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TMI BlogLaunch of Indian Customs EDI System - (ICES – 1.5) for Imports and Exports, at ICD Borkhedi of M/s. Distribution Logistics Infrastructure Pvt. Ltd., Integrated Logistics Park, ICD, Borkhedi, Nagpur – 441108, Maharashtra – Reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... was notified as Inland Container Depot (ICD) which was notified as Inland Container Depot (ICD) vide Notification No.12/1997 (NT) dated 02/04/1997 (against Serial No. 9 (ii) whole of Nagpur (Maharashtra State) issued by Board, Public Notice No. 01/2016 dated 05.04.2016 under Section 8(a) of the Customs Act, 1962 and Public Notice No. 02/2016 dated 05.04.2016 under Section 45(1) of the Customs Act, 1962 issued by this office. 13 posts have also been sanctioned by the Director General (HRD), New Delhi on cost recovery basis. All other required formalities including pre-production have been completed successfully. IMPORT 1. Under the EDI-System, the Bill of Entry shall be filed electronically and shall be processed online in an automated computerized environment. Certain declarations and certificates etc. in original wherever required shall continue to be attached with the assessed copy of Bill of Entry when the same is presented in the Import Shed for clearance of goods. The requisite documents also can be called for by the Appraising Group if required while acting on the Bills of Entry. There are certain pre-requisites for filing the electronic declarations which are required to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to respective IGM lines under SMTP at the ICD. The Shipping Lines/Agents and Consol Agents, before filing IGM, should register themselves in the ICES at any of the ICES enabled Custom Stations. (Format of registration attached as Appendix 3) 1.4 Registration at ICEGATE for Remote filing of Bill of Entry or Manifest Those who intend to file Bill of Entry or manifest from their office should register themselves with ICEGATE through New Registration Module available at ICEGATE website which is mandatory for ensuring the compliance regarding filing of customs documents (Bill of Entry, Shipping Bill, Import General Manifest, Export General Manifest) under digital signature. To know more details please visit the New Registration Advisory, FAQ for New Registration and New Registration Demo under 'downloads' section and 'Login/Sign Up' section at ICEGATE website "http//:www.icegate.gov.in". For filing of Bill of Entry from remote, NIC has provided software which is free of cost and can be downloaded from NIC web-site. (http://ices.nic.in/ices/aspx) 1.5 Exchange Rates of un-notified currencies The ICES maintains exchange rates in respect of currencies the rates of which are no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hould be first registered in the ICES and the Registration No. should be indicated against each item of goods in the Bill of Entry. No separate registration shall be required for those licences which are received by Customs from DGFT online. (such licenses shall automatically be registered in ICES and can be utilized for debit against a Bill of Entry after approval by Proper officer in the system). (Format of Licence registration attached as Annexure A) 1.11 Service Centre charges: Facility of data entry of IGM, Bill of Entry etc. is available at service center at ICD on payment basis. The schedule of charges for various types of services payable at the service centre are indicated below, which may be amended from time to time: The schedule of charges for data entry in the Centre shall be as follows :- a. Entry of Bill of Entry having up to 5 items ₹ 91.20 b. Each additional block of 5 items ₹ 11.40 c. Amendment fee ₹ 22.80 d. Entry of IGM ₹ 91.20 e. Charges for additional query printing ₹ 11.40 f. Entry of licenses ₹ 88.40 g. UAB declaration ₹ 91.20 Note: the above charges include data entry of the documents, check ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ronic Bill of Entry by data entry at the service centre operator or by transmitting details in specified file format through ICEGATE from his premises. Filing through Service Centre (i) The Customs broker/Importer should furnish information in 'Annexure C'and present the same to the service centre operator along with copy(s) of import invoice and packing list. Details of information in Annexure C should be 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 accepted, the Customs broker/importer should verify the particulars. (ii) Once the SMTP is filed in the Customs Computer System, whenever a Bill of Entry pertaining to any line in the said IGM is filed, the system will cross verify the details of IGM No., the Bill of Lading etc. and the Bill of Entry would be accepted only if the relevant particulars mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing data and hand over the revised checklist to the Customs broker/Importer for re-confirmation. This process would be repeated till the Customs broker/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 Customs broker/Importer. The Bill of Entry No. shall be in a running serial number of all the Custom Houses operating on consolidated ICES 1.5.The Customs broker/Importer shall note down the Bill of Entry No. and return the check list to the operator. The Bill of Entry Numeric No. shall be suffixed with the date of filing. Thus Numeric number combined with date shall be a Bill of Entry Number. Since running number sequence is common for all-India basis, the Bill of Entry number may not be continuous. (x) The Operator shall retain the original Annexure 'C' declarations with copies of invoice and packing list and shall hand over all the check lists to the Customs Authorities periodically. Remote filing through ICEGATE The Customs brokers/Importers having interne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Importer has to ensure correctness and validity of data entered failing which the data will either be rejected by the ICES or incorrect information shall be incorporated in the submitted Bill of Entry which shall lead to problems of amendments. Self Assessment: The bill of entry shall be deemed to have been filed and self-assessment of duty completed when, after entry of the electronic declaration in the Indian Customs Electronic Data Interchange System either through ICEGATE or by way of data entry through the service centre, a bill of entry number is generated by the Indian Customs Electronic Data Interchange System for the said declaration. 4 Processing of Bill of Entry for Assessment (i) Once the Bill of Entry is submitted in the system the ICES validates the details from various directories maintained in the system and calculates the value from the foreign currency to Indian Rupees applying the exchange rates as applicable on the date of submission of Bill of Entry in the system and determines the assessable value for levy of duty. Directories of the rates of duty as applicable on the goods on the relevant dates are also maintained in the system. ICES calculates the amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in ACP Clients for faster clearance of such goods. Bills of Entry in respect of the items under RMS facilitation would be assessed for risk 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 Customs brokers/Importers for payment of duty and getting the goods examined if required, and for out of charge. In so far as the NMI/DEC cases (e.g. Custom Notification Nos. 051/96 dated 23.07.96, 39/96 dated 23.07.96) are concerned, the debiting in the License etc. would be required to be done by the Appraiser/Superintendent in the Import Shed. Examination of such goods would be carried out as per prescribed norms, if selected for examination by RMS. The system appraisal Scheme is a Notification based Scheme and not description based. If the Appraising Officer finds that the Bill of Entry is not fit to be cleared under RMS he may forward the Bill of Entry back for regular assessment.. (RMS Circular of 2006) 4.2 Second Check Appraisement The electronic B/E will be assessed on the basis of the claims made in Annexure 'C'. In case the Assessing officer does not agree with the claim regar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs broker/Importer shall present the first check copy of the Bill of Entry on which examination report has been written along with original invoice and other import documents necessary for assessment to the concerned Group Appraiser/Superintendent. The Assessing Officer, if satisfied, shall complete the assessment of B/E in the system. After assessment the Bill of Entry shall move in the system as in the case of second check assessment. The Customs broker/Importer shall take print of assessed copy of Bill of Entry and TR-6 challan and shall deposit duty amount with the designated bank. The offices shall verify all CCRs before giving examination report in the systems. 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 the AC/DC screen. If the Audit Officer is not in agreement with the assessment then he shall indicate his objection online and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the custodian will enhance the security and transparency of the cargo as well as expedite the clearance of the cargo. Please refer CBEC Circular No. 24/2015 dated 14/10/2015 regarding Improving Ease of Doing Business - Issuance of Electronic Delivery Orders. 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 registration. (i) The Customs broker shall present documents, as per the list below (the documents should be arranged in a file cover in the following order):- i. Assessed copy of Bill of Entry ii. Duty paid challan in original iii. Copy of Delivery order iv. Bill of Lading v. Invoice in original vi. Packing List in original vii Certificate of origin in original, if required. viii Exemption Certificate in original, if the notification so requires. ix Copy of the Bond or undertaking executed, if any. x GATT declaration duly signed by the importer. xi Technical literature, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er/Superintendent is satisfied that the requirement of Section 47 of the Custom Act, 1962 have been complied with, he shall give 'Out of Charge" for the Bill of Entry on system. 6.6 After the out of charge order, the system will generate print of Importer's copy and Exchange 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/Supdt. The importer's copy and Exchange Control copy of the Bill of Entry along with one copy 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 Custodian along with the importer's copy of the Bill of Entry. The custodian shall issue the Gate Pass after verification of the correctness of Bill of Lading and number of packages etc. At this stage, one copy of the order of clearance shall be returned to the importer/Customs broker after enclosing the Gate Pass No. and date on the same. The Importer/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned by the System Manager in a file. After fresh Out of Charge Order new prints of the copies of Bill of Entry shall be given. 9. Re-assessment Any time after assessment and before Out of Charge Order, a Bill of Entry can be recalled and reassessed and put to reassessment by the AC/DC concerned, if it so warranted for any reason. 10 Advance Noting Advance B/E can also be filed in the ICES before the arrival of the vessel. In such cases, a B/E may be presented before the delivery of the import manifest, if the vessel by which the goods have been shipped is expected to arrive within 30 days from the date of presentation. The Customs broker/Importer may file an Advance B/E if he has the copies of the Bill of Lading and the invoice. The B/E would be filed and assessed in the same manner as indicated above. On grant of Entry Inwards, the Bill of Entry shall be regularized 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 Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... details with PAN have been transmitted by DGFT to Customs at the time of obtaining the DEPB. The Customs broker/Importer shall furnish details of DEPB licence in pro-forma given as ANNEXURE A. (iii) The designated officer shall make data entry of the DEPB details in the system. 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 number" shall be generated by ICES which will be endorsed on the face of the original DEPB in bold figures with the name of CUSTOMS STATION at which registered. For further activities, either for debiting against a B/E or obtaining a Release Advice, only this registration number shall be used. No claim of exemption of RA against a DEPB will be entertained for un-registered DEPBs. The DEPBs which have already been partly utilized prior to the introduction of on-line processing will be registered for the balance duty credit and FOB of exports in the manner as stated above. In case any change in the data of DEPB is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Customs Station and the importers copy of TRA shall be handed over to the applicant. (v) The requirement of production of original DEPB 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 recredited 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-Cus Dated 07.04.1997, the entries shall be made in Annexure 'C' under Serial No.39E. For DEPB Bs/E the scheme code is 'B'; therefore while claiming exemption under the DEPB, 'B' will be entered in column 1 of Sl.No.39E. Similarly codes will be assigned to other schemes when they are brought on ICES. (ii) In case mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licence/scripts 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 screen and assess the B/E in respect of all the items and shall countersign the debits in the original DEPB. 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 from the 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 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. This pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctive field of duty credit and 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 Export Promotion Schemes like DEEC/ADVANCE AUTHORISATION, DFRC/DFIA, EPCG, 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 followed: 12.1 Registration of Licence (i) Before filing of a B/E under any of such Export Promotion Schemes the related import licence will be required to be registered in the system. Data entry of the licence details will be made by registration clerk. Details of the licence will be furnished by the licence holder in the form as per Annexure- A. The form is common for all types of licences, some of the fields may not be applicabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 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. Obligation:' the system will ask for entry of Bond number. Therefore, if export obligation has not been fulfilled the respective category of Bond should be registered before registration of licence/RA. (ii) The Bond registered against a licence/RA will be utilized only in respect of clearances against that licence and at the time of filing B/E electronically the Bond will automatically be debited by 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 Regis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atisfy himself about admissibility of issue of TRA. The system will generate TRA No. and three copies of the TRA will be available for print. The check list signed by the licence holder and the office copy of the TRA will be retained by the Appraiser for record. No amendment of TRA will be permitted after it has been issued by system. Fresh TRA can be obtained for any further quantity/value or the licence can be re-credited by entering unutilized TRA. No 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 and quantity will be entered by the Appraiser in the system through a Menu for this purpose. Entries of debits on the hard copy of the licence will be made by the importers and certified by the Appraiser as usual. 12.7 Exemption for Spare Parts under EPCG Scheme (i) The system will create a ledger of face ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... voice 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 and given to the importer/Customs broker. The importer/Customs broker will check the details entered in the system and errors if any pointed out to the service center operator for carrying out corrections in the system. The Customs broker/importers before returning the check list to the operator for submission of B/E in the system should ensure that licence details are also correct. The operator will exercise option of submission of B/E in the system. After submission of the B/E in the system a check list of submitted B/E should be obtained by the Customs broker/importer from the service center operator. This check list will incorporate B/E number and item/licence wise details of debit of qty., value and duty forgone for debit in the Bond etc. 12.10 Assessment of B/E (i) For ease of distribution of various category of documents among the officers the provision has been made in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... obligation in the following manner: (i) AH should obtain acknowledgement from the concerned RA of their application showing their own duty calculation. (ii) (ii) During pendency of the said calculation AH can deposit the self calculated duty alongwith interest in cash by challan (showing relevant particulars) in the bank at the port where the authorization is registered. One copy of the paid challan shall be submitted to the Customs Authority at the said port which shall update its records; and/or (iii) They can produce valid duty credit scrip before the Customs Authority at the said port for debit of the own/self-calculated duty amount. Such scrip should be the one issued under Chapter 3 (excluding SHIS, SFIS and AIIS scrips) in terms of FTP (2009-14) or chapter 3 of FTP (2015-20) or be a Post-export EPCG duty remission scheme scrip. The debit shall only be in respect of goods that are permitted to be imported under the relevant scrip. The Customs Authority shall reflect the debit in Customs records and also suitably endorse it on the scrip. However, the AH shall pay the interest in cash in the designated bank at the port where the authorization is registered. One copy of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Bonds including the Bond for 100%EOUs. (ii) For a Bill of Entry for imports by 100% EOU indicate: - "Y" for Bond No………. if Bond is already executed with Customs at the point of import; `C' Cex. Certificate No………… DT………" where the Bond is executed with Central Excise authorities; and a procurement certificate has been issued by them and 'N' where neither Bond is executed nor Central Excise Certificate is obtained before presenting the Bill of Entry. Where the option given is 'N' the system shall require the Bond to be executed after assessment but before registration of B/E for examination & out of charge.Procedure for registration of Bond/B.G. has been separately indicated in para 21.2 of this Public Notice. The importer should indicate in the format the type of Bond as "EO" for 100% EOUs and indicate details of the Bond No. or the Central Excise certificate as the case may be. If Bond or Central Excise Certificate are not indicated it would be 'N' i.e. NONE. The data entry operator shall enter the related option Y or C and enter the details of the Bond or the certificate as the case may be in the respective f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rough 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 certificate, the system will require the assessing officer to specify the Bond amount/BG amount. The Appraiser shall specify the Bond & Bank Guarantee amount in system. After processing by the Appraiser the B/E will be audited by the Auditor and thereafter processed by the AC/DC. After the assessment print of the Bill of Entry can be obtained. The details of the Bond/BG shall be printed on the Bill of Entry where neither Bond is debited nor is a central excise certificate indicated, the system will print the Bond/BG requirements as specified by the Appraiser. (iv) In case the importer has executed the Bond with the central excise authorities, he shall produce the procurement certificate issued by the central excise officer to assessing officer along with the un-assessed copy of the Bill of Entry. Assessment of Bill of Entry would be done af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in para 11 & 12, wherever applicable. 15 EX-BOND Bill of Entry 15.1 This procedure will apply only to those ex-Bond Bills of Entry in respect of which the related warehousing Bill of Entry (Into Bond Bill of Entry) has been processed under ICES (Import) at the same Customs station. In the Format of Declaration at Service Center for data entry, the following details will undergo a change. Type of Bill of Entry (H) For Home Consumption (W) For Warehousing (X) For Ex-Bond: Warehouse B/E No ----,DT--- and Warehouse Code (i) Warehouse Code consists of 4-digit location code; 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 system details of Customs broker& the Importer will be entered as usual. In the field o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of debiting of Bond, license etc. the assessed Ex-Bond B/E along with all other documents should be presented to the Superintendent authorized to give Out of Charge of the Ex-Bond B/E. The Superintendent shall verify that:- a) The particulars in the Ex-Bond B/E correspond to the Bond register maintained in the Bond Section; b) The goods are being cleared within the validity period of Bond, interest if any on the Warehoused goods as chargeable under Section 61of the Custom Act 1962 as per the rates specified under Section 47(2) of the Act ibid and/or any charges including fine/penalty payable as provided under Chapter IX of the Customs Act, 1962 have been paid; c) The rate of duty has not undergone any change after assessment and the out of charge. In case any change has taken place after assessment in the tariff or exemption structure having bearing on assessment the B/E will be referred to the concerned Appraiser/Superintendent for re-confirming correctness of assessment. The Appraiser/Superintendent will re-assess the B/E, if so required. The system after re-assessment will generate duty challan for differential amount which will be printed at the service center and duty wil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld get respective Bond accepted and registered in the system as continuity Bond of that category in respect of each notification separately. The Bond registered for one notification cannot be utilized for another notification. Bond Codes for the types Bond are as under Bond type Bond code End use Bond EU Undertaking UT Re-export Bond RE 17. Certificate from CEX Authorities (i) Where the exemption notification provides for production of a certificate from the jurisdictional Central Excise authorities in terms of Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996, the same should also be registered in the system. For this purpose, the 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. Registration number shall be indicated at S.No. 18 (c) in the Format for B/E dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 certain sub-headings where the duty of Customs under the First Schedule to Customs Tariff Act, 1975 is chargeable on the basis of value or weight in Kgs. or area in SQM of the textile fabrics covered under the said subheadings and the duty chargeable will be the highest among the duties so determined on the basis of above mentioned three parameters. It is therefore, necessary to capture qty. in Kgs. and also the qty. in SQM in addition to the value of such goods. Provision has been made in the system to enter qty in Kgs. and qty in SQM in respect of above sub-headings. The system will calculate duty on value, on Kgs. & on SQM and will determine the highest among the three amounts. The highest amount will be taken for levy of duty. 40 B.1of Annexure C may be filled up accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Date of enforcement 8. Remarks Surety Details 1. Serial No. (as given by the party) 2. Surety Name 3. Address 4. Identification particulars of surety (Customs broker code, Chartered Accountant Registration No. etc.) 5. Remarks Cash Deposit 1. Challan No. 2. Date 3. Amount 4. Date of Deposit (ii) The Bond detail shall be entered in the Bond Section. On entry system will assign a job no. and check list is generated. The importers/Customs broker shall satisfy himself with the correctness of details. The corrections if any shall be made and job shall be submitted. After submission the job shall be forwarded to designated AC/DC to accept the Bond. The importer shall present the original Bond documents to the respective designated AC/DC for acceptance. (iii) The AC/DC shall observe all the instructions regarding acceptance of Bond issued by the Board/Commissionerate from time to time after satisfying that the documents submitted are in order & acceptable. The AC/DC shall retrieve the Bond details on screen by entering the job no., view the entries made in the system. If the information in the system match with the documents & conditions for acceptance of the Bonds are sat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew the Bonds requirements. (iv) Bond Requirement Details On completion of assessment, the Bond requirement details will be printed on the Assessed Copy of the BE. Where the Bond has not been executed before assessment, on completion of assessment and payment of duty (wherever required) the importer is required to execute the Bond in respect of the Bill of Entry in question before goods registration in the Shed. If the Bond has not been executed against the Bill of Entry the goods registration cannot be done. The Importer has to give a written request to AC/DC for debiting the Bond against a B/E. The importer shall specify the Bond Registration No. B/E No. and Date. The AC (Bond) has to retrieve the Bond and debit the Bond and BG. AC/DC Bond has the option to view the B/E. Before debiting, the system will pose the query "Whether the language of the 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 e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntain an account in this behalf. The procedure for processing of such Bills of Entry is briefly indicated below:- (vii) Warehousing Bill of Entry (a) For Warehousing Bill of Entry, the type of Bill of Entry should be indicated as 'W'. The importer may indicate the Bond details if a continuity Bond has already been executed in the same manner as has been explained in respect of 100% EOU. The processing of warehousing Bill of Entry shall continue to be as at present in the respective groups on first come first serve basis. (b) The system at the time of assessment of a Warehousing B/E shall display before the Appraiser the requirement of Bond equal to double the amount of duty payable. The appraiser at the time of the assessment can change the Bond/BG amounts. Where the Bond details have been entered at the time of data entry the same shall be displayed by the system & debit details will be printed on the Bill of Entry. 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 E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal importers i.e. Seller of goods on high seas, should be indicated. In the field of invoice details after the field of currency, new fields for indicating the costs incurred over and above the invoice value for purchasing goods on high sea sale have been added. Where such expenses are incurred, (whether actually paid or payable) as a percentage of invoice value, the percentage rate should be indicated in the field "Rate". Where a fixed amount is paid or payable over the invoice value such amount should be indicated against the field 'amount' and shall be in Indian Rupees. The 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 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. (iii) The data entry operator at Service Center shall enter these details in the relevant field in the system. These details will be printed on the check list. The IEC & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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 theLegal Metrology Act, 2009, 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 carefully verified by the Importers/CHAs before handing over the check list to the Service Centre Operator for submission of the Bill of Entry. It may also be ensured that all the articles covered in the invoice are carefully checked and Retail Sale Price declared in respect of all such articles, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided in para 3.2 of the said Circular No. 05/2016. All SVB investigations (other than renewal) where EDD is being obtained are required to be reviewed in terms of the said para 3.2 of Circular no. 5/2016. In cases where the importers have provided all the requisite documents, EDD should be dispensed forthwith. In cases where EDD is enhanced to 5%, due to non-submission of the documents/information by the importers, for any SVB inquiry the immediate recourse to the appropriate provisions of the Customs Act will be taken by Commissioner for obtaining the documents and dispense the EDD accordingly. 25. Anti-Dumping Duty (i) Notification Directory A directory of the notifications issued by the Central Government notifying the rates of antidumping duty has been created in the system. Notifications issued do not have a defined structure; therefore, these notifications have been re-structured in tabulated form providing a unique Serial No. of an item and a unique Serial No of producer/exporter of goods from a specified country. Due to re-structuring of the notifications into a defined format the Serial No. at which the goods/country/producer/exporter is appearing in the notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te of duty. The rates of value are applicable to imports from all countries and all suppliers in respect of goods specified therein, the S.No. of item in the notification and system directory is the same. (ii) Filing of Bill of Entry The importers are required to declare the Tariff value notification number and S.No. of item in the notification applicable to the goods in question. For the purpose of data entry in the system, the details of Tariff Value should be indicated in Column (3) of the Table 39B (Classification Details) of Appendix-A the Format for Declaration at Service Centre for Data Entry. The extract of the Table is indicated below. 39B. Classification Details (1) Invoice Serial Number (2) Actual Invoice Number (3) Classification Details Item No. RITC 8 digit CTH A Notfn IS No PS No QTY T Notif n 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 measurement on the basis of which Tariff value fixed. 27 Assessment of Bill of Entry The tariff value is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e submitted at a customs house is restricted to Two only. 2. No separate permission is required from jurisdictional Customs in case of change of mode of transshipment under the Goods Imported (Conditions of Transhipment) Regulations, 1995. However, the carrier is required to intimate such change to the jurisdictional Commissioner of Customs who will ensure that the bond covers both the modes of transport EXPORT 1. The computerized processing of Shipping Bills under the Indian Customs EDI (Electronic Data Interchange) System, hereinafter referred to as ICES 1.5 , will be as per following 2. Under ICES 1.5, the computerized processing of shipping bills would be handled in respect of the following categories: 1. Duty Free white Shipping Bills 2. Dutiable Shipping Bills (Cess) 3. Drawback Shipping Bills 4. DEEC Shipping Bills 5. EPCG Shipping Bills 6. DFIA Shipping Bills 7. 100 %EOU Shipping Bills 8. Jobbing Shipping Bills 9. Other Exim Scheme Shipping Bills 10. NFEI Shipping Bills 11. Reward Schemes PROCEDURE 3. The procedure to be followed in respect of filing of Shipping Bills under the Indian Customs EDI System 1.5 at the ICD shall be as follows: - Unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... BI. The exporters may note that it would not be possible for the local customs officials to add the details of the AD code unless the information is available from RBI. In case the details are not available the matter may be brought to the notice of the ICEGATE team. Members of the trade may please note that ICEGATE provides 24X7 Helpdesk facility for trade to report problems related to electronic filing. The ICEGATE helpdesk can be contacted on email address [email protected] and the replies to the queries shall be sent through emails. The Helpdesk can also be contacted on following telephone numbers: 011-23370133 and 01123379020. 3.5 Registration of bank account for credit of Drawback amount:-For exports under claim of drawback the exporter is required to open bank account with any Core Banking System branch of any bank in the country. Before filing of shipping bill under ICES 1.5, the exporter should approach the designated customs officer to register the details of such bank account in the ICES 1.5. Annexure E (Export) 3.6 Exchange Rates of un-notified currencies: The ICES 1.5 maintains exchange rates in respect of currencies the rates of which are notified by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t registered in the ICES and Licence No. or the Registration No. or advance application should be indicated against each item of goods in the shipping bill. However, EDI messages between Customs and DGFT for a number of licence type shave been enabled . No separate registration shall be required for those licences which are received from DGFT online. 3.13 Self Sealed Container cargo: Exporters who are allowed self-sealing of containers should get themselves registered in the ICES 1.5 before the goods are registered for exports. 3.14 Registration of bank account for credit of Service Tax Refund amount: For exports under claim of Service Tax Refund the exporter is required to open bank account with any Core Banking System branch of any bank in the country. Before filing of shipping bill under ICES 1.5, the exporter should approach the designated customs officer to register the details of such bank account in the ICES 1.5. Annexure G (Export) 4. DATA ENTRY FOR SHIPPING BILLS 4.1 Shipping bills can be filed through the service center located in the ICD or through Remote EDI System if the Exporter or the Customs broker have registered themselves at ICEGATE. In case the shipping bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will make corrections, if any, in the checklist and return the same to the operator duly signed. The operator shall make the corresponding corrections in the data and shall submit the Shipping Bill. The operator shall not make any amendment after generation of the checklist and before submission in the system unless the corrections made by the CHAs/exporters are clearly indicated on the checklist against the respective fields and are signed by Customs broker/Exporter. 4.5 The system automatically generates the Shipping Bill number. The operator shall endorse this shipping bill number on the checklist in clear and bold figures. It should be noted that no copy of the Shipping Bill would be available at this stage. This check list endorsed with Shipping Bill No. shall be used for bringing export goods to the ICD. 4.6 It may be noted that since the document numbers are to be assigned by the Central Server at a national level, all document numbers e.g. for Shipping Bills, EGMs, challans, would not be in a continuous series for each location. 4.7 The Declarations would be accepted at the Service Centre from 10.30.hrs to 16.30hrs. Declarations received up to 16.00hrs will be entered in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are not registered within 15 days from the date of shipping bill, the shipping bill shall lapse and has to be filed again in the system. 5. PROCEDURE FOR GR-1 5.1 As per the procedure in EDI, there would be no GR-1. Further the submission of declaration in the form of SDF is also dispensed with vide Circular No. 15/2015 dated 18/05/2015. Exporters or Customs Brokers are required to file only Shipping Bill in EDI and the declaration of foreign exchange remittance under the Foreign Exchange Management Act, 1999 (given below) shall be made a part of the Shipping Bill. "I/We undertake to abide by provisions of Foreign Exchange Management Act, 1999, as amended from time to time, including realization/repatriation of foreign exchange to/from India." Exporters/CHAs would be required to file two copies of a declaration in the form SDF(Annexure B). It would be filed at the stage of "goods arrival". The Appraiser is required to verify such in the checklist and endorse same in original copy of the S/B generated by the system and retained by the Customs. The second copy would be attached to the duplicate S/B (the exchange control copy) and shall be presented by the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... O/Supdt. and AC/DC may call for the samples for confirming the declared value or for checking classification under the Drawback Schedule/DEEC/DFIA/EOU etc,. He may also give special instruction for examination of goods. 7.4 If the S/B falls in the categories indicated in Paras 7.1 and 7.2 above, the exporter should check with the query counter at the Service Centre whether the S/B has been cleared by Assistant Commissioner/Deputy Commissioner, before the goods are brought for examination. In case AC/DC raises any query, it should be replied through the Service Centre or through ICEGATE, for those exporters/CHAs who are registered with ICEGATE. After all the queries have been satisfactorily replied to, AC/DC will pass the S/B. 7.5 RMS Facilitation - First Phase: When the RMS facility is launched (i) Movement of Shipping Bills: All the Shipping Bills filed electronically in ICES will be parsed and processed by RMS on submission and after every amendment (s). The output of RMS processing will be communicated to ICES. The RMS output will determine the movement/routing of Shipping Bills in ICES. The Shipping Bill may be sent for Assessment and Examination, Assessment only or Examin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enter a detailed comment in the departmental comments and proceed to take decision as per law. The Risk Management System will also provide to the officers a category of instructions termed Compulsory Compliance Requirements (CCRs). This term refers to compliance requirements that have to be mandatorily fulfilled such as Minimum Export Price (MEP) and clearance from the Other Governmental Departments (OGDs) like Drug Control authorities, Inspection Agencies, Narcotics Commissioner and Ministry of Chemicals and Fertilizers etc. It may be noted that while all efforts have been made to make the RMS database containing these instructions as comprehensive as possible, certain requirements might have escaped notice. These are mandatory requirements under the Foreign Trade Policy (FTP) and other Allied Acts which must be fulfilled before allowing clearance. In case it comes to the notice of any officer that a specific requirement is not listed, then he shall communicate the same immediately to the local Risk Manager, who in turn will inform the Risk Management Division (RMD) team, for necessary updation of database. When a SB comes for assessment, the Appraising Officer after completion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sory compliance requirements (CCRs) mentioned in the RMS instructions are duly complied with. Whenever the Officers examining the cargo feel that the CCRs figuring on their screen are not applicable to any specific SB/item, they must enter a departmental comment in the SB in the EDI specifying the reasons thereof before giving clearance. It is also clarified that officers in the shed may examine a consignment even if it is facilitated and directly selected for LEO by the RMS, if they have a valid reason for doing so. However, such examination should be done only after prior approval of the Commissioner or an officer authorised by him for this purpose, who shall not be below the rank of Additional/Joint Commissioner of Customs and after recording the reasons for the same. A brief remark on the reasons and particulars of Commissioner's authorization shall be made by the officer examing the goods in the departmental comments in the EDI system. (vi) Let Export Order (LEO): Even though in many cases the RMS decides to give appraisal and examination waiver, the LEO function would not be dispensed with and customs clearance in terms of Section 51 of the Customs Act, 1962 will continue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may have a direct bearing on valuation, classification or claim of benefits under export promotion schemes. They shall make sure that all mandatory fields in the SB are properly filled. While discharging their functions, they would be required to follow all the existing instructions/Standing Orders on the subject. In this regard, attention is invited to Standing Order No. 18/2013 dated 13.12.2013 and Public Notice No. 42/2013 dated 13.12.2013 issued by this office. The instructions contained therein are required to be followed scrupulously. Additional information, wherever required may be sought from the exporters. However, frivolous and piece-meal queries should be avoided and the query should be detailed and covering all aspects. The Additional/Joint Commissioners in-charge of Export shall monitor the queries closely. (vii) Recall of facilitated Shipping Bills: Recall of SB and subsequent reassessment of the facilitated Shipping Bills (where no assessment and no examination are prescribed by the RMS), contrary to RMS instructions, should be avoided as a matter of routine. However, under extraordinary circumstances or on the request of the Exporter/CHA, the AC/DC in-charge shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of examining any or all the packages/goods. 8.3 The Examining Officer may inspect and/or examine the shipment, as per instructions contained in the checklist and enter the examination report in the system. There will be no written examination report. He will then mark the Electronic S/B and forward the checklist along with the original documents to the Appraiser/Supdt. in charge. If theAppraiser/Supdt.is satisfied that the particulars entered in the system conform to the description given in the original documents and the physical examination, he will proceed to give "Let Export" order for the shipment and inform the exporter. The Appraiser/Supdt.would retain the checklist, the declaration and all original documents with him. 8.4 In case of any variation between the declaration in S/B and the documents or physical examination report, the Appraiser/Supdt. will mark the electronic S/B to AC/DC Exports. He will also forward the documents to AC/DC and advise the exporters to meet the AC/DC for further action regarding the discrepancy. In case the Exporter agrees with the views of the Department, the S/B would be processed finally. Where the exporter is not in agreement wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Customs broker (Name and ID Card number of the representative of the Customs broker should be clearly mentioned below his signature). 10.2 Any other certificates required for permitting export will be retained by Customs along with the Shipping Bills. 11. PAYMENT OF MERCHANT OVERTIME (MOT) 11.1 The present manual system for payment of Merchant Overtime (MOT) charges will continue. 11.2 MOT charges will be required to be paid by exporter when the goods are examined by Customs for allowing "Let Export" beyond the normal office hours. No charges would be required to be paid on normal working days when the examination itself is being done for "Let Export" up to 05.00 P.M. However, if the goods are examined at the request of exporter outside the Customs area a fee as prescribed in Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998, shall be charged by the jurisdictional Customs Authorities under whose jurisdiction examination has been carried out irrespective of the fact whether the examination/sealing of container is within working hours or outside working hours. 12 DRAWAL OF SAMPLES 12.1 Where the Appraiser/Supdt. of Customs or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S/B number. Where corrections are required to be made after the generation of the S/B No. or, after the goods have been brought in the docks/CFS, amendments will be carried out in the following manner. 1. If the goods have not yet been allowed "Let Export", Assistant Commissioner/Deputy Commissioner may allow the amendment. 2. Where the "Let Export" order has been given, the Additional/Joint Commissioner (Exports) would allow the amendments. 14.2 In both the cases, after the permission for amendments has been granted, the Assistant Commissioner (Exports) will approve the amendments on the system. Where the print out of the S/B has already been generated, the exporter will surrender all copies of the Shipping Bill to the Appraiser for cancellation before amendment is approved in the system. 15. SHORT SHIPMENTS, SHUT OUT, CANCELLATION AND BACK TO TOWN PERMISSIONS 15.1 AC/DC (Export) will give permission for issue of short shipment certificate, shut out or cancellation of S/B, on the basis of an application made by the exporter. The S/B particulars would need to be cancelled/modified in the system before granting such permission. AC/DC would check the statu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for export under claim for Drawback in case the account number of the exporter is not indicated in the declaration form. 20.3 The exporters are also required to give their account number along with the details of the Authorized Dealer bank through which the export proceeds are to be realized. 20.4 As indicated earlier Export declarations involving a drawback amount of more than Rupees One lakh will be processed on the system by the AC/DC before the goods can be brought for examination and for allowing "Let Export". 20.5 The drawback claims are sanctioned subject to the provisions of the Customs Act 1962, the Customs and Central Excise Duties Drawback Rules 1995 and conditions prescribed under different sub-headings of the All Industry rates as per notified by the Ministry of Finance from time to time. 20.6 After actual export of the goods, the drawback claims will be processed in the EDI system by the officers of Drawback Branch on first come first served basis. There is no need for filing separate drawback claim. The claims will be processed based on the Truck/Train Summary. The status of the Shipping Bill and sanction of drawback claim can be ascertained from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he operates his bank account, certifying the correctness of the IFS code and bank account number of the exporter and a copy of the same shall also be submitted to the authorized bank branch at the EDI location. c) Whenever there is a change in the exporter's bank account number the same procedure is required to be followed by the exporter for fresh registration of new bank account number. d) State Bank of India, Chhaoni Branch, Nagpur (Maharashtra) is authorized for disbursement of drawback amount online. 20.9 Supplementary Drawback Claims: If the drawback amount initially paid is less then entitlement the exporter can file application for supplementary claim for additional amount. For such claims after approval of sanction of supplementary claim on file by the AC/DC Drawback, the Appraiser/Supdt. (DBK) shall process claim online and submit it for approval by AC/DC (DBK). After sanction of drawback against supplementary claim, Drawback Scroll shall be generated by system and amount transferred to the bank in the same manner as normal in scroll. 21. EXPORT OF GOODS UNDER 100% EOU SCHEME 21.1 The Exporters can get the export goods examined by Central Excise/Customs Officer at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EPCG scheme. The licenses under above mentioned schemes issued by DGFT would be received online by Customs. Such licenses would be subjected to the prescribed online validation checks at ICEGATE and thereafter, the same would be available for use by the exporters at the port of registration for imports. Details of such licenses would also be available on the home page of website, www.icegate.gov.in. As mentioned above, exports under DES can be started immediately after receipt of file number message from DGFT by quoting the relevant File Number allocated by DGFT on the export documents. After issuance of licenses, exporters would be required to quote the relevant license number on the export documents. 22.2 There is no need of registration of file number/license number and obtaining a Customs Registration number at this port. As the licenses issued under DES/EPCG will now be received online from DGFT and would be available at this port, Importers would be required to produce the hard copies of the licenses issued by DGFT along with bonds/LUTs and execute BG in accordance with the provisions of the Customs Circular(s) in force and as per the statutory requirements of the relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be done by the designated officer. The original EPCG/DES would need to be produced before designated officer for data entry. A print out of the relevant particulars (Checklist) entered will be given to the Exporter/Customs broker. The EPCG/DES would need to be presented to the Appraiser/Supt, who would verify the particulars entered in the computer with the original EPCG/DES and register &verify the same in the EDI system. The Registration No. of the EPCG/DES would be furnished to the Exporter/Customs broker, which would need to be mentioned on the declaration forms (Annexure D) at this port for export of goods. It would not be necessary thereafter for the Exporter/Customs broker to produce the original EPCG/DES for processing of the export declarations. 22.7 All the export declarations for EPCG/DES would be processed on the system by the Appraiser/Supdt., Export Department and the AC/DC Exports. After the declarations have been processed and accepted, the goods can be presented at the Export Shed along with EPCG/DES licences for examination and "Let Export" as in other export goods. All exporters availing of the EPCG/DES facilities are requested to immediately get ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laration to the Assistant Commissioner/Deputy Commissioner (Drawback) providing the details of all Authorized Dealers (AD), their codes and addresses through which they intend to realize the export proceeds. Such a declaration shall be filed at each port of export through which the exporter exports his goods. In case, there is a new addition of AD, the same is to be intimated to the concerned Custom House at the port of Export. (b) The system would generate on all Shipping Bills, the due date for submission of BRCs. (c) The exporter shall submit a certificate from the Authorized Dealer(s) in respect of whom declaration has been filed containing details of the shipments which remain outstanding beyond the prescribed time limit, including the extended time, if any, allowed by AD/RBI. Such a certificate can also be provided by a Chartered accountant in his capacity as a statutory auditor of the exporter's account. A Performa for furnishing such negative statement was enclosed as Annexure to the Board Circular 5/2009 dated 2.2.2009 (available at www.cbec.gov.in). Further, the exporters also have the option of giving a BRC from the concerned authorized dealer(s). (d) Such certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department to remove the list of S/Bs from the pendency list if drawback is recovered subsequently. In such cases, the officer may choose option (1) and enter the order no./challan no. and date and also the no. and date of all shipping Bills for which the drawback has been realized. Thereafter, all such S/Bs will be deleted from the pendency list. 27. The system will indicate to the Assistant Commissioner/Deputy Commissioner (Drawback) all cases of Drawback Shipping Billsif the BRC/negative statement in the prescribed Annexure enclosed to the Board's Circular is not submitted by the exporter within the prescribed period. Further, the exporters are required to furnish the BRCs/negative statement in the prescribed Annexure as per Board circular 5/2009 dated 02.02.2009. 28. Service tax refund One of pre-requisites for claiming S.T refund electronically through ICES 1.5 is that the exporters should have a bank account and also central excise registration number or service tax code number (including service tax registration number) and the same should be registered with ICES 1.5. Details of the process of registration in ICES 1.5 are being shared for providing clarity to officers and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... representation should check its correctness and return to customs officer after signing etc. Then the details will be saved in Systems. This is one time registration and mandatory for all exporters claiming S.T Refund. ICES 1.5 will not accept shipping Bills with claim of STR if these details are not registered. Option is available with the CLK Role to modify/amend the bank account details and central excise registration number/service tax code number. It may be noted that registration of bank account and central excise registration number/service tax code number has to be done at each customs location separately. While capturing central excise registration certificate or service tax code number in ICES 1.5, the system will validate the details with details available from Automation of central Excise and service tax (ACES) and only on successful validation, data will be saved in ICES 1.5. It may be added that either central excise registration certificate or PAN based service tax code no. (Including service tax registration number) has to be provided to claim ST Refund through ICES 1.5, in case an Exporter does not have either of two numbers mentioned above, he should be advised ..... X X X X Extracts X X X X X X X X Extracts X X X X
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