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Launch 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.

Customs - 14/2016 - Dated:- 3-8-2016 - OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS CUSTOM HOUSE, NAVRANGPURA AHMEDABAD - 380 009 F. No. VIII/48-09/Cus/Sys/2015-16 Date : 03.08.2016 PUBLIC NOTICE No: 14/2016 CUS Sub: Launch 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. It is brought to the notice of all the Importers / Exporters, Customs brokers, all th .....

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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 .....

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Director General (HRD), New Delhi on cost recovery basis. All other required formalities including preproduction testing have been completed successfully. IMPORT 1. Under the EDI-System, the Bill of Entry shall be filed electronically and shall be processed online in an automated computerized environment. Certain declarations and certificates etc. in original wherever required shall continue to be attached with the assessed copy of Bill of Entry when the same is presented in the Import Shed for .....

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onic declarations which are required to be complied with before filing the Bill of Entry. (i) 1.1 Registration of IE-Code of the Importer IE-Code is being issued to the importers by DGFT, details of which are transmitted online to the Indian Customs EDI-System (ICES) on daily basis. ICES automatically register the IE-Codes after confirming its validity to enable the importers to file the Bill of Entry electronically. Before filing the Bill of Entry the importers are advised to check from DGFT as .....

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ng a specific IE Code. Such importers should use respective codes for filing the Bill of Entry. However, if an importer do not fall in the exempted category and also do not hold specific IE Code, he should use the Code 0100000053 for personal effects and 0100000001 for all other imports. In such cases the Bill of Entry shall automatically appear on the computer screen of the concerned Assistant / Deputy Commissioner for online approval. 1.2 Registration of Customs broker in ICES Customs brokers .....

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ired 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 .....

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st) under digital signature. To know more details please visit the New Registration Advisory, FAQ for New Registration and New Registration Demo under downloads section and 'Login / Sign Up' section at ICEGATE website http//:www.icegate.gov.in . For filing of Bill of Entry from remote, NIC has provided software which is free of cost and can be downloaded from NIC web-site. (http://ices.nic.in/ices/aspx) 1.5 Exchange Rates of un-notified currencies The ICES maintains exchange rates in res .....

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of B/E data and should be presented along with assessed copy of B/E at the time of taking out of charge, to the Customs officer. 1.6 Currency Codes For indicating value of goods, freight, insurance, commission etc. codes specified against the respective currencies indicated in the list of currency codes appended with this Public Notice should only be used. Incorrect code will result in to incorrect conversion of Indian Rupees. List of Currency Codes attached as Appendix 4. 1.7 Units of Measureme .....

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in the Customs Tariff Act has been prescribed List of Measurement Codes attached 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 .....

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hould 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 utilized for debit against a Bill of Entry after approval by Proper officer in the system). (Format of Licence registration attached as Annexure A) 1.11. Service Centre charges: Facility of data entry of IGM, Bill of Entry etc. is available at service ce .....

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00 f. UAB declaration ₹ 80.00 Note: the above charges include data entry of the documents, check list printing, three free queries and print out of the assessed document and out charge. The check list will be provided free of charge till they are certified to be free of mistake by the customer. However, in cases where the customer wants to incorporate corrections in the original declarations provided by him, check list will be provided at an additional cost of ₹ 10. Any check list in .....

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eway site is attached as Annexure H The purpose of the Gate-in process at Destination ICD Site is to record the actual arrival of Transshipped Cargo at the Destination Site. This process is carried out in the ICES System by the Gate-In-Officer (GAT) based on confirmation provided by the local custodian. 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 sit .....

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tination 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 or multiple TPs). 2. The .....

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TP Number and Date, system will show the list of lines along with no. of packets and other information. The Gate-in Officer will simply accept or disallow the line-wise number of packet arrived and condition thereof. 5. When the number of packets received for a line match with the number of packets transshipped, the line is marked so that BE submission/regularization is now permissible. Otherwise the line is marked as error. 6. When the number of packets match, but condition is damaged, then BE .....

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/Goods Declaration The Importer or the Customs broker as the case may be, can file electronic Bill of Entry by data entry at the service centre operator or by transmitting details in specified file format through ICEGATE from his premises. Filing through Service Centre (i) The Customs broker /Importer should furnish information in Annexure C and present the same to the service centre operator along with copy(s) of import invoice and packing list. Details of information in Annexure C should be co .....

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P 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 .....

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11000 and not 8501.1000). Notification number shall be indicated in three (3) digits followed by a slash(/) and the issuing year (e.g. 201/81, 083/93). The notification no. indicated shall be the parent one and not the amending notification. This may be carefully noted. (vi) In respect of goods for which benefit of notification is claimed, against the entry Generic Description in Annexure C , List No. and the Serial no. of the List shall be mentioned in addition to the generic description of the .....

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On completion of entry of data the system shall assign a Job No. and generate a Check List which is draft Bill of Entry. The service centre operator shall print a copy of Check List and hand over the same to the Customs broker /Importer. The Customs broker/Importer shall check the correctness of the data entered in the system. If any error is noticed the error shall be circled in bold ink and correct detail should be written. The corrected check list duly signed by the Customs broker/Importer sh .....

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d be endorsed on the printed checklist and returned to the Customs broker/Importer. The Bill of Entry No. shall be in a running serial number of all the Custom Houses operating on consolidated ICES 1.5. The Customs broker /Importer shall note down the Bill of Entry 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 Oper .....

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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 process documents. (ii) Importers, customs brokers, Air lin .....

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gitally 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 credentials, validity of certificate, Certifying Authorities credentials, Public Key, Certificate Revocation List (CRL) status and the result of authentication and integrate the data into ICES database. The data so integrated will also have a flag to indicate that the submitted document was digitall .....

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message shall be generated and no B.E. No. shall be generated. In case of remote filing of Bill of Entry the Customs broker /Importer has to ensure correctness and validity of data entered failing which the data will either be rejected by the ICES or incorrect information shall be incorporated in the submitted Bill of Entry which shall lead to problems of amendments. Self Assessment: The bill of entry shall be deemed to have been filed and self-assessment of duty completed when, after entry of .....

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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 .....

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Systems Manager on the basis of workload of assessment. More than one role of appraising groups can be allotted to one officer (more than one group can be allotted to one officer). Based on total assessable value of the individual items in a Bill of Entry, the Bill of Entry on its submission is automatically assigned by the system to a particular Appraising Group of which the assessable value is the highest. All the Bills of Entry assigned to a particular Appraising Group are put in a queue and .....

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officer only on receipt of required documents. (iv) Movement of Bills of Entry from one officer to another takes place automatically in a pre determined workflow basis depending on roles and jurisdiction assigned to them. During processing of Bill of Entry the concerned officer may raise Query to the importer for further clarification/information. The Query on approval by the concerned AC/DC shall be transmitted to importer for online reply. Such a Bill of Entry on which query has been raised, i .....

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the Customs brokers/ Importers for payment of duty and getting the goods examined if required, and for out of charge. In so far as the NMI/DEC cases (e.g. Custom Notification Nos. 051/96 dated 23.07.96, 39/96 dated 23.07.96) are concerned, the debiting in the License etc. would be required to be done by the Appraiser/ Superintendent in the Import Shed. Examination of such goods would be carried out as per prescribed norms. The system appraisal Scheme is a Notification based Scheme and not descr .....

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p), 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 .....

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sed with the designated bank. 4.3 First Check Appraisement (i) Where the Customs broker/Importer has opted for First check assessment or the Assessing Officer feels it necessary to examine the goods prior to assessment, he shall order first check examination of goods in the system. For seeking first check examination order, the Customs broker/Importer shall exercise the relevant option at data entry stage, the appropriate column of Annexure C format should be flagged Y . The assessing officer sh .....

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rd Copy of B/E) and enter the examination report in the system. The Shed Appraiser/Superintendent shall transfer the B/E to Appraising Group. The Customs broker/Importer shall present the first check copy of the Bill of Entry on which examination report has been written along with original invoice and other import documents necessary for assessment to the concerned Group Appraiser/Superintendent. The Assessing Officer, if satisfied, shall complete the assessment of B/E in the system. After asses .....

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uperintendent. 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 da .....

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oker/Importer from where the Bill of Entry has been submitted to Customs system. 5 Payment of Duty and Electronic transmission of Delivery Order In case of other than e-payment, after the assessment is completed and the print of the assessed Customs copy of the B/E and TR-6 Challans are obtained by the Customs broker/ Importer, copies of the TR-6 challans shall be presented to the designated bank i.e. Bank of Baroda, Bhagatalav, Surat for payment of duty. The Bank shall verify the particulars in .....

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d through e-banking system except in cases where it is required to be paid through manual challan. Detailed procedure Demo for epayment can be accessed from ICEGATE website under e-payment gateway menu. Refer CBEC Circular 24/2012 Dated 5th September 2012, regarding Making Epayment of Customs duty mandatory. 5.2 Air Lines/Consol Agents in co-operation with Custodians shall provide the Delivery Order electronically in mutually agreed formats and they are not required to visit either of the office .....

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assessed is zero and after payment of duty assessed with interest(if any) in case of second check Bill of Entry, the Bill of Entry shall move to the Examination section for goods registration. (i) The Customs broker shall present documents, as per the list below (the documents should be arranged in a file cover in the following order):- i. Assessed copy of Bill of Entry ii. Duty paid challan in original iii. Copy of Delivery order iv Copy of Bill of Lading v Invoice in original vi Packing List .....

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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 .....

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the Appraiser/Supdt. directly for out of charge after payment of duty. In case of facilitated B/E where examination has been prescribed, the B/E shall moved to the Appraiser/Supdt directly for out of charge after payment of duty and registration. 6.2 Where Green Channel facility has been allowed to Importer, the Bill of Entry shall appear on the screen of AC/DC Import Shed for confirming green channel and waiving examination of goods. The Bill of Entry in such case shall move to Import Shed App .....

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ds, if the Shed Appraiser/ Superintendent. is satisfied that the requirement of Section 47 of the Custom Act, 1962 have been complied with, he shall give Out of Charge for the Bill of Entry on system. 6.6 After the out of charge order, the system will generate print of Importer s copy and Ex-change Control copy of the Bill of Entry along with 3 copies of Order of Clearance. Print of the same shall be obtained from the designated computer terminal. The print copies of the Bill of Entry shall bear .....

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orrectness of Bill of Lading and number of 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 .....

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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 group AC/DC for online approval. Concerned AC/DC shall open the Section 48 approval from the menu and after verification shall approve filing of Bill of Entry. Only on approval of AC/DC the Bill of Entry will get accepted by system and B/E No will be generated. The Bill .....

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ppraiser/Supdt and AC/DC the amendment will get incorporated in the Bill of Entry. After amendment the Bill of Entry shall be assessed as usual. If the duty was paid prior to amendment a differential duty challan will be printed along with the revised assessed Bill of Entry. 8.2 After Out of Charge Order no amendment shall be allowed in the Bill of Entry. However, in case amendment is warranted after Out of Charge Order but before delivery of goods, the System Manager can cancel the out of charg .....

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in the ICES before the arrival of the vessel. In such cases, a B/E may be presented before the delivery of the import manifest, if the vessel by which the goods have been shipped is expected to arrive within 30 days from the date of presentation. The Customs broker/ Importer may file an Advance B/E if he has the copies of the Bill of Lading and the invoice. The B/E would be filed and assessed in the same manner as indicated above. On grant of Entry Inwards, the Bill of Entry shall be regularized .....

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ine 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 h .....

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ll in the system through the DEPB verification menu in ICES.. In case any manually processed Shipping Bill is involved, the verification shall be done on the basis of copy of Shipping Bill received along with the EGM from the carriers. The Shipping Bills shall be endorsed with the DEPB No., DEPB date, DGFT File No., and Issuing Authority. After satisfactory verification of all the Shipping Bills, the officer designated by Asst./ Dy. Commissioner shall make an endorsement on the reverse of the DE .....

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re that verification of DEPB with reference to the exports on the basis of which DEPB is issued by DGFT has been done prior to its registration in imports. (ii) All importers/CHAs are advised to ensure that their IEC details with PAN have been transmitted by DGFT to Customs at the time of obtaining the DEPB. The Customs broker/Importer shall furnish details of DEPB licence in pro-forma given as ANNEXURE A. (iii) The designated officer shall make data entry of the DEPB details in the system. Afte .....

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ainst a B/E or obtaining a Release Advice, only this registration number shall be used. No claim of exemption of RA against a DEPB will be entertained for un-registered 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 Ass .....

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I 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 registration number. This Registration Number should be endorsed on the Importer s copy of TRA (original) and the Customs copy received from the issuing .....

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ny (iii) If the DEPB is already registered in the System and having sufficient balance in the Duty Credit and Export FOB value is available, the System will print a check list of TRA. The check list shall be verified by the DEPB holder. If the particulars are correct the check list will be signed by the DEPB holder and returned to the proper officer who will exercise option for issue of TRA in the System. The System shall generate three copies of the release advice titled as: 1. Customs copy for .....

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rance shall continue as per instructions issued from time to time in this behalf. 11.5 Re-credit of unutilized Release Advices Any unutilized credit in the Release Advice may be re-credited to the DEPB by the Assistant/Deputy Commissioner. A certificate of unutilized portion shall be generated at the port for which the TRA had been issued on the basis of which the balance in the DEPB licence shall be re-credited by the TRA issuing authority. 11.6 Claim of Exemption against a DEPB / DEPB-TRA (i) .....

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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 sufficien .....

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s duty and the additional Customs duty debit able to the licence is zero, the DEPB exemption will not be admissible to that item. System will not allow exemption under Notification 034/97 etc. for that item. 11.7 Check List of B/E After data entry, checklist will be printed as usual and given to the importers/CHAs for verifying the correctness of data captured. For identification against the respective item, (DEPB) and Notification 034/97 will appear. At the end of the check list, a statement of .....

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submission of the B/E in the System, an UN-ASSESSED copy of the B/E will be printed by the System containing statement of debit of DEPB for export FOB and duty amount in respect of each item of an invoice for which exemption is claimed against DEPB. 11.9 Assessment of B/E (i) The un-assessed copy of the B/E along with all the original import documents and all the DEPB licence/scripts in original indicating total amount of duty credit and export FOB utilized, in the debit sheet attached to the sc .....

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he Duty foregone is not available in the DEPB, the system will disallow submission of the B/E. In case , where importer wants to clear some quantity under DEPB Scrip and balance on duty payment then he should clearly indicate in B/E, the quantity/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 a .....

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ration 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 items will be debited to export FOB in the DEPB. Where exemption from .....

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h components, for debiting, failing which the system will not accept the declaration for B/E. In case the importer desires to utilize the DEPB for part of the quantity of an item in the invoice, he may split the quantity of that item and prepare the declaration accordingly. 11.11 Debiting of DEPB against Manual B/E (i) If a Bill of Entry is processed manually, importers may choose to avail the exemption under the DEPB Scheme and get the DEPB debited for exempted amount of duty. In such cases man .....

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EPB Registration Number. After debiting, the System will print the statement of debits of the DEPB in triplicate. The copies of this print will be attached with the manual B/E, DEPB file and DEPB scrip. Importers are therefore required to register the DEPB license even when clearances are sought against manually assessed B/E 12. Processing of B/E under Other Export Promotion Schemes Requiring Import Licence Bills of Entry relating to Export Promotion Schemes like DEEC/ADVANCE AUTHORISATION, DFRC .....

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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 licenc .....

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the system will not permit registration. The value will always be CIF for imports and FOB in respect of exports. Where the value is in foreign currency it should be only one currency and not in multi-currency. The licence holders therefore, should check these details in their licences and ensure that the same are corrected before presenting the licence for registration. The licences with incorrect details will be rejected by the system and cannot be used for availing exemption from duty and cle .....

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and vice versa through an Electronic Message Exchange System is in operation at all EDI Ports/ICES locations. (iii) The licences, which have already been partially utilized, will be registered in the system only for the balances available. (iv) After successful entry of details, a check list will be printed by registration clerk and given to the licence holder for confirming correctness of the data entered. Registration clerk will make correction, if any and will return the same to the licence h .....

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e export obligation has not been fulfilled and option N has been entered in the field Exp. Obligation: the system will ask for entry of Bond number. Therefore, if export obligation has not been fulfilled the respective category of Bond should be registered before registration of licence / RA. (ii) The Bond registered against a licence / RA will be utilized only in respect of clearances against that licence and at the time of filing B/E electronically the Bond will automatically be debited by sys .....

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tered 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 in the system. Service center operator will make correction if any and will return the same to the RA holder. 12.4 Submission of Licen .....

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nal licence/TRA. After registration, the documents may be returned to the Importer and copies thereof may be kept in the office file for record. TRA will be registered only on the basis of Customs copy of the TRA. After registration, Customs copy and importer s copy of TRA will be defaced by the Officer. 12.5 Issuing TRAs Transfer Release Advice will be issued for utilization of a licence at any other Customs station. No TRA needs to be issued for Customs location operating of ICES Version 1.5. .....

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e details from the original licence and satisfy himself about admissibility of issue of TRA. The system will generate TRA No. and three copies of the TRA will be available for print. The check list signed by the licence holder and the office copy of the TRA will be retained by the Appraiser for record. No amendment of TRA will be permitted after it has been issued by system. Fresh TRA can be obtained for any further quantity/ value or the licence can be re-credited by entering unutilized TRA. No .....

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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 .....

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endment in the licence data after registration can only be made by the authorized officer. If the amount of value and quantity sought to be reduced is less than the unutilized balance available in the licence amendments for reduction of value and quantity will not be permitted by the system. The system will give credit to quantity or value in the case of increase and will debit the quantity or value in the case of reduction. Therefore, only incremental or decremental quantity or value should be .....

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er the licence. In case the unit of measurement in the invoice is different than the one in the license, for the purpose of debit in the licence the qty should be converted in to same unit of measurement as in the licence. For spare parts against EPCG licence S. No. of item will be 0 therefore, for availing benefits of exemption notification in respect of spares Item S. No. 0 should be indicated in column 9 of the Format indicated above. Against one item in the B/E only one licence will be debit .....

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s broker will check the details entered in the system and errors if any pointed out to the service center operator for carrying out corrections in the system. The Customs broker/ importers before returning the check list to the operator for submission of B/E in the system should ensure that licence details 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 Custom .....

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7D DEEC Advance authorisation 7G EPCG 7H 22 to 28 (Except 26) 7I DFIA(26) 7N 08-09 7R DFRC 7U EOU (ii) All the Bs/E in respect of schemes for which no sub-group is created will be dealt by Group 7. (iii) The Customs broker / importer should present the check list obtained after submission of the B/E to the Appraiser along with all the required documents and the related licence and Advance Authorization schemes. The Appraiser will check the correctness of details of licence/Scheme etc. and also .....

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denied. The procedure of assessment will be similar to DEPB imports. (iv) In respect of a manually assessed Bill of Entry details of value and quantity will be debited in the system by the Appraiser at the time of assessing a B/E & a print of details of debit will be taken for records. 12.11 Printing of the Assessed B/E After assessment, the printout of assessed copy of the B/E will be taken by the importer/Customs broker from service center. The printout of B/E will contain dutypaying chal .....

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PCG Authorisation Authorisation holders (AH) can apply for suo moto payment of customs duty in case calculation of Customs duty is pending before the concerned RA for regularization of bonafide default in export obligation in the following manner: (i) AH should obtain acknowledgement from the concerned 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 rele .....

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r 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 its r .....

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ll endorse all the paid challan(s). (d) On receipt of the redemption letter (indicating, inter alia, details of payments including amount and mode) from RA, the Customs Authority shall reconcile and initiate the prescribed actions for releasing the Bond / BG. Please refer to Circular No. 11/2015 dated 01/04/2015 regarding the suo moto duty payment for bonafide default in export obligation. 13. Imports by 100% EOUs:- 13 .1 Registration of EOU All the 100% Export Oriented Units including STP / EHT .....

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eral I. B - EOU - Aquaculture I. C - EOU - Agriculture / Floriculture I. D - EOU - Granite I, E - EOU - gems and jewellery I. F - EOU - Others (specify) II - STP III - EHTP 2. EOU Approval No. 3. Approving Authority 4. Approval date 5. Valid till 6. Importer Exporter Code (IEC) 7. IEC Branch Code. 8. ECC (Assessee s Excise Control Code) 9. Central Excise office location code Commissionerate Division Range Separate Registration would need to be made for each factory (based on the various branch c .....

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hellip; 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 .....

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normal details shall be indicated. However, in the fields of Additional information for claiming benefits under specified exemption schemes in Col.(I) the prescribed Exim code for the relevant scheme related to imports like EOU/STP/EHTP would required to be indicated. The Exim codes for the various schemes have already been notified in the Handbook of Procedures issued by DGFT in column No 2. The relevant applicable exemption notification No………/Year………. .....

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inted at the end of the check list details of Bond indicating the Bond no. Bond code, amount debited, Bank Guarantee debited or the details of certificate for central excise will be printed. (iv) The importer / Customs broker shall check the correctness of the details in the check list & return it to data entry operator for submission of the same in the system. On submission, the Bill of Entry shall be directed to Group VII for assessment. An unassessed copy of the Bill of Entry after submis .....

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xcise certificate. The appraiser will also be able to view the details of EOU approvals. (ii) In case the importer has already executed the Bond and it is registered in the system, the system will display the amount debited in the Bond which is equal to the duty foregone. If the appraiser desires to change the amount for debiting the Bond he can select through change option and change the amount for the Bond debit & BG. Where the BG is not required the amount in the field of BG should be ent .....

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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 c .....

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essment the Bill of Entry shall be put to Bond queue for execution / debiting of Bond. Where any duty amount has been assessed, the duty shall be deposited in the bank as usual. Unless the Bond Officer completes the action of debiting Bond in the system, the B/E will not be available for registration for examination and out of charge. Procedure for registration of Bond / BG has been explained in para 21.2 of this Public Notice. 14. Availing Exemption under JOBBING Scheme Notification No.32/97-Cu .....

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nt of an un-assessed copy of the B/E will be taken and presented to the designated Appraiser along with all the requisite documents. The Appraiser will recall the B/E on screen for assessment. Appraiser will be able to delete the notification to deny the exemption if so warranted, specify the Bond/BG requirements and modify the Bond/BG amounts. The B/E will be audited by the Auditor and processed by the AC/DC. Details of notification, Bond/BG debits will be printed on respective copies of the B/ .....

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applicable. 15 EX-BOND Bill of Entry 15.1 This procedure will apply only to those ex-Bond 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) Ware .....

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or the purpose of filing ExBond B/E in the system details of Customs broker & the Importer will be entered as usual. In the field of Type of B/E X will enable for entry of Ex-Bond B/E. A window will pop up for Warehouse B/E. No. & date. On entry of Warehousing B/E No & date, the system will capture all other details from the Warehousing Bill of Entry. Invoice S.No. as in the Warehousing B/E and against this invoice item S.No. and quantity will be entered. The system will proportionat .....

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ck list after corrections will be returned to the service center operator for submission of the Ex-Bond B/E. On submission the system will generate the B/E No. done at the Service Centres The B/E will be allocated by the system to the Assessing Groups on the basis of same parameters as are applicable to all other types of Bs/E. Assessment will also be made by the officers in the same manner as in the case of any other type of Bs/E. Where a Warehouse B/E has been assessed provisionally the Ex-Bon .....

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hallan After the B/E has been assessed by the Appraising Officer, the Assessed copy of the B/E and duty paying challan will be available for printing at service center the same should be obtained by the importers/ CHAs from the service center operator. 15.5 Payment of Duty Duty will be paid at the designated bank against a challan of Ex-Bond B/E in the same manner as in the case of a Home consumption B/E including e-payment. 15.6 Order of Clearance of Goods For Home Consumption (i) After payment .....

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stem, 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 b .....

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tem. After out of charge the system will generate two copies of the Ex Bond B/E. One copy is for the importer and the other copy will be for the Bond Section. No exchange control copy will be generated for EXBond B/E. The system will also print along with B/E three copies of Order of Clearance (O/C). One copy of the O/C will be retained by the Bond Section, one copy will be retained by the officer controlling the Warehouse and the last copy will be for the Warehouse Keeper. Column for number of .....

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ailable on the last Ex-Bond BE related to that particular warehouse BE. 16. Bonds / Undertaking/ Re-Export Bond for Conditional Exemptions Where the benefits of exemption under a notification is subject to execution of End use Bond, Undertaking or Re-export Bond, it would be necessary to register the respective type of Bond in the system before filing of the B/E. The Bond will be registered by the importers specifically for a notification. Details of the Bond in respect of each notification shou .....

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h notification will not be permitted by the system if respective Bond/undertaking 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 u .....

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roduced to the Appraising Officer, before filing the B/E. The Appraiser/Superintendent shall register the same in the system in the same manner as the Bonds are registered. The system will generate the registration number. This registration number should be communicated to the importer and the original certificate shall be retained in the Assessing Group. Registration number shall be indicated at S.No 18 (c) in the Format for B/E data entry. (ii) Against one B/E only one certificate should be us .....

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shall electronically file the customs clearance documents at a single point only with the Customs. The permission required, if any, from other regulating agencies will be obtained online without importers/Customs brokers having to separately approach these agencies. The requisite permissions/NOC/Test Reports will be obtained through Indian Customs Single Window Project. The same will be obtained through message exchange with FSSAI/DPPQ&S (as per Circular No. 09/2015 dated 31/03/2015), NOC o .....

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can be entered in the system under the category of Misc. Certificates = MC . The following details will be entered; MC number and date Issuing authority and address Such certificates can be viewed by Assessing Officer and also will be printed on the B/E for verification in the Shed/Docks. 19 Closure of Bond / Undertaking The Bond or undertaking would be closed by the AC/DC. When the conditions of the Bond/undertaking are complied with, the AC/DC will enter the Bond No., the system will display .....

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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 .....

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nnexure C may be filled up accordingly. (ii) In case quantity of goods in the invoice is in Kgs. as declared in Table A under Details of Description of Items , col. (3) in the table B1 of Annexure C should be left blank and indicate only qty in SQM in col. (4) above. Similarly, if the invoice qty. is SQM then indicate only qty. in Kgs. in col. (3) and col. (4) be left blank. (iii) However, if the qty. in the invoice is in units of measurement other than Kgs. or SQM, in that case the qty. in Kgs. .....

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of Bonds for EDI B/Es and Manual B/Es Closure of Bonds, Bank Guarantees Enhancements Generating data for Issue of recovery notices Generating data for Issue of reminders Generation of MIS reports (ii) The Revolving / continuity and the Specific Bonds will be registered and maintained in the Bond Section. The Appraising Officer determines the Bond requirement. The type and the amount of Bond are decided by the Appraising Officer and are approved by the Assistant Commissioner. However system will .....

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Bond 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 Nam .....

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ll be forwarded to designated AC /DC to accept the Bond. The importer shall present the original Bond documents to the respective designated AC / DC for acceptance. (iii) The AC /DC shall observe all the instructions regarding acceptance of Bond issued by the Board / Commissionerate from time to time after satisfying that the documents submitted are in order & acceptable. The AC/DC shall retrieve the Bond details on screen by entering the job no., view the entries made in the system. If the .....

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ically stored. At this stage, the system will generate the Bond registration number. This registration number has to be endorsed on the original documents and also communicated to the importer for their future reference. Bond Registration Number System would maintain a single running Serial No. for all types of Bonds. The Bond No. need not be initialized every year. Bond No. to start with Serial No.100001. 21.3 Processing of Bill of Entry (with Bond) (i) Declaration in the Service Center (a) In .....

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e Number has to be provided. If Certificate Number is declared, EOU Bond is not required. (ii) Appraising The Appraising Officer has the option to ask for Bond as condition of assessment. The following type of Bonds can be opted: • Provisional Duty Bond - General • Test Bond • End Use Bond / Undertaking • Transit Bond • Provisional Duty Bond - Project Imports • Extra Duty Deposit • EOU Bond • Warehouse Bond B/E Type W : Warehouse Bond is mandatory. EOU Bon .....

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nds 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 d .....

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the system will not allow debit and the AC/DC has to raise a query to the Importer for filing fresh Bond /BG. The system will not allow goods registration and out of charge, if the debit entries not made against the B/E in the Bond and BG Ledgers. Bond re-credits AC/DC has the option to re-credit value after finalization of assessment. Following entries will be made in the Bond and BG ledgers; -Date of credit -B/E No. and Date -Amount credited -Reasons for credit (a) Assessment finalized no rec .....

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5/DBK dated 02/12/2015 read with CBEC Circular No. 05/2010 dated 16/03/2010 and Instruction No. 609/119/2010DBK dated 18/01/2011. The Customs formations shall duly verify and confirm the details of the importers and fulfillment of their export obligation preferably through the concerned Central Excise Division and accordingly ensure timely and transparent cancellation of bonds. (vi) Debiting of the Bond for manual Bill of Entry: (a) Continuity or a specific Bond shall be accepted & registere .....

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ing 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 w .....

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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 Appraiser the requirement of Bond equal to triple the amount of duty payable. The appraiser at the time of the assessment can change the Bond /BG amounts. Where the Bond details have been entered at the time of data entry the same shall be displayed by the system & debit details will be printed on the Bill of Entry. Wher .....

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housing Bill of Entry, PD Bond will also be required in addition to the EOU / Warehousing Bond. The details of the Bond can be entered at the time of data entry as explained for EOU Bill of Entry. The Bond code for provisional assessment shall be PD . The System will indicate sum of the duty assessed provisionally for assistance of the Appraiser for determining the amount of Bond / BG for debiting. The Appraiser can change the amount of Bond and/ or B.G. for debiting. If the Bond details have no .....

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etails of a debited Bond will also be printed on the Importer s copy and Exchange control copy of B/E. (b) In case any Cash deposit is required to be taken, the Appraiser can specify the amount of Cash deposit, the Challan for Cash deposit will also be printed with the assessed copy of B/E which will also be deposited with the designated bank like the duty and fine/penalty. (c) Facility has also been provided in ICES 1.5 to finalise the assessments of Provisionally assessed Bills of Entry by the .....

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ssable 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 payab .....

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voice, proportionate to the value of goods in the invoice. The system shall add these charges to the CIF value of the goods for computation of assessable value for the purpose of levy of duty. (iii) The data entry operator at Service Center shall enter these details in the relevant field in the system. These details will be printed on the check list. The IEC & the name of the seller of the goods shall also be printed at the end of the check list for verification by the Importer / Customs bro .....

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with name of the Seller will also be printed on the assessed copy, & Importer s & Exchange Control copies of the B/E. 23. Assessment Involving RSP / NCCD: (i) Provisions have been made in the Indian Customs EDI-System (ICES) for assessment of goods leviable to additional duty under section 3(1) of the Customs Tariff Act, 1975 based on RSP and NCCD. The declaration form to be filed at the service centre by the importers/CHAs shall be amended as follows:- (ii) If any of the items is leviab .....

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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 .....

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t 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 which Retail Sale Price has been declared may be carefully verified by the Importers/CHAs before handing over the check list to the Service Centre Operator for submission of the Bill of Entry. It may also be ensured that all the articles covered in the invoice are carefully checked and Retail Sale Price declared in respect of all such articles, whi .....

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e 10 Valuation Declaration, against Sr.No.24 a remark should be given as PROVISIONAL by the importer to ensure that correct and complete declaration has been filed by them. c. The Provisional Revenue Deposit Amount (i.e. either 1% or 5% of Assessable Value, as the case may be) of the Bill of Entry shall be paid manually on a separate TR-6 challan in Triplicate. Thereafter, the payment of Custom Duty shall be made to designated bank. d. Bill of Entry will then be presented to Import Shed along wi .....

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to SVB issue and the details of Revenue Deposit paid for that Bill of Entry. 24.2 Post clearance: After final order is given by the Special Valuation Branch, the final assessment shall be carried out In the finalization module. 24.3 Renewal of SVB Orders and Ongoing SVB inquiries: Please refer to the CBEC Circular No. 04/2016 dated 09/02/2016 For Renewal of SVB orders, a system of one time declaration is provided to the importers whose SVB orders are pending for renewal before the SVB. The conce .....

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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. .....

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e Central Government notifying the rates of anti-dumping duty has been created in the system. Notifications issued do not have a defined structure; therefore, these notifications have been re-structured in tabulated form providing a unique Serial No. of an item and a unique Serial No of producer/exporter of goods from a specified country. Due to re-structuring of the notifications into a defined format the Serial No. at which the goods/country/producer/exporter is appearing in the notification o .....

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ucer/exporter against the country of origin/export. These details may be declared in Col.(3) of the Table 39B (Classification Details) of Appendix-A the Format for Declaration at Service Centre for Data Entry. The extract of the Table is indicated below. 39B. Classification Details (1) Invoice Serial Number (2) Actual Invoice Number (3) Classification Details Item No. RITC 8 digit CTH A D Notfn IS No PS No QTY Exemp. Notf Yr Sl No. CTH Notfn Sl No 1 2 3 4 5 6 7 8 9 10 Abbreviations in Col. (3) a .....

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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 Directo .....

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of item in the notification and system directory is the same. (ii) Filing of Bill of Entry The importers are required to declare the Tariff value notification number and S.No. of item in the notification applicable to the goods in question. For the purpose of data entry in the system, the details of Tariff Value should be indicated in Column (3) of the Table 39B (Classification Details) of Appendix-A the Format for Declaration at Service Centre for Data Entry. The extract of the Table is indicat .....

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The tariff value is itself the assessable value, therefore, invoice value will be ignored by the system and the duty would be calculated on the basis of tariff value. If the Tariff value is in any foreign currency, the same would be converted into Indian rupees on the basis of exchange rate applicable to that currency as applicable on the date of filing of Bill of Entry. For the purpose of computation of value for additional duty under section 3(2) of Customs Tariff Act, 1975, the basic Customs .....

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ds 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 .....

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n of Customs Procedures for Shipping the CBEC, vide their Circular No. 02/2015 dated 15/01/2015, has facilitated the trade by minimizing the number of hard copies of the Customs Documents as follows: 1. Only one hard copy of Transshipment Permit (TP) is to be submitted by the AirLines at an ICD. The Customs shall not insist on more number of hard copies. Similarly number of IGM copies to be submitted at a customs house is restricted to Two only. 2. No separate permission is required from jurisdi .....

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S 1.5, the computerized processing of shipping bills would be handled in respect of the following categories: 1. Duty Free white Shipping Bills 2. Dutiable Shipping Bills (Cess) 3. Drawback Shipping Bills 4. DEEC Shipping Bills 5. EPCG Shipping Bills 6. DFIA Shipping Bills 7. 100 %EOU Shipping Bills 8. Jobbing Shipping Bills 9. Other Exim Scheme Shipping Bills 10. NFEI Shipping Bills 11. Reward Schemes PROCEDURE 3. The procedure to be followed in respect of filing of Shipping Bills under the Ind .....

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issued to the exporters by DGFT, details of which are transmitted online to ICES on a daily basis. ICES automatically register the IE Codes after confirming their validity, to enable the exporters to file the shipping bills electronically. Before filing the Shipping Bills the exporters are 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, fai .....

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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 is required in c .....

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not be possible for the local customs officials to add the details of the AD code unless the information is available from RBI. In case the details are not available the matter may be brought to the notice of the ICEGATE team. Members of the trade may please note that ICEGATE provides 24X7 Helpdesk facility for trade to report problems related to electronic filing. The ICEGATE helpdesk can be contacted on e-mail address icegatehelpdesk@icegate.gov.in and the replies to the queries shall be sent .....

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xure E (Export) 3.6 Exchange Rates of un-notified currencies: The ICES 1.5 maintains exchange rates in respect of currencies the rates of which are notified by the Ministry of Finance on a monthly basis. However, in respect of currencies which are not covered in the notifications of the Ministry of Finance, the concerned bank s certificate indicating the exchange rate applicable for the date on which the shipping bill is filed should be produced to the customs officer and details of the same sho .....

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f 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, com .....

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ppendix 6 3.11 Port Codes: Anappropriate port code must be indicated wherever reference to port name is required to be made in a shipping bill /EGM. The Correct code may be obtained from the respective Carriers or checked from www.unece.org/etrades. A list of all relevant codes would also be available at the service center. 3.12 Registration of DGFT Licences: If the exports are in discharge of export obligation against any of the DGFT Exim Licenses or Advance application, such licence/advance ap .....

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he ICES 1.5 before the goods are registered for exports. 3.14 Registration of bank account for credit of Service Tax Refund amount: For exports under claim of Service Tax Refund the exporter is required to open bank account with any Core Banking System branch of any bank in the country. Before filing of shipping bill under ICES 1.5, the exporter should approach the designated customs officer to register the details of such bank account in the ICES 1.5. Annexure G (Export) 4. DATA ENTRY FOR SHIPP .....

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DF declaration at Annexure B (Export) iv) DES/EPCG declarations etc. as applicable Annexure D (Export) 4.2 The formats should be duly complete in all respects and should be signed by the exporter or his authorized representative/Customs broker. Forms, which are incomplete or unsigned, will not be accepted for data entry. Exporters/Customs broker should ensure that the data provided by them and entered by service center is correct in all respect so that process of clearance of export is smooth. 4 .....

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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 of charge till they are certified to be free of mistakes by the customer. However, in cases where the customer wants to incorporate corrections in the original declaration provided by him, checkl .....

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he Customs broker/Exporter will make corrections, if any, in the checklist and return the same to the operator duly signed. The operator shall make the corresponding corrections in the data and shall submit the Shipping Bill. The operator shall not make any amendment after generation of the checklist and before submission in the system unless the corrections made by the CHAs/exporters are clearly indicated on the checklist against the respective fields and are signed by Customs broker/Exporter. .....

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g Bills, EGMs, challans, would not be in a continuous series for each location. 4.7 The Declarations would be accepted at the Service Centre from 10.30.hrs to 16.30hrs. Declarations received up to 16.00..hrs will be entered in the computer system on the same day. 4.8 Those Exporters or Customs broker who intend to use Remote EDI System(RES) to file from their offices should download necessary software from website www.ices.nic.in which is available free of cost and register themselves with the I .....

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y 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 .....

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the result of authentication and integrate the data into ICES database. The data so integrated will also have a flag to indicate that the submitted document was digitally signed. (v) The Customs officers will be able to identify on the system whether a particular electronic document has been filed after signing with Digital Signature Certificate or They can download Remote EDI filing software from NIC website link which has been provided at ICEGATE website. Software of NIC is free of charge. 4. .....

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ipping Bill in EDI and the declaration of foreign exchange remittance under the Foreign Exchange Management Act, 1999 (given below) shall be made a part of the Shipping Bill. "I/We undertake to abide by provisions of Foreign Exchange Management Act, 1999, as amended from time to time, including realization / repatriation of foreign exchange to / from India." Exporters /CHAs would be required to file two copies of a declaration in the form SDF(Annexure B). It would be filed at the stage .....

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would continue. 5.2 The exporters are required to obtain a certificate from the bank through which they would be realizing the export proceeds. If the exporter wishes to operate through different banks for the purpose, a certificate would have to be obtained from each 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 declarati .....

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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 7.1 The S/B would be processed by the system on the b .....

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DEEC ii. DFIA iii. EOU iv. EPCG v. Any other Exim Scheme if so required 7.3 Apart from verifying the value and other particulars for assessment, the AO/Supdt. and AC/ DC may call for the samples for confirming the declared value or for checking classification under the Drawback Schedule / DEEC / DFIA / EOU etc,. He may also give special instruction for examination of goods. 7.4 If the S/B falls in the categories indicated in Paras 7.1 and 7.2 above, the exporter should check with the query coun .....

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the Shipping Bills filed electronically in ICES will be parsed and processed by RMS on submission and after every amendment (s). The output of RMS processing will be communicated to ICES. The RMS output will determine the movement/ routing of Shipping Bills in ICES. The Shipping Bill may be sent for Assessment and Examination, Assessment only or Examination only depending upon the interdictions by the RMS tools. If a bill is not interdicted by any of the RMS tools, such facilitated bill will mo .....

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essment 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 .....

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m an assist and are intended to guide the officers in assessment. All such instructions are displayed as RMS instructions in ICES. Officers are expected to study all the instructions on the screen carefully and assess the SB in compliance of the RMS instructions. Officers shall enter the reasons in the Departmental Comments if any of the RMS instructions are not followed. The officer need not limit his scrutiny to the strict confines of RMS instructions. The officer has the freedom to go beyond .....

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s to compliance requirements that have to be mandatorily fulfilled such as Minimum Export Price (MEP) and clearance from the Other Governmental Departments (OGDs) like Drug Control authorities, Inspection Agencies, Narcotics Commissioner and Ministry of Chemicals and Fertilizers etc. It may be noted that while all efforts have been made to make the RMS database containing these instructions as comprehensive as possible, certain requirements might have escaped notice. These are mandatory requirem .....

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ation shall write a self contained order for examination so as to cover all the critical parameters of examination ( as identified by the RMS instructions). (iii) Amendments: The officers handling amendments should note that any amendment would lead to a change in risk perception and consequent treatment of risk by RMS. The RMS will process the SB after every amendment and provide its output to ICES. However, the treatment of risk after the amendment(s) will be communicated in ICES only after go .....

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y 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 t .....

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eters like brand, model, make, number, specification, grade, purity, configuration, capacity, denier etc., which may have a direct bearing on valuation, benefits under Export Promotion schemes and classification etc. The examination of the goods and Let Export Order (LEO) shall be completed by the officers, only after ensuring that the compulsory compliance requirements (CCRs) mentioned in the RMS instructions are duly complied with. Whenever the Officers examining the cargo feel that the CCRs f .....

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ose, 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 examing the goods in the departmental comments in the EDI system. (vi) Let Export Order (LEO): Even though in many cases the RMS decides to give appraisal and examination waiver, the LEO function would not be dispensed with and customs clearance in terms of Section .....

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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 compl .....

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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 etc.) for further processing. TP request will be filed through Service Center at the ICD site through ETP entry. (vi) Data Quality: The Assessing/Examining officers are also required to focus on the data quality of the SB declarations. The assessing officer should check the description of the item, besides the correctness of classification, valuat .....

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ields in the SB are properly filled. While discharging their functions, they would be required to follow all the existing instructions /Standing Orders on the subject. In this regard, attention is invited to Standing Order No. 18/2013 dated 13.12.2013 and Public Notice No. 42/2013 dated 13.12.2013 issued by this office. The instructions contained therein are required to be followed scrupulously. Additional information, wherever required may be sought from the exporters. However, frivolous and pi .....

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est of the Exporter/CHA, the AC/DC in-charge shall take written approval of the Commissioner or an officer not below the rank of Additional/Joint Commissioner authorized by him before recalling a SB and the details of the same shall be recorded as departmental comments. (viii) Documents Collection: While discharging the LEO responsibility, the following documents should be collected from the exporter/ CHA by the officer giving LEO after affixing his/ her signature on the important documents. a) .....

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ch 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 con .....

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ould also indicate the packages (the quantity and the serial numbers) to be subjected to examination. The Officer would write this information (Name of examination officer and package Srl. Nos to be examined) on the checklist and hand it over to the exporter. He would hand over the original documents to the Examining Officer. No examination orders shall be given unless the goods have been physically received in the Export Shed. It may, however, be clarified that Customs Officers have the discret .....

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n in the original documents and the physical examination, he will proceed to give "Let Export" order for the shipment and inform the exporter. The Appraiser/Supdt. would retain the checklist, the declaration and all original documents with him. 8.4 In case of any variation between the declaration in S/B and the documents or physical examination report, the Appraiser / Supdt. will mark the electronic S/B to AC/DC Exports. He will also forward the documents to AC / DC and advise the expo .....

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e an endorsement on the checklist and Annexure C. Thereafter, the exporter would present 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/ .....

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ontainer 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 all respects, he will proceed to allow "Let Export" in the system for the shipments and inform the exporter. 9.5 This procedure will apply to containers stuffed in factories and self-sealed by the manufactu .....

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eport would be signed by the Appraiser / Shed Superintendent, Examination Officer as well as exporter / representative of the Customs broker (Name and ID Card number of the representative of the Customs broker should be clearly mentioned below his signature). 10.2 Any other certificates required for permitting export will be retained by Customs along with the Shipping Bills. 11. PAYMENT OF MERCHANT OVERTIME (MOT) 11.1 The present manual system for payment of Merchant Overtime (MOT) charges will .....

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ns, 1998, shall be charged by the jurisdictional Customs Authorities under whose jurisdiction examination has been carried out irrespective of the fact whether the examination/sealing of container is within working hours or outside working hours. 12 DRAWAL OF SAMPLES 12.1 Where the Appraiser/Supdt. of Customs orders for samples to be drawn and tested, the Examining Officers will proceed to draw two samples from the consignment and enter the particulars thereof along with name of the testing agen .....

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e 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 .....

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r locations and Government. 13 QUERIES 13.1 In case of any doubt, the exporter, during examination, can clarify doubts. However, in case where the need arises for a detailed answer from the exporter, a query can be raised in the system by the Appraiser/Supdt., which needs to be approved by concerned AC/DC (Exports). The S/B will remain pending and cannot be printed till the exporter replies to the query to the satisfaction of the Assistant Commissioner/Deputy Commissioner. The reply to query if .....

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missioner may allow the amendment. 2. Where the "Let Export" order has been given, the Additional/Joint Commissioner (Exports) would allow the amendments. 14.2 In both the cases, after the permission for amendments has been granted, the Assistant Commissioner (Exports) will approve the amendments on the system. Where the print out of the S/B has already been generated, the exporter will surrender all copies of the Shipping Bill to the Appraiser for cancellation before amendment is appr .....

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mount undergoes a change before "Let Export" is given, corresponding changes would also need to be made in the S/B with the approval of AC /DC Exports. But if the change has taken place after the "Let Export" order, approval of Additional/Jt. Commissioner 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 al .....

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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. A printed challan generate .....

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uired to be done to enable direct credit of the Drawback amount to the exporter's account, as no cheques would be issued for payment of drawback. The exporters are required to indicate their account number opened with the Bank. It would not be possible to accept any shipment for export under claim for Drawback in case the account number of the exporter is not indicated in the declaration form. 20.3 The exporters are also required to give their account number along with the details of the Aut .....

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t sub-headings of the All Industry rates as per notified by the Ministry of Finance from time to time. 20.6 After actual export of the goods, the drawback claims will be processed in the EDI system by the officers of Drawback Branch on first come first served basis. There is no need for filing separate drawback claim. The claims will be processed based on the Truck/Train Summary. The status of the Shipping Bill and sanction of drawback claim can be ascertained from the "Enquiry Counter" .....

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eply 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 An .....

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odical statement of credits on account of drawback. a) An exporter desirous to have his drawback credited in any core banking branch of the bank authorized for drawback payment at that EDI location or any other bank other than the authorized bank (in any core banking enabled branch which is also RTGS and NEFT enabled), the exporter will be required to declare to the Customs authorities the Indian Financial Service Code (IFSC) of the bank branch where he operates his bank account, in addition to .....

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same shall also be submitted to the authorized bank branch at the EDI location. c) Whenever there is a change in the exporter s bank account number the same procedure is required to be followed by the exporter for fresh registration of new bank account number. d) Bank of Baroda, Bhagatalav, Surat- is authorized for disbursement of drawback amount online. 20.9 Supplementary Drawback Claims: If the drawback amountinitially paid is less then entitlement the exporter can file application for supplem .....

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ed by Central Excise / Customs Officer at the factory even prior to filling of Shipping Bill. Self sealing facility is also available. He shall obtain the Examination report in the form annexed as Annexure C1 to this Public Notice duly signed and stamped by the Examining Officer and Supervising Officer at the factory. The export invoice shall also be signed and stamped by both the officers at the factory. Thereafter the goods shall be brought to the concerned Customs Warehouse for the purpose of .....

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g 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 issu .....

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d immediately on generation of file no. which is generated by DGFT on submission of application for licenses under DES. Accordingly DGFT would transmit the messages relating to File Numbers so generated by them to Customs so as to enable Customs to permit exports under DES. As, the exports under EPCG can be started only after issuance of license; the DGFT would transmit the License messages immediately on issuance of licenses under DES and EPCG scheme. The licenses under above mentioned schemes .....

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ated by DGFT on the export documents. After issuance of licenses, exporters would be required to quote the relevant license number on the export documents. 22.2 There is no need of registration of file number / license number and obtaining a Customs Registration number at this port. As the licenses issued under DES / EPCG will now be received online from DGFT and would be available at this port, Importers would be required to produce the hard copies of the licenses issued by DGFT along with bond .....

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ard copies of licenses at the time of assessment 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 .....

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essary 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 file nos./ Licenses/Authorizations issued under Duty Exemption Scheme (DES) and Export Promotion Capital Goods Scheme (EPCG) on or after 30th September 2008 by DGFT. The existing procedure in case of manual registration of file nos./ Licenses/Authorizations issued under t .....

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th June 2014 by the DGFT) registered with this port, which would be done by the designated officer. The original EPCG/DES would need to be produced before designated officer for data entry. A print out of the relevant particulars (Checklist) entered will be given to the Exporter/Customs broker. The EPCG/ DES would need to be presented to the Appraiser/ Supt, who would verify the particulars entered in the computer with the original EPCG/DES and register & verify the same in the EDI system. T .....

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ions have been processed and accepted, the goods can be presented at the Export Shed along with EPCG/DES licences for examination and "Let Export" as in other export goods. All exporters availing of the EPCG/DES facilities are requested to immediately get their EPCG/DES registered in the EDI System so that the export declarations are processed expeditiously. 22.8 Further, exporters availing of EPCG/DES benefits in terms of various notifications should file the relevant declarations in .....

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ex. 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 exp .....

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iner shall be stuffed with the goods and a stuffing report shall be entered in the System by the designated officer. The officer designated to supervise stuffing of containers is expected to enter the stuffing report on same day. 25. Filing of EGM The shipping bills shall be finally closed on receipt of Train Summary from the Custodian of ICD. The Custodian should transmit the Truck/Train Summary of the parcels moved out of ICD to gateway port. The EGM shall be filed by Airlines at the gateway p .....

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intimated to the concerned Custom House at the port of Export. (b) The system would generate on all Shipping Bills, the due date for submission of BRCs. (c) The exporter shall submit a certificate from the Authorized Dealer(s) in respect of whom declaration has been filed containing details of the shipments which remain outstanding beyond the prescribed time limit, including the extended time, if any, allowed by AD/RBI. Such a certificate can also be provided by a Chartered accountant in his ca .....

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onthly period of January- June 2013 (during which exports were effected), the statement/BRC needs to be submitted after1st July,2014. (e)Such certificates shall be filed by the exporter AD wise at each port. The relevant date for filing certificates 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 .....

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e 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 that no foreign exchange is pending realization for the exporter i .....

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choose option (3). This will allow the officer to enter the S/Bs for which the BRCs are pending. Thereafter, all S/Bs except such pending S/Bs will be deleted from the list. (iv) The BRC entry module also enables the Department to remove the list of S/Bs from the pendency list if drawback is recovered subsequently. In such cases, the officer may choose option (1) and enter the order no./challan no. and date and also the no. and date of all shipping Bills for which the drawback has been realized. .....

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ervice tax refund One of pre-requisites for claiming S.T refund electronically through ICES 1.5 is that the exporters should have a bank account and also central excise registration number or service tax code number (including service tax registration number) and the same should be registered with ICES 1.5. Details of the process of registration in ICES 1.5 are being shared for providing clarity to officers and stake holders. 28.1 Registration of Bank Account The S.T Refund Scheme will be simila .....

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h 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 author .....

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rate accounts for drawback and S.T Refund. 28.2 Registration of Central Excise registration number or service tax code number (including service tax registration number) Besides bank accounts, each exporter claiming S.T refund need to provide central excise registration number or PAN based service tax code number (including PAN based service tax registration number)and register the same in ICES 1.5. Necessary details should be provided in part B of said Annexure A along with self certified copy .....

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laiming S.T Refund. ICES 1.5 will not accept shipping Bills with claim of STR if these details are not registered. Option is available with the CLK Role to modify/amend the bank account details and central excise registration number/service tax code number. It may be noted that registration of bank account and central excise registration number/service tax code number has to be done at each customs location separately. While capturing central excise registration certificate or service tax code n .....

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o either get the same as per procedure prescribed in notification no. 17/2009 ST dated 7.7.2009 or claim services tax refund from jurisdictional central excise / service tax officer. 28.3 Details of post - registration processing of ST refund in ICES 1.5. Salient features of processing of service tax refund through ICES 1.5 are as follows: a. ST refund through ICES 1.5 shall be claimed by exporter by declaring Y in relevant field at the time of filling of shipping Bill and declaring STR serial n .....

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