Customs — Bill of Entry filing
Customs Act, 1962 · Section 46 · CBIC · Event Based
Due 7 November 2026(Before end of the day preceding arrival of goods)
Demo / Awaiting source verificationWhat it is
Filing of a bill of entry for home consumption or warehousing of imported goods.
Who must comply
Every importer of goods into India.
What to file
Bill of entry with invoice, packing list and applicable licences on ICEGATE.
Penalty for delay
Late charges under the Bill of Entry (Electronic Integrated Declaration) Regulations.
Applicability
Importers clearing goods
Applicable taxpayers
Importers
📜 Official Proof
- Source Authority
- CBIC
- Source Type
- Official Portal
- Notification / Circular
- Section 46, Customs Act
- Published
- 13 December 1962
- Effective
- 1 February 1963
AI Verified Summary · AI-generated summary based on official source
Section 46 requires the bill of entry to be presented before the end of the day preceding the day of arrival.
AI confidence 75% · Official source not verified yet — do not rely on this summary alone.