SHIPPING BILL (ELECTRONIC INTEGRATED DELCARATION AND PAPERLESS PROCESSING) REGULATIONS, 2019

[Mr. M. GOVINDARAJAN]

Regulations

The Central Board of Indirect taxes and Customs, in exercise of the powers conferred by section 157 read with section 50 of the Customs Act, which deals with the entry of goods for exportation, and in supersession of the ‘Shipping Bill (Electronic Integration Declaration) Regulations, 2011 made ‘The Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019.

Applicability of the regulations

These regulations shall be applicable to the export of goods from all customs stations where the Indian Electronic Data Interchange System is in operation.

Effective date

These regulations shall come into effect from 25.04.2019 i.e., the date of notification.

Electronic integrated declaration

Regulation 2(c) defines the expression ‘Electronic integrated declaration’ as particulars relating to the export goods that are entered in the Indian Customs Electronic Data Interchange system.

Authorized person

Regulation 2(b) defines the expression ‘Authorized person’ as an exporter or a person authorized by him who has a valid licence under the ‘Customs Brokers Licensing Regulations, 2018’ and includes an employee of the Customs Broker who has been issued a photo identity card in Form G under the Customs Brokers Licensing Regulations, 2018.

Shipping Bill

Regulation 2(g)  defines the expression ‘Shipping Bill’ as an electronic integrated declaration accepted and assigned a unique number by the Indian Customs Electronic Data Interchange System and includes its electronic records or print outs.

Service Centre

Regulation 2(f)  defines the expression ‘service centre’ as the place specified by the Principal Commissioner or the Commissioner of Customs, as the case may be, where the data entry of an electronic integrated declaration is carried out.

Supporting documents

Regulation 2(h) defines the expression ‘supporting documents’ as the documents in the electronic form or otherwise, which are relevant to the clearance of the export goods under sections 17 and sections 50 of the Act, respectively.

Section 17 of the Customs Act, 1962 provides for the assessment of duty.  For the purpose of verification the proper officer may require the importer, exporter or any other person to produce any document or information, whereby the duty leviable on the imported goods or export goods, as the case may be, can be ascertained and thereupon, the importer, exporter or such other person shall produce such document or furnish such information.

Section 50(1) of the Customs Act, 1962 provides that the exporter of any goods shall make entry thereof by presenting on the customs automated system to the proper officer in the case of goods to be exported in a vessel or aircraft, a shipping bill, and in the case of goods to be exported by land, a bill of export in such form and manner as may be prescribed.  The Principal Commissioner of Customs or] Commissioner of Customs may, in cases where it is not feasible to make entry by presenting on the customs automated system], allow an entry to be presented in any other manner.

 Entering the electronic integrated declaration

The Authorized person shall enter the electronic integrated declaration and upload the supporting documents on the ICEGATE by affixing his digital signature on the ICEGATE or get the electronic integrated declaration made on the ICEGATE along with the supporting documents by availing the services at the service centre.

Shipping bill number

The shipping bill shall be deemed to have been filed and self assessment completed when, after entry of the electronic integrated declaration on the ICEGATE or by way of data entry through the service centre, a shipping bill number is generated by the Indian Customs Electronic Data Integrated System for the said declaration.

Permission for clearance

  Section 51 (1) of the Customs Act, 1962 provides that where the proper officer is satisfied that any goods entered for export are not prohibited goods and the exporter has paid the duty, if any, assessed thereon and any charges payable under this Act in respect of the same, the proper officer may make an order permitting clearance and loading of the goods for exportation.  such order may also be made electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria.  The Central Government may, by notification in the Official Gazette, permit certain class of exporters to make deferred payment of said duty or any charges in such manner as may be provided by rules.

Section 69 of the Customs Act, 1962 provides that   any warehoused goods may be exported to a place outside India without payment of import duty if

•  a shipping bill or a bill of export or the form as prescribed under section 84 has been presented in respect of such goods; 
• the export duty, fine and penalties payable in respect of such goods have been paid; and
• an order for clearance of such goods for export has been made by the proper officer.

The order may also be made electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria.

If the Central Government is of opinion that warehoused goods of any specified description are likely to be smuggled back into India, it may, by notification in the Official Gazette, direct that such goods shall not be exported to any place outside India without payment of duty or may be allowed to be so exported subject to such restrictions and conditions as may be specified in the notification.

Regulation 5 provides that after the completion of assessment, payment of duty or cess etc., if any, and examination of export of goods, if so required, an order permitting clearance under section 51(1) or section 69 as the case may be, shall be made and the order may be recorded on the ICEGATE and conveyed electronically to the authorized person, the custodian and to any other person(s) designated by the authorized person.

Retention of documents

The authorized person shall retain the assessed copy of the shipping bill, digital or otherwise, and all supporting documents in original which were used or relied upon by him in submitting the electronic integrated declaration and shall produce them before customs authorities in connection with any action or proceedings under the Act or under any other law for the time being in force.  The retention period of the said documents shall be for a period of five years from the date of presentation of the shipping bill. 

Generation of authenticated copy

An authenticated copy of shipping bill may be generated at the request of the authorized person if possession of the said copy is required by him for compliance of provisions of any law for the time being in force.

Penalty

Any authorized person who contravenes any provision of these regulations or who fails to comply with any provisions of the regulations shall be liable to a penalty up to ₹ 50,000/-.