TMI BlogComputerized Processing of Bills of Entry under the Indian Customs EDI System - Imports (ICES -1.5) at LCS, RAXAULX X X X Extracts X X X X X X X X Extracts X X X X ..... aising Group if required while processing the Bills of Entry. There are certain pre-requisites for filing the electronic declarations which are required to be complied with before filing Bill of Entry. 1.1 Registration of IE-Code of the Importer (i) IE-Code is issued to the importers by DGFT, details of which are transmitted online to the Indian Customs EDI-System (ICES) on daily basis. ICES automatically registers 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 to whether their IE-Code has already been transmitted to ICES. If their IE-Code has not been transmitted to ICES by DGFT, they should first get the same transmitted from DGFT, failing which they shall not be able to file Bill of Entry electronically for clearance of imported goods. (ii) In case the IE-Code is registered for exports the same shall hold good for imports also. The DGFT has notified certain generic Codes for certain classes of importers in the EXIM Policy and exempted them from taking a specific IE Code. Such importers should use respective codes for filing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e used. Incorrect code will result in to incorrect conversion of Indian Rupees. List of Currency Codes is attached as Appendix 3. 1.6 Units of Measurement Codes Against any quantity of goods appropriate Code indicated against the respective measurement in the list appended with this Public Notice should only be used in the Bill of Entry and IGM as the case may be. It is further informed that if UQCs other than the Standard UQCs of the customs tariff is used, the B/E may not get any facilitation in RMS. 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. List of Measurement Codes is attached as Appendix 4. 1.7 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. However, for this port, it is Nepal (NP). 1.8 Port Codes: Appropriate port code should only be indicated wherever reference to port name is required to be made in a Bill of Entry and IGM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 respect of remote filing of the Bill of Entry will cost ₹ 10. 2. Filing of IGM (Import Report) The CHAs or other persons as envisaged under Section 30 of the Customs Act, 1962 shall submit the Import Report through the Service Centre at LCS, Raxaul on all working days from 9.00 A.M to 05.00 P.M. However, the Import Report can also be electronically filed through ICEGATE on 24 hours basis. The Import Report should be presented at the Service Centre counter in the prescribed Performa. (Annexure B). A checklist would be generated by the Service Centre which would be verified by the authorized representative of the CHAs or other persons and given to the Service Centre operator for submission after corrections, if any. 2.1 Amendment in the Import Report after submission shall be carried out only after approval from the designated Customs authority. Amendment request shall be entered in the system at Service Centre, on submission in the system it shall appear before the designated officer for appro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m invoice-wise i.e. complete information of items in one invoice must precede information of items in the second invoice. (iv) If the particulars of classification are same for the next item, the word do will be accepted by the system. (v) ITC (HS) Nos., CTH and CETH shall be indicated in eight (8) digits without any decimal in between (e.g. 85011000 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 item. The Service Centre Operator will feed first the List no. and Serial no., and if there is space left, generic description of the item. (vii) For example, Nebulizers are covered by S. No. 363 of the Table of Notification No. 021/02 (list 37, Sr. No. 19). This entry would be described as: - Ge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of charge. On successful submission of data from their premises the ICES will generate Bill of Entry Number and return message of Bill of Entry No. If invalid data is entered an error message shall be generated and no B.E. No. shall be generated. In case of remote filing of Bill of Entry the CHA [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. 4 Processing of Bill of Entry for Assessment (i) Once the Bill of Entry is submitted in the system the ICES validates the details from various directories maintained in the system and calculates the value from the foreign currency to Indian Rupees applying the exchange rates as applicable on the date of submission of Bill of Entry in the system and determines the assessable value for levy of duty. Directories of the rates of duty as applicable on the goods on the relevant dates are also maintained in the system. ICES calculates the amount of duty leviable on the goods on the basis of rates of duty specified in the Customs Tariff, Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raised by the 'System' would be audited before being given 'Out of Charge'. Debiting in the Licence 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 description based. If the Appraising Officer (Audit) finds that the Bill of Entry is not fit to be cleared under System Appraisal Scheme he may forward the Bill of Entry back for regular assessment. 4.2 Second Check Appraisement The electronic B/E will be assessed on the basis of the claims made in Annexure In case the Assessing officer does not agree with the claim regarding tariff classification, notifications, declared value etc., he shall raise a query in the system. On approval by the AC (Group), the query will be printed in the Service Centre for being passed on to the CHA/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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the Assessing Officer, the B/E will be moved to the Auditors screen electronically for doing concurrent audit. The audit officer will check all the details in the B/E and the assessment done by the Appraiser/Superintendent. If the Audit Officer is in agreement with the assessment, the audit is completed and the B/E shall automatically move to the AC/DC screen. If the Audit Officer is not in agreement with the assessment then he shall indicate his objection online and forward the document back electronically in the system to Assessing Officer for consideration of the audit objection. The Audit Officer has the facility to view all the details in the B/E but has no authority to make any change in the data declared by the importer on the Bill of Entry. After the dispute is settled the Auditor shall clear the Bill of Entry in Audit. 4.5 Printing of Assessed copy of Bill of Entry: After completion of assessment and audit, print out of one assessed copy of Bill of Entry and 3 copies of TR-6 Challan shall be generated by the system. The print of the same can be obtained from Service Centre or at the premises of the CHA/Importer from where the Bill of Entry has been submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as on the hard copy of the assessed Bill of Entry (Customs Copy), the Bill of Entry shall move to Appraiser/Supdt. screen for 'Out of Charge'. The signature of the CHA/Importer shall be obtained on the report, in token of that the good have been examined in their presence. Name of the CHA/Importer should also be recorded along with his I-Card No. In case of first check Bill of Entry where examination has already taken place, the Bill of Entry shall move to the Appraiser/Supdt. directly for 'Out of Charge' after payment of duty. 6.2 All the above documents, except original Licence, will be retained by Customs at the time of giving 'Out of Charge'. Hence, only the certified photo copies of Delivery Order, Master Bill of Lading, House Bill of Lading should be attached instead of originals.. 6.3 On the basis of the examination report, the Appraising Group may revise the assessment or raise a further query to the importer, if necessary. 6.4 After completion of the examination of the goods, if the Shed Appraiser/Supdt.. 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 Bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 Charge' Order in the system. The original prints of the Importer's and Exchange Control copies of Bill of Entry shall be retained by the System Manager in a file. After fresh 'Out of Charge' Order new prints of the copies of Bill of Entry shall be given. 9. Re-assessment Any time after assessment and before 'Out of Charge Order', a Bill of Entry can be recalled and reassessed and put to reassessment by the AC/DC concerned, if it is so warranted for any reason. 10 Advance/Prior Noting 10.1 Advance/Prior B/E can also be filed in the ICES before the arrival of the Truck/Vehicle/Rail. In such cases, a B/E may be presented before the delivery of the IGM (Import Report), if the vessel by which the goods have been shipped is expected to arrive within 30 days from the date of presentation. The CHA/Importer may file an Advance B/E if he has the copies o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, 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 clearance of goods. Such licences should be corrected from concerned DGFT office before presenting to Customs. (ii) The licences, which have already been partially utilized, will be registered in the system only for the balances available. (iii) 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 holder. It is the sole responsibility of the licence holder to verify and confirm the correctness of the data entered before proceeding further. License should not be sent by post or through a l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asis of the job number of the check list. The system will generate a Licence Regn. No. This registration number and date should be endorsed in bold on the original 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. 11.5 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. TRA shall be issued only for ICES 1.0 and non-ICES locations. All TRAs against the licences registered in the system shall only be generated from system. Details for obtaining Release Advice shall be furnished in the Format given at Annexure-'D'. Data entry will be done by the registration clerk. A check list will be printed for verifying the correctness by the applicant and for his signatures. Correction if any will be carried out by the registration clerk. The authorized Appraiser will thereafter verify the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill debit the quantity or value in the case of reduction. Therefore, only incremental or decremented quantity or value should be entered in respect of increase or reduction. Licence status code at the time of registration will be '0'. The licence if suspended or cancelled after registration, the officer shall amend the status code to '2', '3' and '4' for cancellation, suspension and reinstatement respectively. 11.9 Filing of Bill of Entry (i) Licence Regn. No., Regn. Date details, value and the quantity should be furnished in respective column at S. No. 19.Totthe Annexure 'C'. (ii) Unit of measurement of qty. will be same as per 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Appraiser will check the correctness of details of licence/Scheme etc. and also ensure that any amendments made in the licences/Schemes, subsequent to registration of licence, have also been entered in the system. If the Assessing officer is satisfied about the eligibility of exemption under related notification and the licence is otherwise valid to cover the goods in question, he may assess the B/E on system. The Assessing officer can remove the notification and deny the benefits of exemption. The debits of licence will automatically reverse when exemption notification is denied. The B/E after assessment will be audited by the Auditor and finally approved by the AC/DC. 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. 11.11 Printing of the Assessed B/E After assessment, the printout of assessed copy of the B/E will be taken by the importer/CHA from Service Centre. The printout of B/E will contain duty-paying challan if duty is payable and st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 this Public Notice. The importer should indicate in the format the type of Bond as EO for 100% EOUs and indicate details of the Bond No. or the Central Excise certificate as the case may be. If Bond or Central Excise Certificate are not indicated it would be 'N' i.e. NONE. The data entry operator shall enter the related option Y or C and enter the details of the Bond or the certificate as the case may be in the respective field in the system. (iii) In the field of claim of assessment normal details shall be indicated. However, in the fields of Additional information for claiming benefits under specified exemption schemes in Col.(l) the prescribed Exim code for the relevant scheme related to imports like EOU/STP/EHTP would be 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. .........with S.No. of item in the notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e AC/DC. After the assessment print of the Bill of Entry can be obtained. The details of the Bond/BG shall be printed on the Bill of Entry where neither Bond is debited nor is a central excise certificate indicated, the system will print the Bond/BG requirements as specified by the Appraiser. (iv) In case the importer has executed the Bond with the central excise authorities, he shall produce the procurement certificate issued by the central excise officer to assessing officer along with the un-assessed copy of the Bill of Entry. Assessment of Bill of Entry would be done after due verification of all the concerned documents. System would generate a communication letter to CEX Authorities for consignment and requesting for confirmation about re-warehousing. System would enable monitoring of the movement of the goods through appropriate MIS reports. (v) After completion of the assessment 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ledger of quantity in respect of all the items included in Warehousing B/E. For the purpose of filing Ex-Bond B/E in the system details of CHA 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 proportionately determine the assessable value. All other details of item like the CTH, Customs Notification, CET, Excise Notification etc. as in the Warehousing B/E will be displayed by the system. Tariff Headings and the Notifications can be changed if, so required. On completion of data entry a check list will be generated by the system against the respective Job No. The importers should ensure that the details of invoice S.No, item S.No. and the quantity of the goods under ex-Bonding are correct. The check list after corrections will be returned to the Service Centre operator for submission of the Ex-Bond B/E. On submission the system ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Bond B/E in the same manner as in the case of a Home consumption B/E. 14.7 Order of Clearance of Goods for Home Consumption (i) After payment of duty and completing any other requirement of debiting of Bond, license etc. the assessed Ex-Bond B/E along with all other documents should be presented to the Superintendent authorized to give 'Out of Charge' of the Ex-Bond B/E. The Superintendent shall verify that:- a) The particulars in the Ex-Bond B/E correspond to the Bond register maintained in the Bond Section; b) The goods are being cleared within the validity period of Bond, interest (system calculates the ex bond BE interest based on the date of warehousing entered in the system by the Supdt. Bond and allowing 90 days interest free after the said date till the date of assessment/payment. Interest applicable till the actual date of clearance from warehouse should be matched with the interest paid) if any on the Warehoused goods as chargeable under Section 610f 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; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of end use Bond, undertaking or re-export Bond for availing exemption. Exemption under such 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 respeet of each notification separately. The Bond registered for one notification cannot be utilized for another notification. Bond Codes for the types Bond are as under Bond type Bond code End use Bond EU Undertaking UT Re-export Bond RE 16. Certificate from CEX Authorities (i) Where the exemption notification provides for production of a certificate from the jurisdictional Central Excise authorities in terms of Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996, the same should also be registered in the system. For this purpose, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs Tariff (i) In case of goods of aforesaid Chapter, under certain sub-headings where the duty of Customs under the First Schedule to Customs Tariff Act, 1975 is chargeable on the basis of value or weight in Kgs. or area in SQM of the textile fabrics covered under the said sub-headings and the duty chargeable will be the highest among the duties so determined on the basis of above mentioned three parameters. It is therefore, necessary to capture qty. in Kgs. and also the qty. in SQM in addition to the value of such goods. Provisions have been made in the system to enter qty in Kgs. and qty in SQM in respect of above sub-headings. The system will calculate duty on value, on Kgs. on SQM and will determine the highest among the three amounts. The highest amount will be taken for levy of duty. 19 B. 1 of Annexure 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 B.l 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) an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. to start with Serial No. 100001. 20.3 Processing of Bill of Entry (with Bond) (i) Declaration in the Service Centre (a) In case the importer has already registered a Continuity Bond with the Bond Cell, he has to specify the type of Bond and Registration Number in the Service Centre declaration. However, the Bond value and BG amount is determined by the Appraising Officer. If Continuity Bond is not there, no declaration (Bond) needs to be given in the Service Centre. Bond details will be printed on the Checklist. (b) In case of EOU Bond already submitted at the Central Excise Commissionerate/Office, the Certificate 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 Provisional Duty Bond - Project Imports Extra Duty Deposit EOU Bond Warehouse Bond B/E Type N W': Warehouse Bond is mandatory. EOU Bond: In case of items, where EOU Notification is claimed, EOU Bond or a procurement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... debit/credit Officer Id. (v) Debiting of the Bond for manual Bill of Entry: (a) Continuity or a specific Bond shall be accepted registered in the system. A continuity Bond registered in the system can be utilized in respect of electronic as well as manual bills of entry. For debiting manual Bill of Entry, the Bond officer shall select the option of MBE-debit and enter the details of the manual Bill of Entry and amount of Bond/BG etc. After debiting, a debit slip will be generated which can be printed, one copy of slip should be attached with the B/E and other copy given to the importer. In respect of Bills of Entry where processing has not yet been automated, it would still be possible under the aforesaid Bond Management System to register the Bond in the system and utilize it against a manually processed Bill of entry as per procedure indicated above in respect of a continuity/revolving Bond. (b) Consequent upon the introduction of the Bond Management System, changes are being proposed in the processing of Bills of Entry for Warehousing of Imported goods and goods assessed to duty provisionally. The Bills of Entry would be linked to the respective Bonds and the sy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. of Units Retail Sale Price . No. - (with specifications) . Rs. Per unit (iii) The importers/CHAs would be required to declare the retail sale price of the items to which the provisions of the Standards of Weights and Measures Act. 1976 or any other law in this behalf applies and which are notified under a notification issued under Section 4A of the Central Excise Act. 1944. It would be advisable to specify these details at Serial No (Claim of assessment)For the or each pack size of the imported item. For example if tooth paste is imported in sizes of 50 gms., 100 gms. and 150 gms. it is suggested that these be noted as three separate entries in the aforesaid Serial No (Claim to assessment) since they would be having three separate retail prices. Each article, which has different characters, specification including the difference in size of packing should be declared separate items in the Bill of Entry with a separate unit retail sale price. (iv) The retail sale price would have to be indicated in Rupees and not in any foreign currency and sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut manually. 23. Anti-Dumping Duty (i) Notification Directory A directory of the notifications issued by the 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 S.No. of an item and a unique S.No. of producer/exporter of goods from a specified country. Due to re-structuring of the notifications into a defined format the S.Nos. at which the goods/country/producer/exporter is appearing in the notification of the ministry may differ in the notification directory. Therefore, the directory may be carefully studied to identify the correct S.No. of the item and producer/export for applying the relevant rate of duty. The notification directory is available at 'www.cbec.gov.in' and 'www.icegate.gov.in' websites. The directory can be downloaded from the said websites for reference. (ii) Filing of Bill Of Entry The importer would be required to declare the Anti-dumping notification, and S.No. of producer/exporter against the country of origin/export. These details may be de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 19B (Classification Details) of Appendix-A the Format for Declaration at Service Centre for Data Entry. Abbreviations in Col. (3) above refer as under. T Notn = Tariff Value notification number/year I S No. = S.No. in the notification QTY = Qty in the unit of measurement on the basis of which Tariff value fixed. 25. Assessment of Bill of Entry 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 duty and the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ency in system. Record of samples shall be maintained in System therefore, no separate register will need to be maintained for recording dates of samples drawn. Three copies of Test Memo will be prepared manually and signed by the Examining Officer, the Shed Appraiser/Supdt. and the importer/CHA. The disposal of the three copies would be as follows: i. Original to be sent with the sample testing agency. ii. Duplicate copy to be retained by Customs with the second sample. iii. Triplicate to be handed over to the importer. 30.2 AC/DC (LCS) 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/price enquiry etc. 31. General Information With a view to minimizing the number of queries at the time of assessment and to improve the quality of assessment, it has been decided to capture the following information about goods imported, in the ICES system at the time of filing of declaration Annexure 'C'. a. Brand b. Model c. Grade d. Specifications e. Any other information relevant for assessment, e.g. specific order for imported goods passe ..... 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