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Computerized Processing of Bills of Entry under the Indian Customs EDI System - Imports (ICES I) at ICD Dashrath (Vadodara)-Reg.

Customs - 35/2010 - Dated:- 25-6-2010 - OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, NAVRANGPURA, AHMEDABAD-380009 F.No. VIII/48-04/Cus/Sys./2009 Date: 25/06/2010 PUBLIC NOTICE NO. 35/2010 Sub: Computerized Processing of Bills of Entry under the Indian Customs EDI System - Imports (ICES-I) at ICD - Dashrath (Vadodara)-Reg. In continuation of Public Notice No.49/2009, dated 23.12.2009, regarding launch of ICES 1.5 at ICD-Dashrath, it is brought to the notice of all the Importers/CHAs and m .....

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learance of goods. The requisite documents also can be called for by the Appraising 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 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 .....

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s 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 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 Bi .....

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otice no 13/2010, dated 15.03.2010, issued by this Custom House earlier. 1.3 Registration of Shipping lines/Agents, Consol Agents IGM/Consol Manifest shall be filed electronically by the Shipping/Agents and Consol Agents at the Ports. Before filing IGM the Shipping/Agents and Consol Agents should register themselves in the ICES at any of the Custom Stations where ICES 1.0 is operational as per Public Notice no.13/2010, dated 15.03.2010, issued by this Custom House No re-registration is required .....

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try is filed should be obtained by the CHA/Importer from any Nationalized Bank. Only this exchange rate should be entered in the system in the respective field while making entry 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. 1.5 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 th .....

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c. 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 3 1.8 Port Codes: All the port of the world have been codified by United Nation and allotted UN Lo 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 or any other document. It is not possible to .....

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ing. No separate registration shall be required for those licences which are received from DGFT online. (Format of Licence registration attached as Annexure A) 1.10 Registration at ICEGATE for Remote filing of Bill of Entry or Manifest Those who intend to file Bill of Entry or manifest from their office they should register themselves with ICEGATE. For registration at ICEGATE the detailed information may be seen at web-site htpp//:www.icegate.gov.in . For filing of Bill of Entry from remote, NIC .....

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ditional block of 5 items ₹ 10 c. Amendment fee ₹ 20 d. Entry of IGM ₹ 60 e. Charges for additional query printing ₹ 05 f. Entry of licences ₹ 60 g. UAB declaration ₹ 60 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 .....

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rking days from 10.30 A.M to 5.30 P.M. However, the Manifest can also be electronically filed through ICEGATE on 24 hours basis. The IGM/SMTP/Consol Manifest should be presented at the service centre counter in the prescribed proforma. (Annexure B).A checklist would be generated by the Service Centre which would be verified by the authorised representative of the Shipping line and given to the service centre operator for submission after corrections, if any. 2.1 Apart from filing of SMTP/Consol .....

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will approve the same in the system. 2.3 The acceptance of cancellation or otherwise, will be confirmed to the custodian as well as to the Shipping Lines electronically if filed through EDI interface or it is communicated as a printed check up cancellation message from the service center and can also be checked up from the enquiry window of the Service Center. Note: - It may be noted that in case of cancellation of IGM, all the Bills of Entry filed against the IGM will get cancelled. 3. Cargo/Go .....

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ect and invalid entries may reject entry of data. The Service center shall accept the declarations in Annexure C during the working hours of ICD. The system would accept data entry of Annexure C only if it finds that the SMTP No. and Bill of Lading matches the corresponding line number of the IGM. The system will accept only one declaration against a line number. If the declaration is not accepted, the CHA/importer should verify the particulars. (ii) Once the SMTP is filed in the Customs Compute .....

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be made against each item of the invoice. If there is more than one invoice, information shall be furnished for each item invoice-wise i.e. complete information of items in one invoice must precede information of items in the second invoice. (iv) If the particulars of classification are same for the next item, the word do will be accepted by the system. (v) ITC (HS) Nos., CTH and CETH shall be indicated in eight (8) digits without any decimal in between (e.g. 85011000 and not 8501.1000). Notifi .....

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or 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: - Generic Description CTH Notfn./Year, Sr. No L37/19, Nebulizers 90189093 021/02, Sr. No. 363 (viii) The Service Centre Operator shall carefully enter the data in the system as is indicated in Annexure C . On completion of entry of data t .....

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rrected data. The Operator shall make corrections in the corresponding data and hand over the revised checklist to the CHA/Importer for re-confirmation. This process would be repeated till the CHA/Importer signs a clean checklist in token of correctness of the entered data. (ix) The Operator shall submit the authenticated electronic checklist to the system. The system will then generate a B/E. No., which would be endorsed on the printed checklist and returned to the CHA/Importer. The Bill of Ent .....

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ver all the check lists to the Customs Authorities periodically. 3.1 Remote filing through ICEGATE The CHA/Importers having internet facility in their offices can file electronic Bill of Entry from their premises. For this purpose they should one time register their details with ICEGATE. Detailed procedure for registration can be seen from the website www.icegate.gov,in. They can download Remote EDI filing software from NIC website link which has been provided at ICEGATE website. Software of NIC .....

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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 o .....

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rs as provided under the law. (ii) The Appraising work is divided in to Appraising Groups and sub groups, based on the Chapter/Tariff Headings of Customs Tariff Schedule. The roles of the officers for Appraising Groups are allotted by the Systems 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 .....

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mes requiring import licenses for claiming exemption from duty etc. Bills of Entry in Group 7 require production of duty exemption import licence by the importer. Therefore, processing of Bills of Entry will be taken up by the appraising 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 c .....

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er clearance of such goods. Bills of Entry in respect of the items under System Appraisal would be assessed by the System immediately on their submission and a print out of the assessed Bill of Entry along with 3 copies of TR-6 challans will be made available to the CHAs/Importers for payment of duty and getting the goods examined if required, and for out of charge. All the Bills of Entry which are appraised by the System would be audited before being given out of charge. In so far as the NMI/DE .....

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ard the Bill of Entry back for regular assessment. For this the role of SAA has to be assigned separately to one of the shed supdt/shed Appraiser 4.2 Second Check Appraisement The electronic B/E will be assessed on the basis of the claims made in Annexure C . In case the Assessing officer does not agree with the claim regarding tariff classification, notifications, declared value etc., he shall raise a query in the system. On approval by the AC (Group), the query will be printed in the Service C .....

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t of the reply, with the claim made by the importer, they shall assess the Bill of Entry in the system. After assessing the Bill of Entry, the system will generate one assessed copy of Bill of Entry. The CHA/Importer shall take print of the assessed copy of B/E along with three copies of TR-6 challan. Before presenting the Bill of Entry for examination and delivery of goods, the CHA/Importer should deposit duty assessed with the designated bank. 4.3 First Check Appraisement (i) Where the CHA/Imp .....

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proval by AC/DC a first check Bill of Entry copy shall be printed. CHA/importer gets a copy of First Check B/E printed with Examination Order at the Service Centre or in his office, as the case may be. (ii) After the examination is completed, the Import Shed Examiner/Inspector and Appraiser/Superintendent shall write the examination report on the first check copy of Bill of Entry (Hard Copy of B/E) and enter the examination report in the system. The Shed Appraiser/Superintendent shall transfer t .....

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of assessed copy of Bill of Entry and TR-6 challan and shall deposit duty amount with the designated bank. 4.4 Audit After completion of assessment 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 t .....

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inting 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 to Customs system. 5 Payment of Duty After the assessment is completed and the print of the assessed Customs copy of the B/E and TR-6 Challans are obtained by t .....

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xpired, fresh challan with revised amount of interest should be obtained and should be paid accordingly. Duty and Interest can also be paid through e banking system. 6. Examination of Goods 6.1 After examination order in the case of First Check Bill of Entry, after assessment in the case of duty free import where duty 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 r .....

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on duly signed by the importer. xi Technical literature, xii Licence in original and a photocopy of licence. xiii Any other document/certificate necessary for clearance of goods. (ii) The Inspector/Examiner will complete the goods registration and examine the goods, wherever prescribed. After the examination report is submitted in the system, as well as on the hard copy of the assessed Bill of Entry (Customs Copy), the Bill of Entry shall move to Appraiser/Supdtt., screen for out of charge. The .....

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Import Shed for confirming green channel and waiving examination of goods. The Bill of Entry in such case shall move to Import Shed Appraiser/Supdtt. for out of charge order. 6.3 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. 6.4 On the basis of the examination report, the Appraising Gr .....

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ce. Print of the same shall be obtained from the designated computer terminal. The print copies of the Bill of Entry shall bear the Order of Clearance number and name of the examining Appraiser/Supt. The importer s copy and Exchange Control copy of the Bill of Entry along with one copies of the order of clearance will be attached to the Customs copy of the Bill of Entry retained by the Shed Appraiser/Supdt. The importer shall present the remaining two copies of the order of clearance to the Cust .....

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ian s Gate Pass. After inspecting the packages, the order of clearance copy will be retained by the Gate officer after endorsing number of packages cleared against the order and the copies of the Bills of Entry and Gate Pass shall be returned to the importers. 6.7 The Customs copies of the Bills of entry shall be arranged in the order of Serial Number of the order of clearance and shall be preserved in the Import Shed for 7 days to take care of part deliveries. After seven days, the Bill of Entr .....

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n approval of AC/DC the Bill of Entry will get accepted by system and B/E No will be generated. The Bill of Entry thereafter will be processed in the same manner as the normal Bill of Entry. 8. Amendment of Bill Of Entry 8.1 In case of any errors noticed after submission of Bill of Entry, but before examination of goods the CHA/importer may seek amendment of the Bill of Entry through the Service Centre after obtaining the approval of the concerned group AC. The required amendment shall be entere .....

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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 c .....

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ndicated above. On grant of Entry Inwards, the Bill of Entry shall be regularized and shall be reassessed if the duty rates have undergone any change. If there is a delay of more than 30 days in the arrival of the vessel, a fresh B/E would have to be filed and the B/E already filed will automatically get cancelled by the system. 11. The Procedure For Clearance Under Export Promotions Schemes Requiring DGFT Licence/Bond Etc. 11.1 Import Under DEPB Scheme DEPB Licences shall be electronically tran .....

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d in the system only for the balance Credit and FOB of exports available for further utilization 11.2 Verification of the DEPB The DEPB shall be verified by the Export Section of the Customs station from where the exports have taken place. Procedure for verification of DEPB has been notified from time to time by the Board/this office through circulars/instructions. Such procedure shall be strictly followed. For this purpose, original DEPB issued by DGFT shall be produced to the officer designate .....

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e 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 DEPB and the list of Shipping Bills attached with the DEPB to the effect that the verification of all the Shipping Bills is satisfactorily done and put his signature with date and official stamp. 11.3 Registration Of DEPB (i) Before claiming exemption under DEPB Exemption Notificati .....

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ime of obtaining the DEPB. The CHA/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. After entry of data a checklist will be printed. The DEPB holder shall verify the details of DEPB in the check list, sign the check list and return the same to the officer. The officer shall then complete the registration process in the System. After the DEPB is registered in ICES a registration n .....

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r the balance duty credit and FOB of exports in the manner as stated above. In case any change in the data of DEPB is required to be made after completion of registration, the same shall be made by the Assistant/Deputy Commissioner. 11.4 Transfer Release Advices (i) DEPB Licences registered in locations running on ICES 1.5 shall be available for automatic online debits against Bill of Entry filed at any of the ports which are operational under ICES 1.5. A common Ledger of licences shall be centr .....

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I 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 Customs station. Only fresh RAs will be registered in the EDI System. Partially utilized RAs will continue to be handled manually. Following particulars shall be entered in .....

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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 port of issue (office copy), 2. Customs copy for port of clearance and 3. Importer s copy. (iv) The office copy for port of issue shall be retained by the TRA issuing Cu .....

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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) The normal exemption can be claimed as usual against an item in the B/E under S.No.39D of Annexure C . If exemption is also claimed against a DEPB under Notification 034/97 .....

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e CIF value against that item. For each item claimed for exemption under DEPB, details referred to above will be required to be indicated. The System will determine the duty amount on the basis of CIF/Quantity of goods and shall debit the duty from the DEPB credit ledger and the CIF amount from the FOB of Exports. If sufficient balance to cover the CIF value and the Duty foregone is not available in the DEPB, the System will disallow submission of the B/E. (iii) For indicating the option of paym .....

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ication 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 debits of EXPORT FOB (= import CIF) and duty sought to be debited, DEPB wise against an item S. No. of an invoice, will also be printed. The importers/CHAs should check the .....

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pect 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/scrips in original indicating total amount of duty credit and export FOB utilized, in the debit sheet attached to the scrips, should be presented to the import Appraiser/Superintendent for assessment and signatures on debit sheets of DEPB scrips. The Appraiser/Supt. will retrieve the B/E on sc .....

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ce 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 along with TR-6 Challan (if any) and duty will be paid as usual. (iii) Where the Appraising Officer/Supdt, during the process of assessment, denies the exemption claimed under .....

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n 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 additional duty is not claimed, only basic duty will be debited. These debits will be made by the System in the DEPB Ledger. If more than one DEPB is utilized against an item only .....

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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 manual B/E will be assessed as usual. After assessment, the amount of duty forgone due to exemption under DEPB and the CIF of goods imported being cleared against DEPB will be comput .....

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PB 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/DFIA, EPCG, and REP etc which require import licence for availing benefits of exemption notifications will be processed under ICES 1.5. The procedure mentioned below will be follo .....

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d 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. I If any information which is necessary for a particular type of licence is not furnished, system will not accept such incomplete information for registration of licence. The system will maintain ledger in respect of total face value, item wise quantity and value and credit for the same will automatically be created on registration of licen .....

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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, wil .....

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st or through a letter to custom house but should be presented by a person who shall get the data entry done, verify the correctness of data on the check list and shall present the licence to the Appraiser for registration and take possession of the same after registration. 12.2 Acceptance & Debit of Bonds (i) Where the export obligation has not been fulfilled and option N has been entered in the field Exp. Oblg: the system will ask for entry of Bond number. Therefore, if export obligation h .....

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Advice (TRA) (i) If both sender and receiving Customs location are operating on centralized ICES Version 1.5, no TRA need to be issued. A common centralized licence ledger shall be maintained by the system for utilization of licence for value and quantity. (ii) TRAs received from a non-ICES location shall be registered like a licence for the portion of value and quantity covered in a TRA. Only fresh TRAs will be registered in the EDI System. Partially utilized TRAs will continue to be handled m .....

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ered in the system with the original licence/TRA. After satisfying himself with correctness, will submit the licence in the system on the basis 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 .....

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ice 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 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 f .....

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ing manual B/E. For debits of licence value and quantity, in the case of electronic Bill of Entry the system shall make debits automatically on the basis of value and quantity of item in the Bill of Entry. For debiting against manual B/E the figures of value and quantity will be entered by the Appraiser in the system through a Menu for this purpose. Entries of debits on the hard copy of the licence will be made by the importers and certified by the Appraiser as usual. 12.7 Exemption for Spare Pa .....

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PCG licence will not exceed the total face value of licence. (ii) No credit of value will be given for spares in case of imports against TRA. It may be noted that TRA is required to be obtained for spare parts also. In case of first import, no TRA will be admissible for spares. 12.8 Amendment of licence after registration Amendment 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 unutilize .....

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shall amend the status code to 2 , 3 and 4 for cancellation, suspension and re-instatement respectively. 12.9 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. 39.E of the 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 .....

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item in the B/E for debit against another license or for normal assessment. Bond/BG details should also be provided wherever so required. (iii) After successful entry of data of the B/E in the system, a check list will be printed by the service center operator and given to the importer/CHA. The importer/CHA 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 CHA/importers before returning the ch .....

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or ease of distribution of various category of documents among the officers the provision has been made in the system to create any one or more of sub-groups in respect of the following Exim Scheme Codes:. Group Name Exim Scheme Codes Schemes 7A 13,14,20 7B DEPB 7D DEEC Advance authorisation 7G EPCG 7H 22 to28 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 CHA/importer should present the check list .....

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alid 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 th .....

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e hard copy of the licence. 12.12 Examination/Out of Charge Procedure for goods registration, examination, out of charge and printing of B/E after out of charge will remain the same as mentioned above in Para 6. 13. Imports by 100% EOUs:- 13 .1 Registration of EOU. All the 100% Export Oriented Units including STP/EHTP etc. will be required to be registered as EOU in the System before filing of a Bill of Entry. The designated officer shall make data entry for registration of an EOU. All verificat .....

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oval 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 codes of the IEC) in case a 100% EOU has more than one factory. 13.2 Filing of Bill of Entry Entry of Bond details (i) In the Annexure C format for declaration for data entry, S. No. 18 .....

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nd 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 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 .....

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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……….with S.No. of item in the notifications is required to be indicated against the respective item. The data entry operator shall enter the code of EOU against the field Exim code &helli .....

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printed. (iv) The importer/CHA 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 un-assessed copy of the Bill of Entry after submission shall be taken by the importers. 13.3 Appraising of EOU B/E. (i) The importer/CHA shall present the un-assessed Bill of Entry along with the Bonds/certificate and other documents supporting .....

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mount 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 entered as 0(Zero). The appraiser has the option of removing EOU notification where the importer is not found to be eligible for the exemption. (iii) Where the importer has not furnished Bond or central excise cer .....

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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 .....

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rocedure for registration of Bond/BG has been explained earlier in this Public Notice. 14. Availing Exemption under JOBBING Scheme Notification No.32/97-Cus exempts goods imported for carrying out any job work and re-export subject to conditions specified in the said notification. Importers claiming the said exemption would be required to indicate the relevant Exim code and Notification in the columns Additional information for claiming benefit under specified exemptions schemes . The Bond type .....

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. 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/E. The procedure for execution and maintenance of Bond/BG in the system will be like any other Bond. 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. .....

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tem of Import intended to be Ex-Bonded Item Quantity of item intended for ex-Bond S. No. in invoice (ii) On out of charge of a Warehouse B/E the system will create a ledger of quantity in respect of all the items included in Warehousing B/E. For the purpose of filing 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 Warehousin .....

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ion 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 center operator for submission of the Ex-Bond B/E. On submission the system will generate the B/E No. 15.2 Assessment The B/E will be allocated by the system to the Assessing Groups on the basis of same param .....

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ce Centre the importer/CHA will get the Bond debited from Bond Section and get suitable endorsement on B/E with respect to debit of Bond amount and other details. 15.4 Printing of Assessed B/E and Duty Paying Challan 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 .....

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respond to the Bond register maintained in the Bond Section; b) The goods are being cleared within the validity period of Bond, interest (amount of interest will not be calculated by the system, therefore should be calculated manually) if any on the Warehoused goods as chargeable under Section 61of the Custom Act 1962 as per the rates specified under Section 47(2) of the Act ibid and/or any charges including fine/penalty payable as provided under Chapter IX of the Customs Act, 1962 have been pai .....

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e service center and duty will be paid at the designated bank. (ii) After satisfying the requirements relating to clearance of the goods the Superintendent will give out of charge on the system. 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 EX-Bond B/E. The system will also print along with B/E three copies of Order of Clearance (O/C). One cop .....

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x-Bond B/E. 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 should be furnished at S. No. 18 in the Format for declaration at S .....

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e 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 can not 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-exp .....

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/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 used. The certificate shall be utilized against all such notifications r .....

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External Affairs, Defence etc. Such certificates 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 wi .....

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ity period has not expired. All the documents on the basis of which the items are closed and the Bond is cancelled will be kept in the related Bond file for the purposes of record. 20 Assessment of Goods under Chapter 55 Of Customs Tariff (i) In case of goods of 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 sa .....

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unt will be taken for levy of duty. 39 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 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 .....

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ings, Bank Guarantees, Sureties - Debit and Credit 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 a .....

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ils for registration: - Bonds/Undertakings 1. IEC 2. 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. .....

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ter submission the job shall 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 .....

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be physically 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 .....

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ficate 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 W : Warehouse Bond is mandatory. EOU Bond: In case of items, where EOU Notification is claimed, EO .....

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ion of assessment, the Bond requirement details will be printed on the Assessed Copy of the BE. Where the Bond has not been executed before assessment, on completion of assessment and payment of duty (wherever required) the importer is required to execute the Bond in respect of the Bill of Entry in question before goods registration in the Shed. If the Bond has not been executed against the Bill of Entry the goods registration cannot be done. The Importer has to give a written request to AC/DC f .....

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e 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 recovery (b) Assessment finalized and differential deposited s .....

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y 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 .....

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Bonds and the system will maintain an account in this behalf. The procedure for processing of such Bills of Entry is briefly indicated below:- (vi) Warehousing Bill of Entry (a) For Warehousing Bill of Entry, the type of Bill of Entry should be indicated as W . The importer may indicate the Bond details if a continuity Bond has already been executed in the same manner as has been explained in respect of 100% EOU. The processing of warehousing Bill of Entry shall continue to be as at present in .....

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e time of data entry of B/E, Bond requirement shall be on the Bill of Entry. (c) The Bond shall be registered with the designated Bond Officer and debited in respect of a B/E. Unless the Bond is debited in the system, Bill of Entry cannot be registered for examination & out of charge at the shed/docks. (vii) Provisional Assessments:- (a) Where an item of the Bill of Entry is assessed provisionally by the Appraiser irrespective of the fact, whether EOU/Warehousing Bill of Entry, PD Bond will .....

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the system will enforce Bond requirement. The Appraiser shall specify the amount of Bond and bank guarantee. The duty if any assessed shall be deposited with designated bank as usual. The Bill of Entry will not be registered in the shed/docks for examination & out of charge till the duty is paid and the Bond and BG as specified has been debited. The details of Bond debit or the Bond requirements shall be printed on the provisionally assessed B/E. Details of a debited Bond will also be print .....

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heir clearance from Customs. The EDI system has been designed to provide for both the options namely, the ultimate buyer paying a percentage loading over the invoice price or a fixed sum in addition to the invoice price based on the high sea sale agreement and the local invoice to arrive at the final assessable value. (ii) If the goods have been purchased on High Seas Sales basis, option Y should be indicated at S.No 5C in the format. The IEC & Branch code of the original importers i.e. Sell .....

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gainst the field amount and shall be in Indian Rupees. The additional amount would get distributed proportionately amongst the various items in the invoice for determination of assessable value. In case goods relate to more than one invoices, the High Seas sales charges should to be indicated against each invoice, 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 .....

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ue of High Sea sale charges. The Appraiser assessing the B/E will also be able to change the rate or value of High Sea Sales charges through change option. Principles of natural justice would need to be followed wherever required. The details of the rate or value of High Sea Sales Charges and the IEC 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 .....

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nished. Invoice S No Item Sl No. Description 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. .....

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a separate unit retail sale price. (iv) The retail sale price would have to be indicated in Rupees and not in any foreign currency and should conform to the provisions of the Standards of Weights and Measures Act, 1976, the rules made there under or any other law in this behalf. Quantum of abatement need not be declared since the system would apply the said reduction with reference to the Central Excise Tariff Heading. Details of such items for which Retail Sale Price has been declared may be ca .....

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nt Of Special Valuation Branch Bills Of Entry Through EDI 24.1 The assessment of provisional SVB Cases shall be carried out in EDI system. The following steps need to be followed carefully: a. In provisional SVB cases, Bills of Entry shall be submitted in EDI System and not manually. b. In the Rule 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 De .....

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paid. He shall also verify on the Customs Copy of B/E to the effect that debit has been made in the Bond. Shed Appraiser/Superintendent shall also make an endorsement on the importer copy and exchange control copy (duplicate and triplicate) of B/E that the B/E has been assessed provisionally due 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 ma .....

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he 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 importe .....

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Notf Yr Sl No. CTH Notfn Sl No 1 2 3 4 5 6 7 8 9 10 Abbreviations in Col. (3) above refer as under. Anotfn = Anti-dumping notification number/year I S No. = Item S.No. in the notification P S No. = Producer/exporter S.No. against the respective country QTY = Quantity of goods in the units of measurement on which anti-dumping rate has been fixed, if different from quantity declared in the invoice details. (iii) After entry of CTH, the data entry operator shall enter the details of Anti-dumping no .....

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d copies of bills of entry. 26. Tariff Value (i) Notification Directory Directory for Tariff Values has been created in the system as per notification number 036/2001-Customs (NT) dated 3.8.2001 as amended. Contents of the directory are similar to anti-dumping duty directory. The amount indicated in the same column will be rate of Tariff Value per unit of measurement of quantity whereas in the case of anti-dumping duty it will be rate of duty. The rates of value are applicable to imports from al .....

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claration 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 ANotfn IS No PS No QTY T Notifn No IS No Qty Exemp. Notf Yr Sl No. CTH Notfn Sl No 1 2 3 4 5 6 7 8 9 10 11 12 13 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 measuremen .....

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nal duty under section 3(2) of Customs Tariff Act, 1975, the basic Customs duty and the assessable value based on tariff value shall be added. In case the importer has not declared the Tariff value, the Appraiser at the time of assessment will get a systems alert for tariff value. The Appraiser will have the option to select the tariff value and also change the S.No. of the Tariff value if incorrectly declared by the importers. The rate of Tariff value will be printed on the check list as well a .....

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