E-payment Compulsory on Bills of Entries above Rs. 1 Lakh Duty

Subject: Making E-payment of Customs duty mandatory.

24-CBEC Kind attention is invited to Board Circular No. 33/2011-Customs
05.09.2012 dated 29^th July, 2011 wherein it was decided that by the Board
(DoR) that the date for mandatory E- payment of Customs duty shall be
notified separately.

2. It has been decided to make e-payment of duty mandatory for importers registered under Accredited Clients Programme and importers paying customs duty of one lakh rupees or more per Bill of Entry with effect from 17.09.2012.

3. All Chief Commissioners of Customs are therefore advised to give wide publicity to enable trade to be ready in case any change in their software or any internal procedure for effecting E-payment is required. As a large number of taxpayers would be required to pay the taxes electronically, it is requested that importers, trade and industry may be provided all assistance so as to help them in adopting the new procedure.

4. Suitable Public Notices or Standing Orders may be issued to guide the trade / Industry and officers.

F.No.450/180/2009-Cus.IV(Pt.)