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Filling of Bill of Entry in terms of Section 46 - Customs Board's Instructions
February, 23rd 2011



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.     



       All Chief Commissioner of Customs,

       All Chief Commissioner of Customs & Central Excise,

       All Chief Commissioner of Customs (Prev.),



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



Sir / Madam,


       The undersigned is directed to invite your attention to Notification No.3/89-Customs, dated 09.1.1989, 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 09.1.1989, 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 09.1.1989, 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 09.1.1989.


Yours faithfully,


Internal Circulation:  As usual.



Under Secretary (Customs-III/VI)

Telefax-011-2309 5532

Fax-011-2309 2173

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