has issued Public Notice No.55/2020 dated 31st March, 2020 regarding a separate option to waive late filling 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 2nd May, 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.