Customs Act, 1969

CHAPTER-IX

DISCHARGE OF CARGO AND ENTRY INWARDS OF GOODS

Customs Act, 1969 CHAPTER-IX DISCHARGE OF CARGO AND ENTRY INWARDS OF GOODS From: 2023-08-01 - To: 0000-00-00 79. Declaration and assessment for home consumption or warehousing [or transshipment] .- 1[(1)The owner of any imported goods shall make entry of such goods for home consumption or warehousing 2[or transshipment] or for any other approved purposes, within 3[ten] days of the arrival of the goods, by,- (a) filing a true declaration of goods, giving therein complete and correct particulars of such goods, duly supported by commercial invoice, bill of lading or airway bill, packing list or any other document required for clearance of such goods in such form and manner as the Board may prescribe; 4[omitted (aa) the documents mandatory for assessment of the goods shall be uploaded by the importer or his agent with the goods declaration, as may be prescribed by the Board; and] (b) assessing and paying his liability of duty, taxes and other charges thereon, in case of a registered user of the Customs Computerized System: 5[Provided that if, in case of used goods, before filing of goods declaration, the owner makes a request to an officer of customs not below the rank of an Additional Collector that he is unable, for want of full information, to make a correct and complete declaration of the goods, then such officer subject to such conditions as he may deem fit, may permit the owner to examine the goods and thereafter make entry of such goods by filing a goods declaration after having assessed and paid his liabilities of duties, taxes and other charges:] Provided further that no goods declaration shall be filed prior to ten days of the expected time of arrival of the vessel:] 6[Provided further also that in case of land customs station at border, the owner of any imported goods shall file Goods Declaration (GD) for home consumption or warehousing or transshipment or any other approved purposes, within three days of arrival of goods at the border Customs station.] 7[Explanation.- For the purposes of this clause, the assessment and paying of duty, taxes and other charges in respect of transshipment shall be at the port of destination.] (2) If an officer, not below…