9911796707
TMI BlogProcedure for computerized processing of Bills of Entry under Indian Customs EDI System - (ICES) Imports - at Air Cargo Complex, Sahar, Mumbai - Reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... pect of the following type of goods shall continue to be processed manually as per the existing system. i. Diplomatic goods ii. Unaccompanied baggage. iii. Import of goods under export related schemes e.g. 100% EOUs, EPCG Scheme, EPZ, STP, EHTP, Duty Exemption Passbook Scheme, DEEC, DEPB, etc. iv. Re-imports. v. Import of goods where particulars of goods are not known (Sect 56 cases). vi. Transshipment goods. vii. Import of goods falling under chapter 22 of the Customs Tariff. viii. Cases where Direct Delivery is being requested. ix. Kachcha bills of entry. x. Ex-Bond bills of entry. 2. Attention is also invited to the Public Notice No.24/98 dated 19.09.98 issued by Air Cargo Commissionerate, wherein the Importers were also requested to submit information to register data in the EDI system. It is reiterated that it will not be possible to process the documents under EDI system without the data base of the Importer and Custom House Agents. Therefore, the Importers and the Custom House Agents are advised to submit the required information, so as to avoid delay in clearance of their consignments when the system goes online. 3. In the beginning Data entry of bills of entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bill of Entry on self-basis. In these cases specific permission has to be obtained from AC-Imports. Such 'SELF' importers shall indicate designation and name of the person signing the declaration as prescribed in Annexure I. 5.2 The schedule of charges for data entry in the import service centre shall be as follows:- a. Entry of a Bill of Entry having upto 5 items : ₹ 60/- b. Each additional block of 5 items : ₹ 10/- c. Amendment fee : ₹ 20/- d. Re-assessment : ₹ 20/- e. For IGM entry : ₹ 50/- f. Third copy of check list : ₹ 10/- g. Charges for additional enquiry : ₹ 5/- 5.3 The above charges include cost of data entry, stationery for printing of Bill of Entry, reply of two queries. 5.4 The CHA shall present the import declaration in the format as prescribed in Annexure I at the Service Centre. The certified copies of the following documents shall be enclosed along with the declaration. i. Invoice ii. Packing list Once the IGMs are filed in the Customs Computer System, whenever a bill of entry pertaining to any line in the said IGM is filed, the system will cross verify the details of IGM Nos., the airway bills e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HA for authenticating the correctness of the entries. The CHA shall authenticate the entries and return the check list with his signature confirming that the entries are correct. The operator shall then submit the authenticated checklist for the generation of B/E in the system. The operator shall retain the original declaration. 5.11 The submitted Bill of Entry shall be given a B/E No. generated by the computer system and the same shall be endorsed on the check list and returned to the CHA/ Importer. 6. ENQUIRY 6.1 The CHA may make enquiries about the status of any B/E at the enquiry counter of the Service Centre. 6.2 In case of objections/ queries, a print of the same may be given to the CHA on written request. The CHA may furnish his reply in writing. The reply shall be entered in the system. 7. GREEN CHANNEL FACILITY 7.1 Eligible importers can request for Green Channel Clearance by making request at the time of filling the Declaration Form (Annexure-I). They will have to enter "Y" against S.No. 14 (B) of the Declaration Form. The Bill of Entry will be processed in the normal course and if the A.C. (Group) / A.C. (Shed) approves the Green channel clearance, the Shed Apprais ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he classification/ valuation proposed by the Assessing Officer, the B/E would be assessed accordingly. However, where the Importer disputes the proposed assessment, the principle of natural justice would need to be followed before finalizing the assessment. 9.2 On enquiry through the Service Centre, Customs copy of the B/E along with the TR-6 challan where required and examination order shall be printed and given to CHA/ Importer. 10. SYSTEMS APPRAISAL 10.1 The appraisement of bills of entry pertaining to gold and Notification, Books, Aircraft parts, will be done automatically by the system itself and not by the Group Appraiser. The B/E should not go through the normal processing channels i.e. Group Appraiser, Auditor, AC. This list is subject to change by Customs. Shed Appraiser can mark the bill of entry to the group for normal appraisal in case of discrepancy in declaration. System Appraiser is carried out and processed bill of entry is generated directly. 10.2 Bills of entry in respect of the items under system appraisal would be assessed by the "System" immediately on their presentation a customs copy of the printout, three copies of TR-6 challan where required and examina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Customs Head of A/C so that immediately on assessment of the Bill of entry, the amount of duty is paid on the goods and clearance effected without loss of time. 13. EXAMINATION OF GOODS AND DELIVERY 13.1 In the case of 1st check the goods shall be examined as stated above in paragraph 8.2. 13.2 In the case of 2nd check appraisements, the CHA/ Importer shall first register the goods for examination in the manner stated at para 8.2. Thereafter, the CHA/Importer shall put his signature on the printed copies of the B/E, declaring the contents of the B/E to be true and present the copies of the B/E along with Duty paid challan and other documents, duly certified to the Shed appraiser. The documents shall be arranged in the file cover in the following order: i. Duty paid challan; ii. First check copy of the Bill of Entry assessed under first check assessment scheme; iii. Examination order; iv. Finally assessed Bill of Entry; v. Invoice/ packing list; (original) vi. Certificate of origin; (original) vii. Exemption Certificate in original, when concession in duty has been claimed, based on any certificates under any Notification. viii. Copy of Bond or Undertaking executed, if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... After completing the examination of the goods, the Shed Appraiser would give the order of clearance. 13.9 After the order of clearance on the computer terminal has been signed the Importers copy and Exchange Control copy of the Bill of Entry will be printed along with the Order of Clearance (in triplicate) and the examination report in the Import Shed itself. The print copies of the Bill of Entry shall bear the order of clearance number and name of the examining Appraiser. The importers copy and Exchange Control copy of the Bill of Entry along with two copies of the order of clearance shall be returned to the importer at the counter after the Appraiser has put his signature. One copy of the order of clearance will be attached to the Customs copy of the Bill of entry retained by the Shed Appraiser. 13.10 The importer shall present the remaining two copies of the order of clearance to the custodian along with the importer's copy of the Bill of Entry. The Air India & AAI shall issue the Gate Pass after verification of the correctness of MAWB, HAWB and number of packages etc. At this stage one copy of the order of clearance shall be returned to the Importer / CHAs after enclosing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 challan) safely with them. 15 SECTION 48 CASES Data entry in section 48 cases shall be done as usual. The B/E No. shall be assigned after permission by the Assistant Commissioner. 16 ADVANCE CUSTOMS CLEARANCE SYSTEM 16.1 Consequent upon the amendment of Section 46 of the Customs Act, 1962 by the Finance (No.2) Act, 1996, it is now possible to present a Bill of Entry even before he arrival of the aircraft bringing the imported goods. As per the amended provisions, a Bill of Entry may be presented before the delivery of the import manifest, if the aircraft by which the goods have been shipped is expected to arrive within 30 days from the date of presentation. The necessary arrangements have accordingly been made in this Custom House for processing the Bill of Entry filed in advance of the arrival of the aircraft or filling of the import manifest. 16.2 Any person may file a bill of Entry under the Advance Customs Clearing System if he has the copies of the AWB and the invoice for preparing the Bill of Entry. The Bill of Entry would be filed and assessed in the same manner as the regular Bill of Entry. However, instead of generating 3 copies of the Bill of Entry and duty paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ress for which the Bill of Entry is being filed and the invoice should also have the same address. PERSONAL IMPORTS: In case of personal Import where the goods are imported under personal name, please write clearly "PERSONAL". Please write the name and address of the person that should match with the name and address given on the delivery order issued by the airline. GOVERNMENT: Ministries and Departments of the Central or a State Government are exempt from obtaining Importer/Exporter codes. Wherever the import is being made by such departments/ministries, please write "GOVERNMENT" in bold letters with their Complete address. Public Sector Enterprises are not exempt from obtaining IE codes and these are required to indicate the codes while filing documents. DIPLOMATIC: For diplomatic goods, please write "DIP LOMATIC" and the name and complete address of the Embassy which is importing the goods. All documents for other categories where Importer/Exporter code is not available/applicable will be accepted for processing only after approval of the Assistant Commissioner (Noting). HIGH SEA SALES: For High Sea Sales, please file the Bill of Entry in the name of the final buyer. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EXAMPLE : The HAWB number 12-8763 will be entered as 128763 9 MARKS AND NUMBERS: (Field Length : 20) Please write the Marks and Numbers, if any, given on the packages for identification of the packages. 10 NUMBER OF PACKAGES: (Mandatory) (Field length : 4) Please write the total number of packages of the consignment and the type of packages (i.e. boxes, bags, drums etc.) EXAMPLE : 30 Boxes; For multiple IGMs, please write the number of packages of each IGM. 11 GROSS WEIGHT :(Mandatory Field Length : 9) Please write the gross weight of consignment and the unit of measure. EXAMPLE: 657 Kgs.For multiple IGMs, please write the gross weight for each IGM. NOTE : MULTIPLE IGMS There m a y be cases where a single consignment has landed in more than one flight since the total consignment could not be accommodated in the same flight. Some packages have arrived in one flight and the remaining on another flight. While filing the declaration in Annexure-II for such cases, please give IGM details for all flights by which the consignment has arrived. For multiple IGMs, please write complete details of IGMs, (i) IGM numbers (ii) IGM date (iii) Number of packages in each IGM (iv) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly complete the information since the assessment of the consignment is done based on the information given herein. Please attach a clear copy of invoice along with declaration form. The following vital information should be clearly highlighted in the invoice. a) Supplier's name and complete address. The document will not be accepted if the complete address of the supplier is not available on the copy of the invoice. b) The country of origin should match with the information given in Annexure - II. c) Item description In case the item description as given in the invoice is more then 60 characters, please highlight the essential components of the description. d) Quantity e) Accounting Unit. There is a master available in system for Accounting Unit. The unit of measure available in the system are given hereunder: Code Description BAG Bags MTS Metric Ton BAL Bale MLT Millilitre BOU Billion of Units MTR Metres BUN Bunches NOS Numbers BDL Bundles PAC Packs BKL Buckles PCS Pieces BOX Boxes PRS Pairs BTL Bottles QTL Quintals CAN Cans ROL Rolls CTN Cartons SQY Square Yards CCM Cubic Centimetres SET Sets CBM Cubic Metres SQF Square f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation form. EXAMPLE : Item Qty Unit Total Desc. Price CIF 1. XXX 10 40 400 Freight charges = 75 Insurance charges = 25 TOTAL CIF = 500 EXAMPLE : Item Qty Unit Total Desc. Price CIF 1. XXX 10 40 400 Freight charges = 75 Insurance charges = 25 TOTAL CIF = 500 3 ) C F - There can be two types of CF invoices. a) Where the unit price includes the freight, please write the actual insurance charges or in percentage in the designated field of the declaration form. EXAMPLE : Item Qty Unit Total Desc. Price CF 1. YYY 10 50 500 b) Where the unit price does not include the freight charges and are mentioned separately in the invoice. Please write the freight charges as mentioned in the invoice in the designated field of the declaration form. EXAMPLE : Item Qty Unit Total Desc. Price CIF 1. YYY 10 45 450 Freight charges = 50 TOTAL CIF = 500 4) CI - There can be two types of CI invoices. a) Where the unit prices includes the insurance charges please write the actual freight charges or n percentage in the designated field of the Declaration form. EXAMPLE : Item Qty Unit Total Desc. Price CIF 1. YYY 10 50 500 b) Where the unit price does not include the insurance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing assessable value of the consignment. The other charges get apportioned to all the items of the Bill of Entry. 16 SVB LOADING (Y/N) (Mandatory) Please write "YES" if any loading has been decided by the Special Valuation Branch of Customs, else write "NO". The SVB loading is decided on the basis of relationship between the buyer and the seller. Please refer to field number 22 of the declaration form. There may be some cases where it has decided by Special Valuation Branch not to load the value on the basis of declared value by the importer. In such cases, please write "N" IF YES, PLEASE PROVIDE THE FOLLOWING INFORMATION : a) REFERENCE NUMBER Field Length : 20 Please write the SVB Reference number. ASSESSABLE VALUE (A) DUTY (B) BOTH (C) b) DATE Please write the date of the SVB reference c) CUSTOM HOUSE Please write the Customs House name, City in which the case decided. d) LOADING ON Please tick on the applicable box. A - If loading is on assessable value. D- If loading is on duty. B - If loading is on assessable value and duty. e) PERCENTAGE OF LOADING : Field Length : 8 Please write the loading percentage that has been decided by Special Valuation Branch. f) P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulations based on the information given in both the fields. EXAMPLE : For CTH Code 901849 Notification number 11 Year 1997 Serial number 213A Be written as : CTH Notin/Yr. Serial no. 901849 11/97 SI. (213A) SUB-SERIAL NUMBER OF NOTIFICATION There may be some cases where serial numbers have sub-serial numbers to avail of Customs Duty benefits. This is neither printed on the Checklist nor on the Bills of Entry. The above notification number 11/97 has several sub-serial numbers. Please write the applicable sub-serial to avail concessional Customs Duty benefits. The tariff heading, the notification number and the sub-serial be written as : CTH Notin/ Yr. Serial no. 901849 11/97 SI. (1) List 23, S.no. 15 (Sub serial) f) CETH CODE Field length : 6 Please write the Central Excise tariff Heading under which the item is classified. Please consult the Tariff before writing the code. The system calculates Central Excise Duty based on this code. The System will not accept the code that is less or more than 6 characters g) NOTIFICATION NUMBER / YEAR and SERIAL NUMBER Field Length : 10 Please write the notification number/ year and relevant Serial number, if any for claim ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
