TMI BlogLaunch of Indian Customs EDI System - (ICES – 1.5 ) for Imports and Exports, at ICD Surat Hira Bourse, 3rd floor, SAR Corporate Center, T.P.Scheme no. 03, Katargam, Surat, Gujarat – 395008– Reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... N LOCODE INHIR6. Vide Notification No. 107/2012-Customs (N.T.) dated 04.12.2012 issued by CBEC, Ministry of Finance, Department of Revenue, the Central Government declared Katargam, Chauryasi (Surat) as a place for unloading of imported goods and the loading of export goods. Subsequently, vide Notification No. 20/2012-Customs(N.T.) dated 07.12.2012 issued under Section 8 of the Customs Act, 1962, the Commissioner of Customs, Ahmedabad approved and specified the premises of ICD Surat Hira Bourse as the area for the Customs and the Custodian situated on the 3rd floor of SAR Corporate Centre situated on the T.P. scheme No. 03, F.P. No. 108, Sub-DistrictChauryasi, Katargam, Dist Surat, Gujarat 395008 as the area for the purpose of storage and clearance of import and export cargo. Further, in terms of Notification No. 2/95(CCP) dated 20.10.95 issued by the Commissioner of Customs (Prev.), Ahmedabad appointing the DGDC Ltd. (DGDCL) as Custodian for Surat Hira Bourse in place of the earlier custodian MMTC Ltd., 15 posts have been sanctioned by the Director General (HRD), New Delhi on cost recovery basis. All other required formalities including preproduction testing have been completed su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egister their details in ICES at the respective Custom Houses from where they have been licensed. If they intend to operate at other stations, the intimation of the same should be registered in ICES at the respective stations. In case the Custom House from where the Customs broker has been licensed is not yet brought under ICES, such Customs brokers should approach the Customs authorities indicated in the enclosed chart against respective Custom Houses. No reregistration is required in case the agency is already registered at any existing Customs location where ICES1.5 is operational. (List of Custom Houses for Customs broker registration attached as Appendix 1 and format for registration attached as Appendix 2) 1.3 Registration of Airlines/Agents, Consol Agents IGM/Consol Manifest shall be filed electronically by the AirLines/Agents and Consol Agents at the Ports of entry. The AirLines/Agents and Consol Agents, before filing IGM, should register themselves in the ICES at any of the ICES enabled Custom Stations. (Format of registration attached as Appendix 3) 1.4 Registration at ICEGATE for Remote filing of Bill of Entry or Manifest Those who intend to file Bill of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttached as Appendix 5. 1.8 Country Codes: Wherever in the Bill of Entry or IGM etc. reference to country name is required to be made appropriate Code of the country as indicated in the list of country codes appended to this Public Notice should only be used. List of Country Codes attached as Appendix 6. 1.9 Port Codes: All the ports of the world have been codified by United Nation and allotted UN LOCODEs. Appropriate port code should only be indicated wherever reference to port name is required to be made in a Bill of Entry and IGM or any other document. It is not possible to attach list of all port codes being too large. Correct code may be obtained from the respective Carriers or checked from UN website. (http://www.unece.org/cefact/locode/) 1.10. Registration of DGFT Licences If the imports are against any of the DGFT Exim Licenses, such licence should be first registered in the ICES and the Registration No. should be indicated against each item of goods in the Bill of Entry. No separate registration shall be required for those licences which are received by Customs from DGFT online. (such licenses shall automatically be registered in ICES and can be util ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stodian. This facility will be made available at the Destination ICD. This process will be applicable for both Air and Road Transshipment. Bill of Entry submissions / Regularization at the destination site and bond re-credit at the Gateway Air Site are dependent on this process. The following are pre-requisite for Gate-In process at Destination Air /ICD Site. 1. Transshipment Permit has already been (TP) granted by ACT/DCT at the Gateway Air Site; 2. Cargo loading report, (Updated Truck and Seal No. details) has been fed into the system by the Preventive Officer (PO) at the Gateway Air Port; 3. Cargo has been physically transported to the destination site and received by the custodian at the destination site; 4. Custodian has presented a signed copy of the list of packages / packets received line-wise. It is assumed that the custodian will furnish the arrival list of cargo after necessary segregation of cargo. For Gate-In process at the Destination Air/ICD Site, the following processing steps have to be followed. 1. The local Custodian will approach the Proper Officer assigned for Gate-in entry with a signed Cargo Arrival Report (which may contain cargo for one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansshipped The system will accept only one declaration against a line number. If the declaration is not accepted, the Customs broker/ importer should verify the particulars. (ii) Once the TP is 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 No., Airway Bill etc. and the Bill of Entry would be accepted only if the relevant particulars match with those in the TP. If any Bill of Entry is not accepted by the system, the importers/Customs brokers should verify whether the IGM Nos. or the Airway Bill Nos. have been correctly furnished in the Annexure C submitted by them. (iii) The claim for assessment shall be made against each item of the invoice. If there is more than one invoice, information shall be furnished for each item invoice-wise i.e. complete information of items in one invoice must precede information of items in the second invoice. (iv) If the particulars of classification are same for the next item, the word do will be accepted by the system. (v) ITC (HS) Nos., CTH and CETH shall be indicated in eight (8) digits without any decimal in between (e.g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... try No. and return the check list to the Operator. The Bill of Entry Numeric No. shall be prefixed with the Port Code at which the goods are landed. Thus Port Code combined with Numeric Number shall be a Bill of Entry Number. (x) The Operator shall retain the original Annexure C declarations with copies of invoice and packing list and shall hand over all the check lists to the Customs Authorities periodically. Remote filing through ICEGATE The Customs brokers/Importers having internet facility in their offices can file electronic Bill of Entry from their premises. They have also been facilitated by providing submission of customs documents under digital signature. For this purpose they should one time register their details with ICEGATE. Detailed procedure for registration can be seen in New Registration Module from the website www.icegate.gov,in. To operationalize the facility to use Digital Signature Certificate for filing the aforementioned Customs process documents, the following process be followed: (i) A web-based Common Signer utility is provided free of cost through the ICEGATE website (https://www.icegate.gov.in) for digitally signing the said Customs p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment (i) Once the Bill of Entry is submitted in the system the ICES validates the details from various directories maintained in the system and calculates the value from the foreign currency to Indian Rupees applying the exchange rates as applicable on the date of submission of Bill of Entry in the system and determines the assessable value for levy of duty. Directories of the rates of duty as applicable on the goods on the relevant dates are also maintained in the system. ICES calculates the amount of duty leviable on the goods on the basis of rates of duty specified in the Customs Tariff, Central Excise Tariff, Cess Schedules, various notifications imposing rates of duty on imported goods and exemption notification as claimed by the importers in the Bill of Entry. Processing of the Bill of Entry takes place in an automated environment and workflow according to the jurisdiction of Customs Officers as provided under the law. (ii) In general at major Custom Houses, the Appraising work is divided in to Appraising Groups and sub groups, based on the Chapter/Tariff Headings of Customs Tariff Schedule. The roles of the officers for Appraising Groups are allotted by the Systems Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d out as per prescribed norms. The system appraisal Scheme is a Notification based Scheme and not description based. If the Appraising Officer finds that the Bill of Entry is not fit to be cleared under RMS he may forward the Bill of Entry back for regular assessment. (RMS Circular of 2006) 4.2 Second Check Appraisement The electronic B/E will be assessed on the basis of the claims made in Annexure C . In case the Assessing officer does not agree with the claim regarding tariff classification, notifications, declared value etc., he shall raise a query in the system. On approval by the AC/DC (Group), the query will be printed in the Service Centre for being passed on to the Customs broker/Importer. Replies to the queries will be submitted in the Service Centre which will be fed in the system. In case the importer agrees with the classification/valuation proposed by the assessing officer, the B/E would be assessed accordingly. The Assessing Officer can change Tariff classification, deny exemption incorrectly claimed, change unit price of goods in the system. In case Assessing officer and AC/DC, as the case may be, agrees, ab-initio or on receipt of the reply, with the claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment done by the Appraiser/ Superintendent. If the Audit Officer is in agreement with the assessment, the audit is completed and the B/E shall automatically move to the AC/DC screen. If the Audit Officer is not in agreement with the assessment then he shall indicate his objection online and forward the document back electronically in the system to Assessing Officer for consideration of the audit objection. The Audit Officer has the facility to view all the details in the B/E but has no authority to make any change in the data declared by the importer on the Bill of Entry. After the dispute is settled the Auditor shall clear the Bill of Entry in Audit. This concurrent audit will be in place till the RMS is rolled out for the location. 4.5 Printing of Assessed copy of Bill of Entry: After completion of assessment, print out of one assessed copy of Bill of Entry and 3 copies of TR-6 Challan shall be generated by the system. The print of the same can be obtained from service centre or at the premises of the Customs broker/Importer from where the Bill of Entry has been submitted to Customs system. 5 Payment of Duty and Electronic transmission of Delivery Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal vii Certificate of origin in original viii Exemption Certificate in original, if the notification so requires. ix Copy of the Bond or undertaking executed, if any. x GATT declaration duly signed by the importer. xi Technical literature, xii Licence in original and a photocopy of licence. xiii Any other document/ certificate necessary for clearance of goods. As a measure of simplification the CBEC vide its Circular No. 01/2015 dated 12/01/2015 provided the importers/exporters with an option to merge their Commercial invoice and packing list if it contains the following data fields/information in addition to the details in a commercial invoice: a. Description of Goods; b. Marks and Numbers; c. Quantity; d. Gross Weight; e. Net Weight; f. Number of Packages; g. Types of Packages (such as pallet, box, crates, drums etc.). (ii) The Inspector/Examiner will complete the goods registration. and examine the goods, wherever prescribed. After the examination report is submitted in the system, as well as on the hard copy of the assessed Bill of Entry (Customs Copy), the Bill of Entry shall move to Appraiser/Supdt. screen for out of charge. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f packages etc. At this stage, one copy of the order of clearance shall be returned to the importer/Customs broker after enclosing the Gate Pass No. and date on the same. The Importer/Customs broker will present the Importer s copy of the order of clearance to the Customs officer at the Gate along with importer s copy of the Bill of Entry and the Custodian s Gate Pass. After inspecting the packages, the order of clearance copy will be retained by the Gate officer after endorsing number of packages cleared against the order and the copies of the Bills of Entry and Gate Pass shall be returned to the importers. 6.7 The Customs copies of the Bills of entry shall be arranged in the order of Serial Number of the order of clearance and shall be preserved in the Import Shed for 7 days to take care of part deliveries. After seven days, the Bill of Entry will be kept at the designated place for CRA Audit and record purposes. 7. Section 48 Cases Where the Bill of Entry has not been filed within 30 days from the date of arrival of goods at the port, on completion of data entry and submission, the Job No and details of the Job shall automatically move to the screen of the concerned g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30 days in the arrival of the vessel, a fresh B/E would have to be filed and the B/E already filed will automatically get cancelled by the system. 11. The Procedure for Clearance under Export Promotions Schemes Requiring DGFT Licence / Bond Etc. 11.1 Imports under DEPB Scheme DEPB Licenses shall be electronically transmitted by DGFT to Customs system after the Shipping Bills get transmitted online to DGFT from the Custom.. Such DEPB licenses shall automatically be registered in ICES and can be utilized for debit against a Bill of Entry after approval by proper officer in the system. If the DEPB license has already been partially utilized, the same shall be registered in the system only for the balance Credit and FOB of exports available for further utilization 11.2 Verification of the DEPB The DEPB shall be verified by the Export Section of the Customs station from where the exports have taken place. Procedure for verification of DEPB has been notified from time to time by the Board/ this office through circulars/ instructions. Such procedure shall be strictly followed. For this purpose, original DEPB issued by DGFT shall be produced to the officer designated b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed DEPBs. The DEPBs which have already been partly utilized prior to the introduction of on-line processing will be registered for the balance duty credit and FOB of exports in the manner as stated above. In case any change in the data of DEPB is required to be made after completion of registration, the same shall be made by the Assistant / Deputy Commissioner. 11.4 Transfer Release Advices (i) DEPB Licences registered in locations running on ICES 1.5 shall be available for automatic online debits against Bill of Entry filed at any of the ports which are operational under ICES 1.5. A common Ledger of licences shall be centrally maintained in the system for debits in respect of Bills of Entry filed at all the ICES location operating under ICES 1.5. Therefore, no TRA shall be required. However, TRA shall be issued for NON EDI Locations which are still operating manually. For this the TRA shall be generated in the system and a hard copy of TRA shall be issued. (ii) The TRAs issued by the non-EDI locations and non centralized locations will be registered in the same manner as license registration. On registration of TRA against a DEPB, the system will generate a TRA registra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 997, the entries shall be made in Annexure C under Serial No.39E. For DEPB Bs/E the scheme code is B ; therefore while claiming exemption under the DEPB, B will be entered in column 1 of Sl.No.39E. Similarly codes will be assigned to other schemes when they are brought on ICES. (ii) In case more than one DEPB is required to be debited against one item, the importer will be required to indicate the DEPB Registration No. and CIF value of the goods for each DEPB to cover the entire CIF value against that item. For each item claimed for exemption under DEPB, details referred to above will be required to be indicated. The System will determine the duty amount on the basis of CIF/Quantity of goods and shall debit the duty from the DEPB credit ledger and the CIF amount from the FOB of Exports. If sufficient balance to cover the CIF value and the Duty foregone is not available in the DEPB, the System will disallow submission of the B/E. (iii) For indicating the option of payment of Additional Duty (equal to Excise Duty) or claiming exemption there from, the option shall be exercised by indicating Y or N in column 2 of Sl.No.39E. The column number 5 (serial number of item in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /Weight for which he want DEPB/payment of duty. (ii) After assessment by Appraiser/Supdt, the B/E will move to the Auditor for concurrent audit and from auditor to A.C/D.C. After A.C/D.C confirms the assessment, assessed copy of the B/E will be printed along with TR-6 Challan(if any)and duty will be paid as usual. (iii) Where the Appraising Officer/Supdt, during the process of assessment, denies the exemption claimed under Sl.No. 39E (column 5 and / or 7) of Annexure C ; changes the tariff heading or enhances the value resulting in increase in the duty amount and the value; the Appraising Officer will have the option to enter the new DEPB for CIF value corresponding to the enhanced duty / CIF against that item. 11.10 DEPB Debit Ledger On registration of DEPB or TRA in the System, the System will maintain the ledger for duty credit amount and export FOB. Where the exemption from both the basic Customs duty as specified in the First Schedule to Customs Tariff Act, 1975 and additional duty leviable under Section 3 of Customs Tariff Act, 1975 are claimed, the sum of basic duty and additional duty amount will be debited to the duty credit in DEPB. The CIF of the related i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce will be required to be registered in the system. Data entry of the licence details will be made by registration clerk. Details of the licence will be furnished by the licence holder in the form as per Annexure- A. The form is common for all types of licences, some of the fields may not be applicable to a category of licence, and therefore, only relevant details should be filled. It will be a pre-condition of registration of licence that the IE-Code of the licence holder is received by the Customs system from DGFT system. If any information which is necessary for a particular type of licence is not furnished, system will not accept such incomplete information for registration of licence. The system will maintain ledger in respect of total face value, item wise quantity and value and credit for the same will automatically be created on registration of licence and debits will be made by system when electronic B/E is processed, RA is issued, manual B/E is debited or reduction is made by amendments. To avoid any inconsistency and invalidity, the system will sum the value of all items and compare with the face value of the licence. If the sum is greater than face value of licence, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nces against that licence and at the time of filing B/E electronically the Bond will automatically be debited by system for the amount of duty foregone. Bond types for export promotion schemes are as under: Scheme Bond type EPCG EC DEEC DE DFRC DE REPL DE 12.3 Registration of incoming Transfer Release Advice (TRA) (i) If both sender and receiving Customs location are operating on centralized ICES Version 1.5, no TRA need to be issued. A common centralized licence ledger shall be maintained by the system for utilization of licence for value and quantity. (ii) TRAs received from non-ICES location shall be registered like a licence for the portion of value and quantity covered in a TRA. Only fresh TRAs will be registered in the EDI System. Partially utilized TRAs will continue to be handled manually. (iii) After successful entry of details a checklist will be printed by the service center operator and given to the RA holder for confirming correctness of the data entered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of electronic Bill of Entry the system shall make debits automatically on the basis of value and quantity of item in the Bill of Entry. For debiting against manual B/E the figures of value and quantity will be entered by the Appraiser in the system through a Menu for this purpose. Entries of debits on the hard copy of the licence will be made by the importers and certified by the Appraiser as usual. 12.7 Exemption for Spare Parts under EPCG Scheme (i) The system will create a ledger of face value and item wise value quantity item S. No. 0 has been created for spare parts against EPCG licence. 20% of the CIF of the goods debited to a licence will be credited by the system as value permissible for import of spares under exemption notification against EPCG licence. This value of spares will be within the total face value of the licence i.e. the sum of value of all items including value of spares imported against EPCG licence will not exceed the total face value of licence. (ii) No credit of value will be given for spares in case of imports against TRA. It may be noted that TRA is required to be obtained for spare parts also. In case of first import, no TRA will be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls are also correct. The operator will exercise option of submission of B/E in the system. After submission of the B/E in the system a check list of submitted B/E should be obtained by the Customs broker / importer from the service center operator. This check list will incorporate B/E number and item/licence wise details of debit of qty., value and duty forgone for debit in the Bond etc. 12.10 Assessment of B/E (i) For ease of distribution of various category of documents among the officers the provision has been made in the system to create any one or more of sub-groups in respect of the following Exim Scheme Codes (APPENDIX 7):. Group Name Exim Scheme Codes Schemes 7A 13,14,20 7B DEPB 7D DEEC Advance authorisation 7G EPCG 7H 22 to 28 (Except 26) 7I DFIA(26) 7N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d RA of their application showing their own duty calculation. (ii) During pendency of the said calculation AH can deposit the self calculated duty alongwith interest in cash by challan (showing relevant particulars) in the bank at the port where the authorization is registered. One copy of the paid challan shall be submitted to the Customs Authority at the said port which shall update its records; and/or (iii) They can produce valid duty credit scrip before the Customs Authority at the said port for debit of the own/self-calculated duty amount. Such scrip should be the one issued under Chapter 3 (excluding SHIS, SFIS and AIIS scrips) in terms of FTP (200914) or chapter 3 of FTP (2015-20) or be a Post-export EPCG duty remission scheme scrip. The debit shall only be in respect of goods that are permitted to be imported under the relevant scrip. The Customs Authority shall reflect the debit in Customs records and also suitably endorse it on the scrip. However, the AH shall pay the interest in cash in the designated bank at the port where the authorization is registered. One copy of the paid challan shall be submitted to the Customs Authority at the said port which shall update i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) For a Bill of Entry for imports by 100% EOU indicate: - Y for Bond No . if Bond is already executed with Customs at the point of import; `C Cex. Certificate No DT where the Bond is executed with Central Excise authorities; and a procurement certificate has been issued by them and N where neither Bond is executed nor Central Excise Certificate is obtained before presenting the Bill of Entry. Where the option given is N the system shall require the Bond to be executed after assessment but before registration of B/E for examination out of charge. Procedure for registration of Bond/B.G. has been separately indicated in para 21.2 of this Public Notice. The importer should indicate in the format the type of Bond as EO for 100% EOUs and indicate details of the Bond No. or the Central Excise certificate as the case may be. If Bond or Central Excise Certificate are not indicated it would be N i.e. NONE. The data entry operator shall enter the related option Y or C and enter the details of the Bond or the certificate as the case may be in the respective field in the system. (iii) In the field of claim of assessment normal details shall be indicated. However, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appraiser has the option of removing EOU notification where the importer is not found to be eligible for the exemption. (iii) Where the importer has not furnished Bond or central excise certificate, the system will require the assessing officer to specify the Bond amount / BG amount. The Appraiser shall specify the Bond Bank Guarantee amount in system. After processing by the Appraiser the B/E will be audited by the Auditor and thereafter processed by the AC/DC. After the assessment print of the Bill of Entry can be obtained. The details of the Bond / BG shall be printed on the Bill of Entry where neither Bond is debited nor is a central excise certificate indicated, the system will print the Bond / BG requirements as specified by the Appraiser. (iv) In case the importer has executed the Bond with the central excise authorities, he shall produce the procurement certificate issued by the central excise officer to assessing officer along with the un-assessed copy of the Bill of Entry. Assessment of Bill of Entry would be done after due verification of all the concerned documents. System would enable monitoring of the movement of the goods by monitoring the debits against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bills of Entry in respect of which the related warehousing Bill of Entry (Into Bond Bill of Entry) has been processed under ICES (Import) at the same Customs station. In the Format of Declaration at Service Center for data entry, the following details will undergo a change. Type of Bill of Entry (H) For Home Consumption (W) For Warehousing (X) For Ex-Bond: Warehouse B/E No ----,DT--- and Warehouse Code (i) Warehouse Code consists of 4-digit location code; 1-digit warehouse type; and 3digit serial number of warehouse, e.g. WFD61001. If no code is assigned other to be used as code WFD6O001). INVOICE PARTICULARS For Ex-Bond B/E No---------Invoice S. No.----------- in Warehouse B/E item of Import intended to be Ex-Bonded Item Quantity of item intended for exBond S. No. in invoice (ii) On out of charge of a Warehouse B/E the system will create a ledger of quantity in respect of all the items included in Warehousing B/E. For the purpose of filing ExBond B/E in the system details of Customs broker the Importer will be entered as usual. In the field ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and completing any other requirement of debiting of Bond, license etc. the assessed Ex-Bond B/E along with all other documents should be presented to the Superintendent authorized to give Out of Charge of the Ex-Bond B/E. The Superintendent shall verify that:- a) The particulars in the Ex-Bond B/E correspond to the Bond register maintained in the Bond Section; b) The goods are being cleared within the validity period of Bond, interest (amount of interest will not be calculated by the system, therefore should be calculated manually) if any on the Warehoused goods as chargeable under Section 61of the Custom Act 1962 as per the rates specified under Section 47(2) of the Act ibid and/or any charges including fine/penalty payable as provided under Chapter IX of the Customs Act, 1962 have been paid; c) The rate of duty has not undergone any change after assessment and the out of charge. In case any change has taken place after assessment in the tariff or exemption structure having bearing on assessment the B/E will be referred to the concerned Appraiser/Superintendent for re-confirming correctness of assessment. The Appraiser/Superintendent will re-assess the B/E, if so requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... number has not been entered at the time of data entry of B/E. Therefore, all the importers who are claiming benefits of such exemption notifications should get respective Bond accepted and registered in the system as continuity Bond of that category in respect of each notification separately. The Bond registered for one notification cannot be utilized for another notification. Bond Codes for the types Bond are as under Bond type Bond code End use Bond EU Undertaking UT Re-export Bond RE 17. Certificate from Central Excise Authorities (i) Where the exemption notification provides for production of a certificate from the jurisdictional Central Excise authorities in terms of Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996, the same should also be registered in the system. For this purpose, the certificate obtained from the central excise office shall be produced to the Appraising Officer, before filing the B/E. The Appraiser/Superintendent shall regis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ond No., the system will display all the Bs/E and related Item S. Nos. in respect of which the Bond has been debited. If the conditions of the Bond have been satisfied, the option to close the Bond may be exercised item by item. When all the items against which respective Bond has been debited are closed, the Bond can be cancelled. However, if the Sr No. of items are closed and the Bond is not cancelled the same will continue to be used if there is a balance in Bond amount and validity period has not expired. All the documents on the basis of which the items are closed and the Bond is cancelled will be kept in the related Bond file for the purposes of record. 20 Assessment of Goods under Chapter 55 of Customs Tariff (i) In case of goods of a/foresaid Chapter, under certain sub-headings where the duty of Customs under the First Schedule to Customs Tariff Act, 1975 is chargeable on the basis of value or weight in Kgs. or area in SQM of the textile fabrics covered under the said sub-headings and the duty chargeable will be the highest among the duties so determined on the basis of above mentioned three parameters. It is therefore, necessary to capture qty. in Kgs. and also the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Type 3. Bond Amount * 4. Revolving / Specific 5. Date of Bond 6. Date of Expiry 7. Date of enforcement 8. Whether BG Y/N 9. Surety Y/N 10. Cash Deposit Y/N 11. Remarks * for Bonds already executed, the existing balance to be captured as opening balance in the Ledger BG Details 1. Serial No. (as given by the Bank) 2. Bank branch code 3. Bank name 4. BG amount 5. BG date 6. Expiry date of BG 7. Date of enforcement 8. Remarks Surety Details 1. Serial No. (as given by the party ) 2. Surety Name 3. Address 4. Identification particulars of surety (Customs broker code, Chartered Accountant Registration No. etc.) 5. Remarks Cash Deposit 1. Challan No. 2. Date 3. Amount 4. Date of Deposit (ii) The Bond detail shall be entered in the Bond Section. On entry system will assign a job no. and check list is generated. The importers / Customs broker shall satisfy himself with the correctness of details. The corrections if any shall be made and job shall be submitted. After submission the job shall be forwarded to designated AC /DC to accept the Bond. The importer shall present the original Bond docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bond: In case of items, where EOU Notification is claimed, EOU Bond or a procurement Certificate from Central Excise authorities is mandatory. (iii) Provisional Assessment: If any of the item is assessed provisionally, the Bond (Provisional or Test) is mandatory. The Appraising Officer has to specify Type of Bond, Bond Amount, BG %, BG amount, basis for Bond amount at the BE level. AC/DC has to confirm the action of Appraising Officer. Auditor has no option w.r.t. Bonds. However, he can view the Bonds requirements. (iv) Bond Requirement Details On completion of assessment, the Bond requirement details will be printed on the Assessed Copy of the BE. Where the Bond has not been executed before assessment, on completion of assessment and payment of duty (wherever required) the importer is required to execute the Bond in respect of the Bill of Entry in question before goods registration in the Shed. If the Bond has not been executed against the Bill of Entry the goods registration cannot be done. The Importer has to give a written request to AC/DC for debiting the Bond against a B/E. The importer shall specify the Bond Registration No. B/E No. and Date. The AC (Bond) ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essing has not yet been automated, it would still be possible under the aforesaid Bond Management System to register the Bond in the system and utilize it against a manually processed Bill of entry as per procedure indicated above in respect of a continuity / revolving Bond. (b) Consequent upon the introduction of the Bond Management System, changes are being proposed in the processing of Bills of Entry for Warehousing of Imported goods and goods assessed to duty provisionally. The Bills of Entry would be linked to the respective Bonds and the system will maintain an account in this behalf. The procedure for processing of such Bills of Entry is briefly indicated below:- (vi) Warehousing Bill of Entry (a) For Warehousing Bill of Entry, the type of Bill of Entry should be indicated as W . The importer may indicate the Bond details if a continuity Bond has already been executed in the same manner as has been explained in respect of 100% EOU. The processing of warehousing Bill of Entry shall continue to be as at present in the respective groups on first come first serve basis. (b) The system at the time of assessment of a Warehousing B/E shall display before the Appra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) This category would cover all imports where the goods have been transferred by the original importer by sale or otherwise before their clearance from Customs. The EDI system has been designed to provide for both the options namely, the ultimate buyer paying a percentage loading over the invoice price or a fixed sum in addition to the invoice price based on the high sea sale agreement and the local invoice to arrive at the final assessable value. (ii) If the goods have been purchased on High Seas Sales basis, option `Y should be indicated at S.No 5C in the format. The IEC Branch code of the original importers i.e. Seller of goods on high seas, should be indicated. In the field of invoice details after the field of currency, new fields for indicating the costs incurred over and above the invoice value for purchasing goods on high sea sale have been added. Where such expenses are incurred, (whether actually paid or payable) as a percentage of invoice value, the percentage rate should be indicated in the field Rate . Where a fixed amount is paid or payable over the invoice value such amount should be indicated against the field amount and shall be in Indian Rupees. The addi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visions of the Standards of Weights and Measures Act. 1976 or any other law in this behalf applies and which are notified under a notification issued under Section 4A of the Central Excise Act. 1944. It would be advisable to specify these details at Serial No. .. (Claim of assessment)for each pack size of the imported item. For example if tooth paste is imported in sizes of 50 gms., 100 gms. And 150 gms. it is suggested that these be noted as three separate entries in the aforesaid Serial No. .. (Claim to assessment) since they would be having three separate retail prices. Each article, which has different characters, specification including the difference in size of packing should be declared separate items in the Bill of Entry with a separate unit retail sale price. (iv) The retail sale price would have to be indicated in Rupees and not in any foreign currency and should conform to the provisions of the Standards of Weights and Measures Act, 1976, the rules made there under or any other law in this behalf. Quantum of abatement need not be declared since the system would apply the said reduction with reference to the Central Excise Tariff Heading. Details of such items for wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall submit a declaration in the prescribed formats (ANNEXURES- 1 2 attached to the CBEC Circular 04/2016) by 31/05/2016 to the jurisdictional SVB. The SVB shall dispense with the process of renewal if the importers file the declaration in Annexure 1 and ensure that the concerned customs station is informed immediately regarding the same so that Provisional Bills of entry pending there for finalization can be finalized at the earliest. In case importers declare in Annexure 2 SVB inquiries shall be initiated in pursuance of Circular No. 5/2016 dated 09/02/2016 by serving upon the importers questionnaire at Annexure A and B attached to the said Circular no. 05/2016. If Extra Duty Deposit (EDD) is being obtained in such cases the same shall be reviewed and the sequence provided in para 3.2 of the said Circular No. 05/2016. All SVB investigations (other than renewal) where EDD is being obtained are required to be reviewed in terms of the said para 3.2 of Circular no. 5/2016. In cases where the importers have provided all the requisite documents, EDD should be dispensed forthwith. In cases where EDD is enhanced to 5%, due to non-submission of the documents/information by the impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e units of measurement on which anti-dumping rate has been fixed, if different from quantity declared in the invoice details. (iii) After entry of CTH, the data entry operator shall enter the details of Antidumping notification as indicated above. The rate of anti-dumping duty would be taken by the system from the directory. If the unit of measurement of quantity of goods declared in the invoice details is different than the unit of measurement on which antidumping duty is applicable, the quantity in such unit of measurement on the basis of which anti-dumping duty is leviable has also to be declared for computation of duty amount. The rate and amount of anti-dumping duty will be printed on the check list and copies of bills of entry. 26. Tariff Value (i) Notification Directory Directory for Tariff Values has been created in the system as per notification number 036/2001-Customs (NT) dated 3.8.2001 as amended. Contents of the directory are similar to anti-dumping duty directory. The amount indicated in the same column will be rate of Tariff Value per unit of measurement of quantity whereas in the case of anti-dumping duty it will be rate of duty. The rates of value a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .No. of the Tariff value if incorrectly declared by the importers. The rate of Tariff value will be printed on the check list as well as on copies of Bill of Entry. 28. Levy of Addl. Duty For Non-Excisable Goods In respect of goods not leviable to Central Excise Duty under the Central Excise Tariff Act, 1985 but liable to Excise Duties under other Central Acts (such as Medicinal and Toilet Preparation Act, 1955) or liable to Additional Duty under Section 3(1) of the Customs Tariff Act, 1975, codes have been given to enable the documents for such goods to be processed on the System. A list of such codes is given in Annexure E for filing Column 39(B) (5) CETH CODE. 29. General Information With a view to minimizing the number of queries at the time of assessment and to improve the quality of assessment, it has been decided to capture the following information about goods imported, in the ICES system at the time of filing of declaration Annexure C . a. Brand b. Model c. Grade d. Specifications e. Any other information relevant for assessment. For example-specific order for imported goods passed by CESTAT, past precedent regarding classification valua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... advised to check from DGFT as to whether their IE Code has already been transmitted to ICES. If their IE Code has not been transmitted to ICES by DGFT, they should first get the same transmitted from DGFT, failing which the exporter shall not be able to file shipping bills for export. (DGFT s website may be accessed at http://www.dgft.delhi.nic.in) 3.2 Registration of Custom House Agents (Customs broker) in ICES: Every Customs broker is required to register his details in ICES for enabling him to submit documents in the system. . In case the Custom House from where the Customs broker has been licensed was not an existing EDI location in ICES 1.0, such CHAs should immediately get themselves registered at any of the Customs locations as per list enclosed at Appendix 1. The format for registration is at Appendix 2. 3.3 Registration of Airlines/Agents, Consol Agents: EGM/Consol Manifest shall be filed electronically by the AirLines/Agents at the Gateway Ports. Before filing EGM the AirLines/Agents should register themselves in the ICES at any of the Custom Stations where ICES 1.0 is operational. They would be required to furnish information as per Appendix 3. No re-registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... each item in the shipping bill. For example, if exports are under claim of Drawback Code 19 should be used. Appendix 3 3.8 Units of Measurement Codes: Against any quantity of goods, the appropriate Code indicated against the respective measurement in the list appended with this Public Notice must be used in the shipping bill / EGM as the case may be. Reference is also invited to CBEC Circular no. 26/2013 Customs, dated 19/07/2013, where adherence to Standard Unit Quantity Codes as prescribed in the Customs Tariff Act has been prescribed. Appendix 4 3.9 Currency Codes: For indicating value of goods, freight, insurance, commission etc. only the relevant codes for the respective currencies in the list of currency codes appended with this Public Notice have to be used. Use of any incorrect code will result in incorrect conversion of the currency into Indian Rupees. Appendix 5 3.10 Country Codes: Wherever in the shipping bill / EGM reference is required to be made to the name of the country, the appropriate Code of the country as indicated in the list of country codes appended to this Public Notice have to be used. Appendix 6 3.11 Port Codes: Anappropriate port code must b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... correct in all respect so that process of clearance of export is smooth. 4.3 Data entry of Shipping Bills would be done at the Service Centres on payment of charges. Various charges for printing and data entry excluding Service Tax are as under Data Entry Charges for Shipping Bills having up to five items ₹ 60/- Data Entry Charges for additional block of five items ₹ 10/- Amendment fees (for a block of five items) ₹ 10/- Data entry for EGM ₹ 60/- Query Printing after three queries ₹ 05/- Entry of License ₹ 60/- S/B Final Print (For RES Users only) ₹ 20/- Query Printing (For RES Users only) ₹ 5/- The above charges include data entry of the documents, check list printing, three free queries and print out of the assessed document. Additional queries shall be charged at ₹ 5 per query. Check list will be provided free ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailed procedure for registration can be seen in New Registration Module from the website www.icegate.gov,in. To operationalize the facility to use Digital Signature Certificate for filing the aforementioned Customs process documents, the following process would be followed: (i) A web-based Common Signer utility is provided free of cost through the ICEGATE website (https://www.icegate.gov.in) for digitally signing the said Customs process documents. (ii) Exporters, customs brokers, airlines, and their agents are expected to use a Class III Digital Signature Certificate obtained from any of the Certifying Authorities, as notified by Controller of Certifying Authorities (http://www.cca.gov.in), following the due process. (iii) Exporters, customs brokers, air lines and their agents shall use the Digital Signature Certificate and the web based Common Signer utility to digitally sign the electronic documents generated by remote EDI package and then subsequently send the digitally signed documents for processing via email/web upload, as is being done currently. (iv) On receiving the digitally signed documents the ICEGATE server side verifier shall verify the user's credent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the banks. The certificate(s) would be submitted to Customs and registered in the system as mentioned above. These would have to be submitted once a year for confirmation or whenever there is change of bank. 5.3 In the declaration form (Annexure A-Export) to be filed by the exporters for the electronic processing of export documents, the exporters would need to mention the name of the bank and the branch code as mentioned in the certificate from the bank. The Customs will verify the details in the declaration with the information captured in the system through the certificates registered earlier. 6 ARRIVAL OF GOODS AT EXPORT EXAMINATION SHEDS IN ICD. 6.1 In respect of goods intended to be exported against an electronic shipping bill, the Custodian of ICD will permit entry of the goods on the strength of the checklist. 6.2 If at any stage subsequent to the entry of goods in ICD, it is noticed that the declaration has not been registered in the system, the exporters and CHAs will be responsible for the delay in shipment of goods and any damage, deterioration or pilferage, without prejudice to any other action that may be taken. 7 PROCESSING OF SHIPPING BILLS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in such a manner that, owing to some technical reasons if the RMS (Export) fails to provide output to ICES (Export) or RMS output is not received at ICES (Export) end in time, the existing norms of assessment and examination prescribed in the Board s Circular Nos. 06/2002 Customs dated 23.01.2002, 01/2009-Cus dated 13.01.2009, and 28/2012 Customs dated 16.11.2012 would be applicable. (ii) Assessment of RMS interdicted Shipping Bills in ICES: The RMS will not alter the existing process and movement of Shipping Bills on the ICES. When RMS interdicted bills are directed for assessment by the system, officers concerned are required to perform appraising/ verification of self-assessment in ICES as per the RMS instructions. The RMS instructions will be displayed in ICES screen of the officer as Appraising Instructions. The RMS instructions can also be accessed by using View option in the SB header. Instructions will be given in the RMS tools interdicting the bill as per the perceived risk in each Shipping bill based on the declarations made in the bill. Officers assessing the SB shall carefully read each instruction and arrive at a decision to tackle the risk. These RMS instr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovide its output to ICES. However, the treatment of risk after the amendment(s) will be communicated in ICES only after goods registration. There may be some cases wherein the on submission treatment of risk is to send the SB for examination only and after amendment(s) the risk treatment would get modified to send the SB for Assessment or Assessment Examination . In such cases RMS instructions to Send the SB back to AC for assessment will be displayed in the Inspector s screen in ICES after goods registration. Such SBs should be sent back to AC for assessment by the examining staff. Officers should scrupulously follow the RMS instructions. (iv) Goods Registration: The goods registration is mandatory for all the SBs. There is no change in the goods registration procedure. The system will display the Single-Sign-On Id (SSO Id) of the officer for inspection/examination. If the SB is interdicted for examination, the package numbers to be examined will also be displayed. (v) Examination: The examination of all RMS interdicted bills shall be carried out as per the instructions communicated by the RMS and the assessing officer s examination instructions. Certain SBs may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld send the SB back to the appraising group (if required), for assessment but only after prior approval of the Commissioner or an officer authorised by him for this purpose, who shall not be below the rank of Additional/Joint Commissioner of Customs and after recording the reasons for the same. A brief remark on the reasons and particulars of Commissioner s authorization shall be made by the officer examining the goods in the departmental comments in the EDI system. The Officer giving the LEO shall ensure that the consignment complies with CCRs appearing in the RMS instructions. Before giving LEO the officer shall also ensure that the dockets containing all the relevant documents are collected and retained in the office. Whenever the decision of the LEO officer is at variance with the CCRs and RMS instructions in respect of a particular SB, he/she should record the reasons for his/her view in the EDI. (v) Export General Manifest (EGM): After processing of SB at ICD,EGM would be filed at Air Site/Gateway Port. At EGM stage either train/ truck summary will be filed by custodian or TP request will be filed. In either scenario SB will be moved to next queue (i.e. DBK, HIST et ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b) AR-4/ ARE- 1 (wherever applicable). c) Invoice/packing list d) ADC clearance, wherever required. e) Other documents specified in the CCR instructions. f) SDF (Statutory Declaration Form), wherever required. g) RBI GR waiver, wherever applicable. h) CENVAT declaration, wherever required. i) Any other documents submitted by the exporter/CHA. j) Kimberley Process Certificate, In case of Export of Rough Diamonds. All these documents should be neatly kept in a docket, which will have a check list on the top, containing the documents listed supra. The Check list shall be signed by the LEO officer and the representative of the exporter/CHA. While signing the documents, the LEO officer shall put his name stamp under his signature. 8. CUSTOMS EXAMINATION OF EXPORT CARGO 8.1 On receipt of the goods in the Export Shed in the ICD/ CFS, the exporter will contact the Examining Officer/Inspector and present the checklist with the endorsement of Custodian of arrival of containers on the declaration, along with all original documents such as Invoice, Packing List, ARE-1 (AR-4) etc. He will also present additional particulars in the form at Annexure C (Export) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resent the Invoice, Annexure C and the checklist along with all the original documents such as, Packing list, ARE-1 etc., to designated Customs officer who will enter all the particulars along with the seal No. in the system and submit the S/B to the Appraiser/ Superintendent for consideration of Let Export order. 9.2 The samples drawn, if any, in the factory should be brought to the Export Shed in ICD/ CFS along with the container and handed over to designated officer, who would enter the details in the system and forward the samples to the Appraiser/Supdt. in charge for inspection or for further testing etc. 9.3 The system may require re-examination of the factory stuffed container on a random basis. If the container is selected for re-examination by the system, the same shall be examined and report entered in the system. The Shed Appraiser/ Superintendent may also decide to re-examine the container in which case he will obtain the approval of AC/DC Export, before such re-examination. The AC / DC Export shall permit such re-examination for reasons to be recorded in writing. 9.4 Once the Appraiser/ Superintendent is satisfied that the goods are permissible for export in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st memo will be prepared manually and signed by the Examining Officer, the Appraiser and the exporter. The disposal of the three copies would be as follows: - i. Original to be sent along with the sample to the testing agency. ii. Duplicate copy to be retained by Customs with the second sample. iii. Triplicate to be handed over to the exporter. 12.2 AC/ DC may, if he deems necessary, order for sample to be drawn for purposes other than testing such as visual inspection and verification of description, market value enquiry etc 12.3 Lab Module in ICES for use by CRCL, Textile Committee and other agencies: Under Lab Module the Examining Officer can generate test memos and record the details of the samples drawn online,as well as print test memos. Customs will duly dispatch the samples to the concerned laboratory/agency. Upon the receipt of the samples, the laboratory/agency can acess the test memo details online and when the test or analysis has been carried out, the results or findings shall be recorded online. Customs can access the results and take the appropriate action regarding the concerned consignment without waiting for the physical reports of the Laborato ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner would be required. Non-intimation of such changes would amount to mis-declaration and may attract penal action under the Customs Act, 1962 17. RECONSTRUCTION OF LOST DOCUMENTS 17.1 Duplicate print out of EDI S/B cannot be allowed to be generated if it is lost, since extra copy of Shipping Bills are liable to be misused. However, a certificate can be issued by the Customs stating that Let Export order has been passed in the system to enable the goods to be accepted by the Air Line, for export. Drawback will be sanctioned on the basis of the Let Export order already recorded on the system. 18. RE-PRINT OF SHIPPING BILLS 18.1 Similarly, re-prints can be allowed where there is a system failure, as a result of which the print out (after the Let Export order) has not been generated or there is a misprint. Permission of AC/DC (Exports) would be necessary for the purpose. The misprint copy shall be cancelled before such permission is granted. 19. EXPORT OF GOODS UNDER CESS 19.1 For export items, which are subject to export cess, the cess shall be applied by the System on the basis of the corresponding 8 digit Heading Schedule maintained in the system ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o reply to such queries expeditiously through the service centre. The claim comes in queue of the EDI system after only after the reply to queries/deficiencies is entered in the ICES 1.5. 20.7 Shipping Bills in respect of goods under claim for drawback against brand rates would also be processed in the same manner, except that drawback would be sanctioned only after the original brand rate letter is produced before the designated customs officer in the office of Assistant/ Deputy Commissioner (Export) and is entered in the system. The exporter should specify the Sl No. of drawback as 98.01 for provisional drawback in the Annexure -A (Export) 20.8 All the claims sanctioned in a particular day will be enumerated in a scroll and transferred to the designated bank. The designated bank would credit the drawback amount in the respective account of the exporter and where the account of the exporter is in any other CBS branch of any bank, the designated bank would transfer the amount to the respective CBS branch who would credit the amount to exporter s account. The exporters may make arrangement with their banks for periodical statement of credits on account of drawback. a) An ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rought to the concerned Customs Warehouse for the purpose of clearance and subsequent Let Export . The Exporters / Customs broker shall present the goods for registration along with Examination Report in Annexure 'C1', ARE-1, Export Invoice duly signed by the Examining Officer and Supervising Officer at the factory, check list, declaration in form Annexure 'A', Annexure 'C1' and other documents such as document of transportation, ARE-1, etc. to the Examiner in the concerned shed. After registration of goods, the shipping bill will be marked to an Examiner for verification of documents and seal. If seal is found intact the Shipping Bill will be recommended for LEO, which will be given by the Shed Appraiser. However, if seal is not found intact, the goods will be marked for examination and LEO will be given if the goods are found in order. 22. EXPORT OF GOODS UNDER THE EPCG/DES SCHEME 22.1 The procedure for online transmission of Licenses/Authorizations issued under Duty Exemption Scheme (DES) (except those issued under Scheme Code 17) and Export Promotion Capital Goods Scheme (EPCG) from DGFT to Customs through an Electronic Message Exchange System i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment of Bills of Entry for imported cargo. 22.3. For monitoring of export obligation under licenses issued by DGFT under above mentioned schemes, Customs would transmit online all such Bills of Entry and Shipping Bills to DGFT wherever imports / exports have been affected under licenses received online from DGFT under DES / EPCG schemes. DGFT would transmit online an Export Obligation Discharge Certificate (EODC) in prescribed format containing details of Shipping Bills to Customs which would also be made available at this port. Based on this EODC, the designated officer at this port would release the bonds / LUTs and the BG, if any, after causing necessary verifications. 22.4. For any amendment in licenses issued under above schemes by DGFT, importer would obtain a log print of usage of license in prescribed format. DGFT would process amendment(s) of license based on log print of usage of license issued by Customs and transmit online the necessary amendment(s) of license to Customs. No imports under such license would be allowed after issuance of log print till the amendment message is received from DGFT. 22.5. The above procedure would be applicable in respect of fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o EPCG/DES operations in the form at Annex-D, the exporters/CHAs should indicate the S.No. of the goods being exported in the Column titled ITEM S.NO. IN EPCG/DES PART E of Annex. D (Export). b. If inputs mentioned in EPCG/DES only have been used in the manufacture of the goods under export, in Column titled ITEM SR.NO. in Advance Authorisation of Annex. D (Export), the exporters/CHAs are required to give S.No. of inputs in Part-C of the DES Book and Exporters need not fill up column titled DESCRIPTION OF RAW MATERIALS . c. If some inputs which are not in Part-C of the EPCG/ DES have been used in the manufacture of the goods under export and the exporter wants to declare such inputs, he shall give the description of such inputs in column titled DESCRIPTION OF RAW MATERIALS , d. In the column IND/IMP , the exporters are required to write N , if the inputs used are indigenous and M , if the inputs used are imported, e. In column titled Cess Schedule Sl. No. the relevant Serial No. of the Schedule relating to Cess should be mentioned 23. EXPORT OF GOODS UNDER DFIA SCHEME The details pertaining to export products i.e. input materials utilized as per SION s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s shall be calculated from the date of let export order (LEO) which is the date when the export goods are permitted to be exported. An endorsement on the exporter s copy of S/Bill would be made specifying the due date for realization of export proceeds. (f) The system shall indicate list of the shipping bills under drawback where the BRC/negative statement has not been furnished by the exporter within the prescribed date. The Assistant Commissioner / Deputy Commissioner (Export) may peruse such lists either for the entire Customs port or for an individual exporter by entering the IE code of the exporter and accordingly initiate action to recover drawback. (g) The BRC entry module gives three options for entering the details of foreign exchange realization. (i) If the exporter furnishes the BRCs as a proof of foreign exchange realization, the officer will choose option (1) and enter the specific Shipping Bill numbers and dates. Such Shipping Bills will be deleted by the system from the list of shipping bills pending for realization of export proceeds. (ii) If the exporter produces a negative statement for a specified six monthly period from the AD/chartered accountant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to any core banking enabled banking account of the exporter, in any branch/bank anywhere in the country (through the NEFT/RTGS). For this purpose, the exporters are required to register with Customs, the Indian Financial Service Code (IFSC) of the bank branch in which exporter wishes to receive the STR amount, the core banking enabled account number, bank name and address, using Annexure-A enclosed with Board s circular. The procedure for registration of bank account is the same as existing procedure for registration of bank account for receiving drawback amount. The Customs officer having CLK role will enter these details in ICES 1.5 and generate a checklist. Exporter/ his authorized representative will check the checklist and confirm its correctness. Once the details are found correct, the same shall be saved in system. (For this purpose additional officers may be mapped to CLK role if required.) Refer Annexure G (Export). Exporters who have their bank account numbers registered for drawback purpose need not register their bank accounts again. The existing account itself shall be used for crediting S.T Refund also. It may be added that there is no option of having separate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all be claimed by exporter by declaring Y in relevant field at the time of filling of shipping Bill and declaring STR serial no.( Heading/subheading number as per STR Schedule to be notified shortly. b. Shipping Bills with only STR amount will move directly in scroll_in queue after EGM is filed. However drawback shipping bill having STR also will continue to move to DBK- Superintendent screen and DBK-AC screen (in case DBK is more than ₹ 1lakh). c. In the final scroll, a single amount indicating DBK and STR amount shall be shown against Shipping bills. However print copy of Scroll shall contain a consolidated breakup indicating Drawback amount and ST refund amount. d. Exporters can check status of STR through ICEGATE as well as Touch screen application. e. MIS has been suitably modified to indicate drawback and STR amount separately for Reporting and accounting purpose. 28.4 Claim for Availment of Chapter 3 benefits: Exporters intending to claim chapter 3 benefits are required to declare Y in the item segment of Reward claimed (Table 28(14) without which their Shipping Bill will not be transmitted to DGFT for availing such benefits. 29. Grievance H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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