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Computerized Processing of Bills of Entry under the Indian Customs EDI System - Imports (ICES 1.5) at ICD Sachin (Surat) & ICD Valvada (Vapi)-Reg.

Customs - 47/2010 - Dated:- 27-8-2010 - OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, NAVRANGPURA, AHMEDABAD-380009 F.No.VIII/48-11/Cus/Sys./2009 Date: 27/08/2010 PUBLIC NOTICE NO. 47/2010 Sub: Computerized Processing of Bills of Entry under the Indian Customs EDI System - Imports (ICES-1.5) at ICD-Sachin (Surat) & ICD-Valvada (Vapi)-Reg. In continuation of Public Notices No.49/2009, dated 23.12.2009, and 01/2010 dated 06.01.2010, regarding launch of ICES 1.5 at ICD-Sachin (Surat) & .....

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ched with assessed copy of Bill of Entry when the same is presented in the Import Shed for clearance 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 transmitte .....

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ile 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 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 Cod .....

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should immediately get themselves registered at any of the Customs locations as per Public Notice 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 Noti .....

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k s certificate indicating the exchange rate applicable for the date on which the Bill of Entry 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 specifie .....

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ment Codes attached as Appendix 2 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. 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 .....

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. However, EDI messages between Customs and DGFT for licence are in the process of establishing. 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 .....

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shall be as follows :- a. Entry of Bill of Entry having up to 5 items ₹ 60 b. Each additional 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 .....

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est (SIGM)/Consol Manifest through the Service Centre at ICD- Sachin (Surat) & Valvada (Vapi), on all working 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 .....

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the designated officer for approval. If the designated officer is satisfied with the amendment requested he 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 .....

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voice and packing list. Details of information in Annexure C should be correct, complete and legible. Incorrect 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 .....

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Nos. have been correctly furnished in the Annexure C submitted by them. (iii) The claim for assessment shall be made against each item of the invoice. If there is more than one invoice, information shall be furnished for each item invoice-wise i.e. complete information of items in one invoice must precede information of items in the second invoice. (iv) If the particulars of classification are same for the next item, the word do will be accepted by the system. (v) ITC (HS) Nos., CTH and CETH sha .....

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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: - Generic Description CTH Notfn./Year, Sr. No L37/19, Nebulizers 90189093 021/02, Sr. No. 363 (viii) The Service Centre Operator s .....

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ck list duly signed by the CHA/Importer should be handed over to the service centre operator for entry of corrected 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 .....

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r shall retain the original Annexure C declarations with copies of invoice and packing list and shall hand over all the check lists to the Customs Authorities periodically. 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 .....

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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 s .....

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f Entry takes place in an automated environment and workflow according to the jurisdiction of Customs Officers 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 b .....

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umstances so warrant. (iii) Group 7 was created for handling assessment of goods under Export Promotion Schemes 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 w .....

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of Entry in respect of certain goods covered by some exemption notification has been made available for faster 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 .....

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icer (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. 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 .....

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goods in the system. In case Assessing officer and AC/DC, as the case may be, agrees, ab-initio or on receipt of the reply, with the claim 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/Import .....

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cer shall accordingly give examination order on the system which shall be approved by the Group AC/DC. On approval 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 Cop .....

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Entry shall move in the system as in the case of second check assessment. The CHA/Importer shall take print 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 O .....

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n 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 to Customs system. 5 Payment of Duty After the asses .....

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ount for seven days period after expiry of interest free period. If interest free period of seven days has expired, 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 .....

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inal, if the notification so requires. ix Copy of the Bond or undertaking executed, if any. x GATT declaration duly signed by the importer. xi Technical literature, xii Licence in original and a photocopy of licence. xiii Any other document/certificate necessary for clearance of goods. xiv. Identity proof of the representative of Importer and authorization issued by the company for filing documents on their behalf (ii) The Inspector/Examiner will complete the goods registration and examine the g .....

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already taken place, the Bill of Entry shall move to the Appraiser/Supdt directly for out of charge after payment of duty. 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 Appraiser/Supdtt. for out of charge order. 6.3 All the above documents, except original Licence, will be retained by Customs at .....

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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 the Order of Clearance number and name of the examining Appraiser/Supt. The importer s copy and Exchange Control copy of the Bill of .....

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orter/CHA after enclosing the Gate Pass No. and date on the same. The Importer/CHA will present the Importer s copy of the order of clearance to the Customs officer at the Gate along with importer s copy of the Bill of Entry and the Custodian s Gate Pass. After inspecting the packages, the order of clearance copy will be retained by the Gate officer after endorsing number of packages cleared against the order and the copies of the Bills of Entry and Gate Pass shall be returned to the importers. .....

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ails of the Job shall automatically moved to the screen of the concerned group AC/DC for online approval. Concerned AC/DC shall open the Section 48 approval form 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 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 .....

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ior 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 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 .....

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en 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 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 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 .....

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transmitted online from DGFT, the DEPB licences shall be registered in the system before filing Bill of Entry claiming benefits of exemption against DEPB. If the DEPB licence has already been partially utilised, the same shall be registered in the system only for the balance Credit and FOB of exports available for further utilization 11.2 Verification of the DEPB The DEPB shall be verified by the Export Section of the Customs station from where the exports have taken place. Procedure for verific .....

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ation 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 DEPB and the list of Shipping Bills attached .....

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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 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 h .....

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istration 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 Assistant/Deputy Commissioner. 11.4 Transfer Release Advice .....

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location which are running on old ICES Version 1.0. For this the TRA shall be generated in the system and a hard copy of TRA shall be issued which has to be registered in the system at ICES1.0 locations. (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 cop .....

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ransferred Invoice No MAWB/BL No./DT HAWB/HBL No./DT. Conditions if any (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 gener .....

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licence with incoming or outgoing TRAs at the respective port of clearance 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 issu .....

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emes when they are brought on ICES. (ii) In case more than one DEPB is required to be debited against one item, the importer will be required to indicate the DEPB Registration No. and CIF value of the goods for each DEPB to cover the entire CIF value against that item. For each item claimed for exemption under DEPB, details referred to above will be required to be indicated. The System will determine the duty amount on the basis of CIF/Quantity of goods and shall debit the duty from the DEPB cre .....

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ot required to be filled in for DEPB Bs/E. (iv) If the basic Customs duty and the additional Customs duty debitable 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 Notificatio .....

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t corrected by the data entry operator. 11.8 Submission of B/E On 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/scrips in original indicating total amount of duty cred .....

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FOB of Export. 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. 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 con .....

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uty/CIF against that item. 11.10 DEPB Debit Ledger On registration of DEPB or TRA in the System, the System will maintain the ledger for duty credit amount and export FOB. Where the exemption from both the basic Customs duty as specified in the First Schedule to Customs Tariff Act, 1975 and additional duty leviable under Section 3 of Customs Tariff Act, 1975 are claimed, the sum of basic duty and additional duty amount will be debited to the duty credit in DEPB. The CIF of the related items will .....

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export FOB is available in the DEPB to cover amounts of both 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 .....

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d export FOB. The debit screen can be accessed through the DEPB 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 Exp .....

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the licence will be furnished by the licence holder in the form as per Annexure- A. The form is common for all types of licences, some of the fields may not be applicable to a category of licence, and therefore, only relevant details should be filled. It will be a pre-condition of registration of licence that the IE-Code of the licence holder is received by the Customs system from DGFT system. I If any information which is necessary for a particular type of licence is not furnished, system will .....

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of the licence. If the sum is greater than face value of licence, 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 s .....

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ke 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 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 .....

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nically the Bond will automatically be debited by system for the amount of duty foregone. Bond types for export promotion schemes are as under: Scheme Bond type EPCG EC DEEC DE DFRC DE REPL DE 12.3 Registration of incoming Transfer Release Advice (TRA) (i) If both sender and receiving Customs location are operating on centralized ICES Version 1.5, no TRA need to be issued. A common centralized licence ledger shall be maintained by the system for utilization of licence for value and quantity. (ii .....

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urn the same to the RA holder. 12.4 Submission of Licence/TRA in the system The license/TRA holder will present the check list of the licence/TRA along with original documents to the proper officer. The officer will compare the details entered 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 s .....

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cation operating of ICES Version 1.5. TRA shall be issued only for ICES Version 1 locations or non-ICES location. 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 regis .....

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or the licence can be re-credited by entering unutilized TRA. No TRA will be issued manually. 12.6 Debiting Of Licence Licence will be automatically debited in respect of Electronic B/E and Electronic Transfer Release Advice and for debiting 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 an .....

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lue permissible for import of spares under exemption notification against EPCG licence. This value of spares will be within the total face value of the licence i.e. the sum of value of all items including value of spares imported against EPCG licence will not exceed the total face value of licence. (ii) No credit of value will be given for spares in case of imports against TRA. It may be noted that TRA is required to be obtained for spare parts also. In case of first import, no TRA will be admis .....

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ore, only incremental or decremental 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 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 t .....

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above. Against one item in the B/E only one licence will be debited. If the Qty &/or value in the licence is not sufficient to cover whole qty &/or value of an item in the invoice, the invoice qty should be split in to a separate 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 .....

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d be obtained by the CHA/importer from the service center operator. This check list will incorporate B/E number and item/licence wise details of debit of qty., value and duty forgone for debit in the Bond etc. 12.10 Assessment of B/E (i) For ease of distribution of various category of documents among the officers the provision has been made in the system to create any one or more of sub-groups in respect of the following Exim Scheme Codes:. Group Name Exim Scheme Codes Schemes 7A 13,14,20 7B DEP .....

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s 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 ass .....

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nter. The printout of B/E will contain duty-paying challan if duty is payable and statement of debit of licence for value/qty and debit of Bond for duty foregone in respect of each item. The figures of these debits should be endorsed on the 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 .....

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y the EOU for registration. 1. EOU type: I. A-EOU - General 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 .....

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cate No…………DT…………… where the Bond is executed with Central Excise authorities; and a procurement certificate has been issued by them. 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 o .....

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he 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.(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……&helli .....

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on no./yr & S.No. will be printed. 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/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 .....

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ral Excise 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 b .....

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er 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 a Central Excise certificate is 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 cop .....

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sed, 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 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. Imp .....

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s. 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/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 .....

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de; 1-digit warehouse type; and 3-digit serial number of warehouse, e.g. WFD61001. If no code is assigned other to be used as code-WFD6O001). INVOICE PARTICULARS For Ex-Bond B/ENo-Invoice S.No.- in Warehouse B/E Item 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 .....

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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 ser .....

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will be required. However, in case of availing of exemption requiring Bond, same would need to be debited as in the case of any Home Consumption B/E. 15.3 Debiting of Bond After obtaining the print out from Service 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 Assesse .....

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nd B/E along with all other documents should be presented to the Superintendent authorized to give Out of Charge of the Ex-Bond B/E. The Superintendent shall verify that:- a) The particulars in the Ex-Bond B/E correspond to the Bond register maintained in the Bond Section; b) The goods are being cleared within the validity period of Bond, interest (amount of interest will not be calculated by the system, therefore should be calculated manually) if any on the Warehoused goods as chargeable under .....

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firming correctness of assessment. The Appraiser/Superintendent will re-assess the B/E, if so required. The system after re-assessment will generate duty challan for differential amount which will be printed at the 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 .....

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ard copies of the O/C package serial numbers and number of packages to be cleared against the respective Ex-Bond B/E and will put his signature with his office seal on the copies of O/C and also on the copies of Ex-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 fil .....

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d S.No. of item in the notification which require execution 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 respect of each .....

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, 1996, the same should also be registered in the system. For this purpose, the certificate obtained from the central excise office shall be produced to the Appraising Officer, before filing the B/E. The Appraiser/Superintendent shall 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. .....

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r reference to concerned Central Excise authority. 18. Certificates from Other Authorities Certain notifications require certificates for eligibility of exemption from various other organizations like Ministry of 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 pr .....

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ond has been debited are closed, the Bond can be cancelled. However, if the Sr No. of items are closed and the Bond is not cancelled the same will continue to be used if there is a balance in Bond amount and validity period has not expired. All the documents on the basis of which the items are closed and the Bond is cancelled will be kept in the related Bond file for the purposes of record. 20 Assessment of Goods under Chapter 55 Of Customs Tariff (i) In case of goods of aforesaid Chapter, under .....

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he 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. 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 qt .....

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ble for maintenance of documents related to Bonds, Bank Guarantees and Undertakings. Concerned AC/DC shall handle the Bonds. The Bond section will be responsible for the following: - Registration of Bonds/undertakings, 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 .....

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ly by Bond/BG Section. 21.2 Registration of Bond (i) The Bond module provides for registration of all Bonds/Undertakings, Bank Guarantees, Sureties etc. in the system. The importer shall furnish the following details 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 captur .....

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tion. On entry system will assign a job no. and check list is generated. The importers/CHA shall satisfy himself with the correctness of details. The corrections if any shall be made and job shall be submitted. After submission the job shall be forwarded to designated AC/DC to accept the Bond. The importer shall present the original Bond 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 .....

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d documents shall be taken by the Bond officer/Bond clerk. The Bond officer/Bond clerk after receipt of the Bond/BG/Security etc. shall enter in the system location of Bond storage where the Bond documents have to 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 ru .....

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here, 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 .....

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s for Bond amount at the BE level. AC/DC has to confirm the action of Appraising Officer. Auditor has no option w.r.t. Bonds. However, he can view the Bonds requirements. (iv) Bond Requirement Details On completion of assessment, the Bond requirement details will be printed on the Assessed Copy of the BE. Where the Bond has not been executed before assessment, on completion of assessment and payment of duty (wherever required) the importer is required to execute the Bond in respect of the Bill o .....

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he Bond meets the legal requirement of the assessment of the B/E. If the amount to be debited is more than the credit balance in the Bond and BG Ledgers, 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 .....

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(Specified by AO) Credit amount Date of 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, .....

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Management System, changes are being proposed in the processing of Bills of Entry for Warehousing of Imported goods and goods assessed to duty provisionally. The Bills of Entry would be linked to the respective Bonds and the system will maintain an account in this behalf. The procedure for processing of such Bills of Entry is briefly indicated below:- (vi) Warehousing Bill of Entry (a) For Warehousing Bill of Entry, the type of Bill of Entry should be indicated as W . The importer may indicate .....

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ounts. 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. Where Bond has not been debited at the 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 .....

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nce 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 not been entered at the time of data entry, 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 .....

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gnated bank like the duty and fine/penalty. 22. High Sea Sales Consignments (i) This category would cover all imports where the goods have been transferred by the original importer by sale or otherwise before their clearance from Customs. The EDI system has been designed to provide for both the options namely, the ultimate buyer paying a percentage loading over the invoice price or a fixed sum in addition to the invoice price based on the high sea sale agreement and the local invoice to arrive a .....

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ly paid or payable) as a percentage of invoice value, the percentage rate should be indicated in the field Rate . Where a fixed amount is paid or payable over the invoice value such amount should be indicated against the field amount and shall be in Indian Rupees. The 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 indica .....

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orter/CHA. (iv) After submission, the B/E shall be processed under the EDI-System as a normal B/E. The Appraiser, Auditor, AC/DC at the time of processing the B/E will be able to view the details of rate or value 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 .....

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is leviable to additional duty under Section 3 of CTA, 1975 with reference to the retail sale price declared on the article the relevant column should be filled(Y/N). If yes following particulars should be furnished. 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 .....

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would be having three separate retail prices. Each article, which has different characters, specification including the difference in size of packing should be declared separate items in the Bill of Entry with a separate unit retail sale price. (iv) The retail sale price would have to be indicated in Rupees and not in any foreign currency and should conform to the provisions of the Standards of Weights and Measures Act, 1976, the rules made there under or any other law in this behalf. Quantum o .....

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icles, which require declaration of Retail Sale Price. Provision has also been made for amendment of declared Retail Sale Price at different stages subject to appropriate approvals wherever required. 24 Assessment 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. I .....

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along with proof of payment of Revenue Deposit (on a Challan) which will be verified by the Shed Appraiser/Superintendent and he shall enter departmental comments, challan no, date and amount of revenue deposit 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 provision .....

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n 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 .....

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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) above refer as under. Anotfn = Anti-dumping notification number/year IS 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 .....

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such unit of measurement on the basis of which anti-dumping duty is leviable has also to be declared for computation of duty amount. The rate and amount of anti-dumping duty will be printed on the check list and copies of bills of entry. 26. Tariff Value (i) Notification Directory Directory for Tariff Values has been created in the system as per notification number 036/2001-Customs (NT) dated 3.8.2001 as amended. Contents of the directory are similar to anti-dumping duty directory. The amount in .....

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ble 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 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. C .....

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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 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 App .....

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e to Additional Duty under Section 3(1) of the Customs Tariff Act, 1975, codes have been given to enable the documents for such goods to be processed on the System. A list of such codes is given in Annexure E for filing Column 39(B) (5)-CETH CODE. 29. General Information With a view to minimizing the number of queries at the time of assessment and to improve the quality of assessment, it has been decided to capture the following information about goods imported, in the ICES system at the time of .....

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