Processing of Kachcha Bill of Entry (KBE)at Air Cargo Complex, Bengaluru. - Customs - PUBLIC NOTICE NO : 01/2023

OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS AIR PORT AIR CARGO COMPLEX, DEVANAHALLI,BENGALURU - 560 300. Email ID: [email protected] Phone No.080-22001422 Fax No.080-22001448 F.N. GEN/TECH/MISC/3113/2021-TECH Date:- 11-01-2023 PUBLIC NOTICE NO : 01/2023 Subject : Processing of Kachcha Bill of Entry (KBE)at Air Cargo Complex, Bengaluru. In order to standardize and streamline the processing of Kachcha Bill of Entry (hereinafter referred to as KBE) for direct delivery consignments, the following procedure for filing and processing KBE is prescribed in the EDI system at ACC, Bengaluru. 2. Goods to be covered under KBE procedure- a. Diplomatic mail and other diplomatic goods b. Dead bodies/ human remains imported as cargo c. Live animals 3. Filing of Kaccha Bill of Entry (KBE)- KBE shall be filed as prior entry Bill of Entry in absence of IGM in the System. All other details and procedures shall be as in the case of a normal Bill of Entry. 4. Appraisement All KBE s on submission shall be System Appraised on the basis of contents declared by the importer. A challan for payment of duty shall be generated automatically which shall be printed along with assessed copy of KBE. 5. Payment of Duty- After the challan for payment of duty has been generated, the duty shall be paid online at the designated Bank as usual, during the banking hours. Out-of-Charge against the KBE would not be possible till duty has been paid in the Bank and Bank s message has reached the Customs EDI System. 6. Examination of Consignment- , IFO has been designated to carry out examination of the cargo in respect of KBE. Before entry of Examination Report in the System, the IFO shall enter the IGM number, date and year along with the Inward date (Flight date) in the KBE, as provided by the importer. The following documents are to be presented to the IFO- a) Airway Bill b) Invoice and Packing list c) Delivery order clearly mentioning the IGM No. Flight No. and Date d) Other required documents The IFO shall scrutinize the AWB No. and date, HAWB No. and date from the hard copy of the IGM presented by the Carrier. All the packages will be scanned in presence of the IFO and five percent of the total packages randomly selected for examination. The report of scan and examination will be duly entered in the system. 7. Out-of-charge- Superintendent in charge of the Transhipment has been designated as the Officer for giving Out-of-Charge of the KBE. Before giving Out-of-Charge he shall check the correctness of declaration and the fact that the goods imported fall under the category of goods allowed to be cleared against KBE. The Superintendent shall also ensure that all other requirements related to clearance of the goods have been complied with and all necessary documents viz. Original Invoice, Copy of AWB, Copy of delivery order, Certificates, NOC from Port Health Officer / Assistant Drug Controller / Quarantine Officer, have been attached with the print-out of the assessed KBE. After satisfying all requirements, the KBE shall be given Out-of-charge in the System. Upon out-of-charge, print of KBE shall be taken along with order of clearance. The Superintendent shall put his signature on the same and hand it over to the Importer and retain the original documents of declarations presented for obtaining clearance of goods along with Customs copy of order of clearance. KBEs would be accepted and processed round the clock. 8. Delivery of the goods- In case of clearance during midnight when online SWIFT NOC from AQ/PQ or FSSAI may not be possible in the system, the manual out-of-charge may be given on the basis of hardcopy of their NOC. The Officer giving such release must regularise the same in the system on the next day when NOC is available in the system. A record of the same shall be maintained by the Superintendent. All the goods under KBE procedure will be delivered from respective Shed of ACC, Bengaluru. 9. Audit of KBE- Audit of all such KBEs shall be carried out after clearance in the system, as in case of any normal Bill of Entry. All the KBEs are to be audited within seven days from the date of its clearance. The Importer will have to pay the duty, if short levied or not levied, immediately upon the same being communicated to him, failing which not only the action under law shall be initiated for recovery of duty not paid/short paid, but the facility of direct delivery will also be liable to be withdrawn. 10. Difficulties, if any, in the implementation of KBE procedure, may be brought to the notice of the System Manager /EDI. (Kajal Singh) Principal Commissioner of Customs Airport ACC, Bengaluru