TMI BlogLaunch of Indian Customs EDI System-(ICES-1.5) for Imports and Exports, at ICD Sachana, [IN JKA 6] Taluka- Viramgam, District Ahmedabad-Reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms (N.T.) dated 27.04.2016 (against Serial No. 4 relating to the State of Gujarat and the entries relating thereto, in columns (3) and (4) issued by Central Board of Excise and Customs, Notification No. 04/2016 dated 02.08.2016 under Section 8 of the Customs Act, 1962 and Notification No. 05/2016 dated 02.08.2016 under Section 45(1) of the Customs Act, 1962 issued by this office. 13 posts, with effect from the date(s) of actual deployment of the officer(s) for a period of one year initially- Grade Dy./Asst. Commissioner Superintendent/Appraiser Inspector EA/TA Havaldar/Head Havaldar (Gr. D) Total No. of Post(s) 1 2 2 4 4 13 have also been sanctioned, vide CRB Posts creation Order No. 08/2016 dated 07.06.2016, by the Director General (HRD), New Delhi on cost recovery basis. All other required formalities including pre-production have been completed successfully. 1.1. As part of the implementation of CBEC s IT Consolidation Project, the EDI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or 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 does not fall in the exempted category and also does not hold specific IE Code, he should use the Code 0100000053 for personal effects and 0100000001 for all other imports. In such cases, the Bill of Entry shall automatically appear on the computer screen of the concerned Assistant/Deputy Commissioner for online approval. 1.2 Registration of Customs Broker in ICES Customs Brokers are required to register their details in the ICES at the respective Custom Houses from where they have been licensed. If they intend to operate at other stations, the intimation of the same should be registered in the ICES at the respective stations. In case the Custom House from where the Customs Broker has been licensed is not yet brought under ICES, such Customs Brokers should approach the Customs authorities indicated in the enclosed chart against respective Custom Houses. No re-registration is required in case the agency is already registered at any existing Customs location where ICES1.5 is oper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry name is required to be made appropriate Code of the country as indicated in the list of country codes appended to this Public Notice should only be used. List of Country Codes attached as Appendix 6. 1.8 Port Codes: All the ports of the world have been codified by United Nation and allotted UN LOCODEs. Appropriate port code should only be indicated wherever reference to the port name is required to be made in a Bill of Entry and IGM or any other document. It is not possible to attach list of all port codes being too large. Correct code may be obtained from the respective Carriers or checked from UN website. (http://www.unece.org/cefact/locode/) 1.9 Registration of DGFT Licences If the imports are against any of the DGFT Exim Licenses, such licence should 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... make the payment of the Service Tax to the Govt. exchequer. Note 2:-The above charges include data entry of the documents, check list printing and print out of the assessed document and out charge. The check list will be provided free of charge till they are certified to be free of mistake by the customer. However, in cases where the customer wants to incorporate corrections in the original declarations provided by him, check list will be provided at an additional cost of ₹ 10. Any check list in respect of remote filing of the Bill of Entry will cost ₹ 10. 2 Filing of IGM/SIGM/SMTP/Consol Manifest: The Shipping lines or other persons as envisaged under Section 30 of the Customs Act, 1962 shall submit the Sub Import General Manifest (SIGM)/Consol Manifest through the Service Centre at ICD-Sachana, Viramgam, Ahmedabad on all working days from 10.00 A.M to 17.00 P.M. However, the Manifest can also be electronically filed through ICEGATE on 24 hours basis. The IGM/SIGM/SMTP/Consol Manifest should be presented at the service centre counter in the prescribed Performa. (Annexure B). A checklist would be generated by the Service Centre which would be verified by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; and present the same to the service centre operator along with copy(ies) of import invoice and packing list. Details of information in Annexure C should be correct, complete and legible. Incorrect and invalid entries may get rejected on entry of data. The Service center shall accept the declarations in Annexure C during the working hours of Port. 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 IGM 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 match with those in the IGM. If any Bill of Entry is not accepted by the system, the importers/Customs Brokers should verify whether the IGM Nos. or the Bill of Lading Nos. have been correctly furnished in the Annexure C submitted by them. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his 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 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. 3.2 Remote filing through ICEGATE The Customs brokers/Importers having internet facility in their offices can file electronic Bill of Entry from their premises. They have also been facilitated by providing submission of customs documents under digital signature. For this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CEGATE website. Software of NIC is free of charge. (vii) The instructions specified in 3.1 (iii) to (vii) may be kept in mind while Filing in RES software too. 3.3 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 the Bill of Entry in the system and determines the assessable value for levy of duty. Directories of the rates of duty as applicable on the goods on the relevant dates are also maintained in the system. ICES calculates the amount of duty leviable on the goods on the basis of rates of duty s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the prescribed norms. 4.2 Second Check Appraisement The electronic B/E will be assessed on the basis of the claims made in Annexure C . In case the Assessing officer does not agree with the claim regarding tariff classification, notifications, declared value, etc., he shall raise a query in the system. On approval by the AC/DC (Group), the query will be printed in the Service Centre for being passed on to the Customs Broker/Importer. Replies to the queries will be submitted in the Service Centre which will be fed in the system. In case the importer a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment. The Customs Broker/Importer shall take print of assessed copy of the Bill of Entry and TR-6 challan and shall deposit duty amount with the designated bank. 4.4 Audit After completion of assessment from the Assessing Officer, the B/E will be moved to the Auditors screen electronically for doing concurrent audit. The audit officer will check all the details in the B/E and the assessment done by the Appraiser/Superintendent. If the Audit Officer is in agreement with the assessment, the audit is completed and the B/E shall automatically move to the AC/DC screen. If the Audit Officer is not in agreement with the assessment, then he shall indicate his objection online and forward the document back electronically in the system to the Assessing Officer for consideration of the audit objection. The Audit Officer has the facility to view all the details in the B/E but has no authority to make any change in the data declared by the importer on the Bill of Entry. After the dispute is settled, the Auditor shall clear the Bill of Entry in Audit. This concurrent audit will be in place till the RMS is rolled out for the location. 4.5 Printing of Assessed copy of Bill of Entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the list below, (the documents should be arranged in a file cover in the following order):- a) Assessed copy of Bill of Entry b) Copy of Delivery Order Bill of Lading c) Invoice in original d) Packing List in original e) Certificate of origin, in original, if required. f) Exemption Certificate, in original, if the notification so requires. g) Copy of the Bond or undertaking executed, if any. h) GATT declaration duly signed by the importer. i) Technical literature, if required. j) Licence, in original, and a photocopy of the licence. k) Any other document/certificate necessary for the clearance of goods. Note: The list of documents from S.No (e) to (k) is not a mandatory requirement and may be required on case to case bases. As a measure of simplification the CBEC vide its Circular No. 01/2015 dated 12/01/2015 provided the importers/exporters with an option to merge their Commercial invoice and packing list if it contains the following data fields/information in addition to the details in a commercial invoice: a. Description of Goods; b. Marks and Numbers; c. Quantity; d. Gross Weight; e. Net Weight; f. Number of Packages ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne 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/Customs Broker will present the Importer s copy of the order of clearance to the Customs officer at the Gate along with importer s copy of the Bill of Entry and the Custodian s Gate Pass. After inspecting the packages, the order of clearance copy will be retained by the Gate officer after endorsing number of packages cleared against the order and the copies of the Bills of Entry and Gate Pass shall be returned to the importers. 6.7 The Customs copies of the Bills of Entry shall be arranged in the order of Serial Number of the order of clearance and shall be preserved in the Import Shed for 7 days to take care of part del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Requiring DGFT Licence/Bond,etc. 11.1 Imports under DEPB Scheme DEPB Licenses shall be electronically transmitted by DGFT to the Customs system after the Shipping Bills get transmitted online to DGFT from the Custom. Such DEPB licenses shall automatically be registered in the ICES and can be utilized for debit against a Bill of Entry after approval by the Proper officer in the system. If the DEPB license has already been partially utilized, the same shall be registered in the system only for the balance Credit and FOB of exports available for further utilization ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stem. 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 required to be made after completion of registration, the same shall be made by the Assistant/Deputy Commissioner. 11.4 Transfer Release Advices (i) DEPB Licences registered in locations running on ICES 1.5 shall be available for automatic online debits against a Bill of Entry filed at any of the ports which are operational under ICES 1.5. A common Ledger of licences shall be centrally maintained in the system for debits in respect of the Bills of Entry filed at all the ICES location operating under ICES 1. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tificate of unutilized portion shall be generated at the port for which the TRA had been issued on the basis of which the balance in the DEPB licence shall be re-credited by the TRA issuing authority. 11.6 Claim of Exemption against a DEPB/DEPB-TRA (i) The normal exemption can be claimed as usual against an item in the B/E under S.No.39D of Annexure C . If exemption is also claimed against a DEPB under Notification 034/97-Cusdated 07.04.1997, the entries shall be made in Annexure C under Serial No.39E. For DEPBBs/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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the 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 procedure will be in place till RMS is introduced. (iii) Where the Appraising Officer/Supdt, during the process of assessment, denies the exemption claimed under Sl.No. 39E (column 5 and/or 7) of Annexure C ; changes the tariff heading or enhances the value resulting in increase in the duty amount and the value; the Appraising Officer will have the option to enter the new DEPB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en 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 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 the DGFT system. If any information which is necessary for a particular type of licence is not furnished, system will not accept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 beforetheregistration of licence/RA. (ii) The Bond registered against a licence/RA will be utilized only in respect oftheclearances against that licence and at the time of filing B/E electronically, the Bond will automatically be debited bythesystem 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 locat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill 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 the unutilized TRA. No TRA will be issued manually. 12.6 Debiting Of Licence 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 value and item wise value quantity. Item No. 0 has been created for spare parts against EPCG licence. 20% of the CIF of the goods debited to a licence will be credited by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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/Importer 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 the 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 categories of documents among the officers, provision has been made in the system to create any one or more of sub-groups in respect of the following Exim Scheme Codes (APPENDIX 7): ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for goods registration, examination, out of charge and printing of B/E after out of charge will remain the same as mentioned above in Para 6 13. Imports by 100% EOUs:- 13 .1 Registration of EOU All the 100% Export Oriented Units including STP/EHTP, etc. will be required to be registered as EOU in the System before filing of a Bill of Entry. The designated officer shall make data entry for registration of an EOU. All verifications and authentications including all checks to determine the eligibility of the importer to be registered as an EOU and for exemption from duties shall be carried out before a unit is registered in the System as an EOU. Following details should be furnished by 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where EOU exemption is claimed, the words (EOU) notification 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/Customs Broker shall check the correctness of the details in the check list return it to the data entry operator for submission of the same in the system. On submission, the Bill of Entry shall be directed to Group VII for assessment. An un-assessed copy of the Bill of Entry, after submission, shall be taken by the importers. 13.3 Appraising of EOU B/E. (i) The Importer/Customs Broker shall present the un-assessed Bill of Entry along with the Bonds/certificate and other documents supporting the claims of assessment under EOU to the designated Appraiser/Supdt. for making assessment. The Appraiser shall recall the relevant Bill of Entry on the screen and complete the assessment on the system after scrutiny of the documents. The system will display EOU Bond details or Central Excise certificate. The appraiser will also be able to view the details of EOU approvals. (ii) In cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n No.32/97-Cus dated 01.04.97, exempts goods imported for carrying out any job work and re-export subject to conditions specified in the said notification. Importers claiming the said exemption would be required to indicate the relevant Exim code and Notification in the columns Additional information for claiming the benefit under the specified exemptions schemes . The Bond type JO will be indicated in the format for data entry, the Scheme code will be 20 and the exemption notification will be 032/97 item S.NO. 1. On submission, print of an un-assessed copy of the B/E will be taken and presented to the designated Appraiser along with all the requisite documents. The Appraiser will recall the B/E on screen for assessment. Appraiser will be able to delete the notification to deny the exemption if so warranted, specify the Bond/BG requirements and modify the Bond/BG amounts. The B/E will be audited by the Auditor and processed by the AC/DC. Details of notification, Bond/BG debits will be printed on the respective copies of the B/E. The procedure for execution and maintenance of Bond/BG in the system will be like any other Bond. 14A: Availing Exemption under Chapter 3 Schemes: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 invoiceS.No, item S.No.and the quantity of the goods under ex-Bonding are correct. The check list, after corrections, will be returned to the service center operator for submission of the Ex-Bond B/E. On submission, the system will generate the B/E No. 15.2 Assessment The B/E will be allocated by the system to the Assessing Groups on the basis of the same parameters as are applicable to all other types of Bs/E. Assessment will also be made by the officers in the same manner as in the case of any other type of Bs/E. Where a Warehouse B/E has been assessed provisionally, the Ex-Bond B/E will also be assessed provisionally and no separate PD Bond 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/Customs Broker will get the Bond debited fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der of Clearance (O/C). One copy of the O/C will be retained by the Bond Section, one copy will be retained by the officer controlling the Warehouse and the last copy will be for the Warehouse Keeper. Column for number of packages in the O/C will be blank. The Superintendent giving out of charge will endorse on the hard 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. d) In terms of Board s Circular no. 47/2002 dated 29.07.2002, payment of interest before extension of warehousing period can be captured in the system. Benefit of any interim interest so paid will be adjusted in the last Ex- Bond BE related to that particular warehouse BE. 16. Bonds/Undertaking/Re-Export Bond for Conditional Exemptions Where the benefits of exemption under a notification are subject to execution of End use Bond, Undertaking or Re-export Bond, it would be necessary to register the respective type of Bond in the system before filing of the B/E. The Bond will be registered by the importers specifically for a notification. De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e details of goods covered by the certificate and B/E on the basis of original certificate retained in the group. A print out of the statement of items assessed on the basis of certificate can be obtained for reference to the concerned Central Excise authority. 18. Certificates/NOC from other Authorities- Indian Customs Single Window Project: Importers shall electronically file the customs clearance documents at a single point only with the Customs. The permission required, if any, from other regulating agencies will be obtained online without importers/Customs brokers having to separately approach these agencies. The requisite permissions/NOC/Test Reports will be obtained through Indian Customs Single Window Project. The same will be obtained through message exchange with FSSAI/DPPQ S (as per Circular No. 09/2015 dated 31/03/2015), NOC on ICES for use by Drug Controller/Animal Quarantine/Wild Life Crime Control Bureau and Lab Module in ICES for use by CRCL, Textile Committee and other agencies. Please refer to Circular No. 03/2016 dated 03/02/2016 regarding Indian Customs Single Window Project extending to other locations and Participating Government Agencies. Certai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be left blank and indicate only qty in SQM in col. (4) above. Similarly, if the invoice qty. is SQM then indicate only qty. in Kgs. in col. (3) and col. (4) be left blank. (iii) However, if the qty. in the invoice is in units of measurement other than Kgs. or SQM, in that case the qty. in Kgs. and SQM should be indicated in columns (3) (4) respectively. 21 Bond Management System And Processing Of Bills Of Entry Relating To Goods 21.1 Bond Management System. (i) ICES contains centralized Bond Section, which will be responsible for the maintenance of documents related to Bonds, Bank Guarantees and Undertakings. The 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 and the Specific Bonds will be registered and maintained in the Bond Section. The Appraising Officer determines the Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also make corrections in the system if so required. After acceptance of the Bond by AC/DC, the Bond 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 running Serial No. for all types of Bonds. The Bond No. need not be initialized every year. Bond No. to start with Serial No.100001. 21.3 Processing of Bill of Entry (with Bond) (i) Declaration in the Service Center (a) In case the importer has already registered a Continuity Bond with the Bond Cell, he has to specify the type of Bond and Registration Number in the Service Centre declaration. However, the Bond value and BG amount is determined by the Appraising Officer. If Continuity Bond is not there, no declaration (Bond) needs to be given in the Service Centre. Bond details will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs. Bond re-credits AC/DC has the option to re-credit value after finalization of assessment. Following entries will be made in the Bond and BG ledgers; -Date of credit -B/E No. and Date -Amount credited -Reasons for credit (a) Assessment finalized no recovery (b) Assessment finalized and differential deposited separately. (c) Necessary end use certificate submitted. (d) Re-warehousing certificate submitted. (e) Test results received confirming the goods as declared by the importer in the B/E. (f) Others. (Specify) Bond Ledger Format B/E No. B/E Date Type of Document (manual or EDI) Debit Amount (Specified by AO) Credit amount Date of debit/credit Officer Id. v) Timely cancellation of Bonds: Please refer to the CBEC Instruction No. 605/71/2015/DBK dated 02/12/2015 read with CBEC Circular No. 05/2010 dated 16/03/2010 and Instruction No. 609/119/2010DBK dated 18/01/2011. The Customs formations shall duly verify and confirm the details of the importers and fulfilment of their export obligation preferably through the concerned Central Excise Division and accordingly ensure timely and transparent cancellation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em of the Bill of Entry is assessed provisionally by the Appraiser irrespective of the fact, whether EOU/Warehousing Bill of Entry, PD Bond will also be required in addition to the EOU/Warehousing Bond. The details of the Bond can be entered at the time of data entry as explained for EOU Bill of Entry. The Bond code for provisional assessment shall be PD . The System will indicate sum of the duty assessed provisionally for assistance of the Appraiser for determining the amount of Bond/BG for debiting. The Appraiser can change the amount of Bond and/or B.G. for debiting. If the Bond details have 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 the designated bank, as usual. The Bill of Entry will not be registered in the shed/a dock for examination and out of charge till the duty is paid and the Bond and BG as specified have been debited. The details of Bond debit or the Bond requirements shall be printed on the provisionally assessed B/E. Details of a debited Bond will also be printed on the Importer s copy and Exchange control ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion by the Importer/Customs Broker. (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 and the IEC with name of the Seller will also be printed on the assessed copy, Importer s Exchange Control copies of the B/E. 23. Assessment Involving RSP/NCCD: (i) Provisions have been made in the Indian Customs EDI-System (ICES) for assessment of goods leviable to additional duty under section 3(1) of the Customs Tariff Act, 1975 based on RSP and NCCD. The declaration form to be filed at the service centre by the importers/Customs Brokers shall be amended as follows:- (ii) If any of the items is leviable to additional duty under Section 3 ofCTA, 1975 with reference to the retail sale price declared on the article the relevant column should be fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manually. b. In Rule 10 Valuation Declaration, against Sr.No.24, a remark should be given as PROVISIONAL by the importer to ensure that correct and complete declaration has been filed by them. c. The Provisional Revenue Deposit Amount (i.e. either 1% or 5% of Assessable Value, as the case may be) of the Bill of Entry shall be paid electronically on a separate TR-6 challan in Triplicate. The EDD challan may be generated by Appraiser and e-payment may be made against such challan. d. Bill of Entry will then be presented to Import Shed and EDD payment will be verified in the system by the Shed Appraiser/Superintendent. He shall also verify on the Customs Copy of B/E to the effect that debit has been made in the Bond. Shed Appraiser/Superintendent shall also make an endorsement on the importer copy and exchange control copy (duplicate and triplicate) of B/E that the B/E has been assessed provisionally due to SVB issue and also ensure that details are available for that Bill of Entry. 24.2 Post clearance: After final order is given by the Special Valuation Branch, the final assessment shall be carried out in the system.. 24.3 Renewal of SVB Orders and Ongoing SVB inq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and producer/export for applying the relevant rate of duty. The notification directory is available at www.cbec.gov.in and www.icegate.gov.in websites. The directory can be downloaded from the said websites for reference. (ii) Filing of Bill Of Entry The importer would be required to declare the Anti-dumping notification, and Serial No. of producer/exporter against the country of origin/export. These details may be declared in Col.(3) of the Table 39B (Classification Details) of Appendix-A the Format for Declaration at Service Centre for Data Entry. The extract of the Table is indicated below. 39B. Classification Details (1) Invoice Serial Number (2) Actual Invoice Number (3) Classification Details Item No. RITC 8 digit CTH A D Notfn IS No PS No QTY Exemp. Notf Yr Sl No. CTH Notfn. Sl No. 1 2 3 4 5 6 7 8 9 10 Abbreviations in Col. (3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 itself the assessable value, therefore, invoice value will be ignored by the system and the duty would be calculated on the basis of tariff value. If the Tariff value is in any foreign currency, the same would be converted into Indian rupees on the basis of exchange rate applicable to that currency as applicable on the date of filing of the 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 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be attached withtheexport documents when the goods are presented for export. The following pre-requisites are to be complied with before filing shipping bills: 3.1 IE-Code of the exporters-Import Export (IE) Codes are being issued to the exporters by the DGFT, details of which are transmitted online to ICES on a daily basis. ICES automatically registers the IE Codes after confirming their validity, to enable the exporters to file the Shipping Bills electronically. Before filing the Shipping Bills, the exporters are advised to check from the DGFT, as to whether their IE Code has already been transmitted to ICES. If their IE Code has not been transmitted to ICES by the DGFT, they should first get the same transmitted from the DGFT, failing which the exporter shall not be able to file the Shipping Bills for export. (DGFT s website may be accessed at http://www.dgft.delhi.nic.in) 3.2 Registration of Custom House Agents (Customs Broker) in ICES: Every Customs Broker is required to register his details in ICES for enabling him to submit documents in the system. In case the Custom House from where the Customs Broker has been licensed is not an existing EDI location in ICES 1.0, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce, the concerned bank s certificate indicating the exchange rate applicable for the date on which the Shipping Bill is filed should be produced to the customs officer and details of the same should be entered in the ICES 1.5 while filing the Shipping Bill. The Shipping Bill should be submitted in the system on the same date for which the rate of exchange is certified. 3.7 Exim Scheme Codes: The DGFT has notified Exim Scheme Codes in respect of various schemes, the list of which is appended with this Public Notice. An appropriate Code should be indicated against each item in the Shipping Bill. For example, if exports are under claim of Drawback, Code19 should be used. Appendix 3 3.8 Units of Measurement Codes: Against any quantity of goods, the appropriate Code indicated against the respective measurement in the list appended with this Public Notice must be used in the Shipping Bill/EGM as the case may be.Reference is also invited to the CBEC Circular no. 26/2013-Customs, dated 19/07/2013, where adherence to Standard Unit Quantity Codes, as prescribed in the Customs Tariff Act, has been prescribed. Appendix 4 3.9 Currency Codes: For indicating value of goods, freigh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re A) at the Service Centre with the following documents: i) A declaration of all particulars in the SB in the format placed at Annexure-A (Export) ii) Copy of Invoice iii) SDF declaration at Annexure B (Export) iv) DES/EPCG declarations etc. as applicable Annexure D (Export) 4.2 The formats should be duly complete in all respects and should be signed by the exporter or his authorized representative/Customs Broker. Forms, which are incomplete or unsigned, will not be accepted for data entry. Exporters/Customs Broker should ensure that the data provided by them and entered by service center is correct in all respects so that process of clearance of export is smooth. 4.3 Data entry of Shipping Bills would be done at the Service Centres on payment of charges. Various charges for printing and data entry excluding Service Tax are given in para 1.11 above which shall be subject to revision from time to time. 4.4 The Service Centre operators shall carefully enter the data on the basis of declarations (Duly filled forms of Annexure A) made by the Customs Broker/Exporters. After completion of data entry, a checklist of the data entered by the operator will be printed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Class III Digital Signature Certificate obtained from any of the Certifying Authorities, as notified by Controller of Certifying Authorities (http://www.cca.gov.in), following the due process. (iii) Exporters, customs brokers, shipping lines and their agents shall use the Digital Signature Certificate and the web based Common Signer utility to digitally sign the electronic documents generated by remote EDI package and then subsequently send the digitally signed documents for processing via email/web upload, as is being done currently. (iv) On receiving the digitally signed documents the ICEGATE server side verifier shall verify the user's credentials, validity of certificate, Certifying Authorities credentials, Public Key, Certificate Revocation List (CRL) status and the result of authentication and integrate the data into ICES database. The data so integrated will also have a flag to indicate that the submitted document was digitally signed. (v) The Customs officers will be able to identify on the system whether a particular electronic document has been filed after signing with Digital Signature Certificate or they can download Remote EDI filing software from NIC web ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for examination. In case AC/DC raises any query, it should be replied through the Service Centre or through ICEGATE, for those Exporters/Customs Brokers 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 in this site, following would be the procedure. (i) Movement of Shipping Bills: All the Shipping Bills filed electronically in ICES will be perused and processed by RMS on submission and after every amendment (s). The output of RMS processing will be communicated to ICES. The RMS output will determine the movement/routing of Shipping Bills in ICES. The Shipping Bill may be sent for Assessment and Examination, Assessment only or Examination only depending upon the interdictions by the RMS tools. If a bill is not interdicted by any of the RMS tools, such facilitated bill will move directly to goods registration after payment of export duty/cess (if any). All the Shipping Bills have to undergo goods registration before giving LEO. The LEO can be given only after verifying the compliance with the applicable Compulsory Compliance Require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tments (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 of his scrutiny of RMS instructions and SB declaration shall write a self contained order for examination so as to cover all the critical parameters of examination ( as identified by the RMS instructions). (iii) Amendments: The officers handling amendments should note that any amendment would lead to a change in risk perception and consequent treatment of risk by RMS. The RMS will proces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 examining 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 to be given by the proper officer to each and every SB. The LEO Officer will exercise the last check before the goods are given clearance for exportation. Therefore the LEO officer shall scrutinize the declarations in documents like AR4/ARE1 vis- -vis the declarations in the SB and if he/she has strong reasons to believe that the exporter has mis-declared the descrip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anding 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. (ix) 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 incharge shall take written approval of the Commissioner or an officer not below the rank of Additional/Joint Commissioner authorized by him before recalling a SB and the details of the same shall be recorded as departmental comments. (x) Documents Collection: While discharging the LEO responsibility, the following documents should be collected from the expo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. If the Appraiser/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 with the views of the Department, the matter would be handled outside the EDI system. 9. PROCEDURE IN CASE OF CONTAINERS STUFFED OUTSIDE PORT AREA 9.1 Containers stuffed in factories would enter the ICD/CFS on the basis of the checklist. Customs will verify the seal on each container and make an endorsement on the checklist and Annexure C. Thereafter, the exporter would present th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 orders for samples to be drawn and tested, the Examining Officers will proceed to draw two samples from the consignment and enter the particulars thereof along with name of the testing agency in the system. Record of samples shall be maintained in the System. Therefore, no separate registers will need to be maintained for recording dates of samples drawn. Three copies of the test memo will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 status of the goods, before granting permission. 16. AMENDMENT OF FREIGHT AMOUNT 16.1 If the freight/insurance amount undergoes a change before Let Export is given, corresponding changes would also need to be made in the S/B with the approval of AC/DC Exports. But if the change has taken place after the Let Export order, approval of Additional/Jt. Commissioner wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Enquiry Counter set up at the Service Centre or remote system though ICEGATE. If any query has been raised or deficiency noticed, the same will be shown on the terminal and a printout of the query/deficiency may be obtained by the authorized person or the exporter from the Service Centre or in own his office, if the exporter has connection with ICEGATE. The exporters are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account number. d) Bank of Baroda, Sanand Branch, at ICD Sachana, Taluka Viramgam, District Ahmedabad 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. 20.10 Procedure for export under claim for brand rate under Rule 7 of Drawback Rules (i) The exporters opting for claim of brand rate under rule 6 the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 shall continue to declare the figure 9801 as an identifier under the Drawback details in the shipping bills filed. (ii). For shipping bills filed on or after 23.11.2015, the exporters opting for claim of brand rate under rule 7 of Drawback Rules, 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tronically validated with respect to Rule 8A of Drawback Rules, 1995. Therefore, wherever there is any subsequent EDI processing on basis of the AIR, this validation must be enforced by the Customs officer for the total drawback amount against relevant tariff item. (vi) For shipping bills filed before 23.11.2015, the exporters opting for claim of brand rate under rule 7 of the Drawback Rules, 1995 would, as before, have declared the figure 9801 as an identifier in the shipping bill under the Drawback details. In such cases, if the Let Export Order date is to be on or after 23.11.2015, the exporter shall be facilitated to amend, prior to the actual LEO, the identifier along the lines mentioned in item 2 above. However, even if the LEO occurs on or after 23.11.2015 without such amendment, the exporter may provide the information to the Asst/Dy. Commissioner of Customs at the port of export that the option for claim of brand rate reflected in the shipping bill was intended to be under rule 7 of the Drawback Rules, 1995 and also indicate the Tariff Item number (as shown in column (1) of the AIR Schedule) corresponding to the export goods (exported in the shipping bill) and seek pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in advance by the Systems Directorate. 21. EXPORT OF GOODS UNDER 100% EOU SCHEME 21.1 The Exporters can get the export goods examined by Central Excise/Customs Officer at the factory even prior to filling of Shipping Bill. Self-sealing facility is also available. He shall obtain the Examination report in the form annexed as Annexure C1 to this Public Notice duly signed and stamped by the Examining Officer and Supervising Officer at the factory. The export invoice shall also be signed and stamped by both the officers at the factory. Thereafter the goods shall be brought to the concerned Customs Warehouse for the purpose of clearance and subsequent Let Export . The Exporters/Customs Broker shall present the goods for registration along with Examination Report in Annexure 'C1', ARE-1, Export Invoice duly signed by the Examining Officer and Supervising Officer at the factory, check list, declaration in form Annexure 'A', Annexure 'C1' and other documents such as document of transportation, ARE-1, etc. to the Examiner in the concerned shed. After registration of goods, the shipping bill will be marked to an Examiner for verification of documents and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 Customs Notifications, to the designated officer, at this port as this port is the port of registration in the licenses, for raising debits in bonds/LUTs and monitoring such bonds/LUTs. Importers are required to quote the license number on the respective Import documents in case they intend to use the licenses. No manual debits would be made in hard copies of licenses at the time of assessment of Bills of Entry for imported cargo. 22.3. For monitoring of export obligation under licenses issued by DGFT under above mentioned schemes, Customs would transmit online all such Shipping Bills to DGFT wherever imports/exports have been affected under licenses received online from DGFT under DES/EPCG schemes. 22.4. For any amendment in licenses issued under above schemes by DGFT, importer would obtain a log print of usage of license in prescribed format. DGFT would process amendment(s) of license based on log print of usage of license issued by Customs and transmit online the necessary amendment(s) of license t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s notifications should file the relevant declarations in Annexure D (Export) along with Annexure A (Export). 22.9 It is further clarified as follows: - a. While giving details relating to EPCG/DES operations in the form at Annex-D, the exporters/CHAs should indicate the S.No. of the goods being exported in the Column titled ITEM S.NO. IN EPCG/DES PART E of Annex. D (Export). b. I f inputs mentioned in EPCG/DES only have been used in the manufacture of the goods under export, in Column titled ITEM SR.NO. in Advance Authorization of Annex. D (Export), the exporters/CHAs are required to give S.No. of inputs in Part-C of the DES Book and Exporters need not fill up column titled DESCRIPTION OF RAW MATERIALS . c. If some inputs which are not in Part-C of the EPCG/DES have been used in the manufacture of the goods under export and the exporter wants to declare such inputs, he shall give the description of such inputs in column titled DESCRIPTION OF RAW MATERIALS , d. In the column IND/IMP , the exporters are required to write N , if the inputs used are indigenous and M , if the inputs used are imported, e. In column titled Cess Schedule Sl. No. the relevant Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Description 60 Drawback and ROSL 61 EPCG, Drawback and ROSL 64 Drawback, Spl AA ( 4.04A) and ROSL 65 EPCG, Drawback, Spl AA(4.04A) and ROSL For EDI shipping bill, selection of the scheme-code involving ROSL scheme at the time of export shall itself amount to making claim cum declaration of eligibility. For EDI shipping bill this shall be the only means to make the claim. Any other means of claim shall not be accepted. Shipping Bills which are filed prior to 20-09-2016 but for which LEO is given on or after 20-09-2016 are also eligible for RoSL. Such Shipping Bills which have not claimed the scheme code as listed above, may need to be amended before LEO to avail this benefit. In the absence of proper scheme codes, the ROSL benefit would not be available. ROSL Rebate: The amount of rebate is calculated using the FOB value and the rates and caps of rebate specified in the ROSL scheme. (For further details refer to Para 7 of CBEC Circular 043/2016-Cus). To facilitate exporters, necessary changes have been m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by Shipping lines at the gateway port. 27. Monitoring of foreign exchange realization: a. The exporters filing Shipping Bills (S/Bs) under drawback shall furnish a declaration 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 C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the officer to enter the S/Bs for which the BRCs are pending. Thereafter, all S/Bs except such pending S/Bs will be deleted from the list. k. The BRC entry module also enables the Department to remove the list of S/Bs from the pendency list if drawback is recovered subsequently. In such cases, the officer may choose option (1) and enter the order no./challan no. and date and also the no. and date of all shipping Bills for which the drawback has been realized. Thereafter, all such S/Bs will be deleted from the pendency list. 28. The system will indicate to the Assistant Commissioner/Deputy Commissioner (Drawback) all cases of Drawback Shipping Bills if the BRC/negative statement in the prescribed Annexure enclosed to the Board s Circular is not submitted by the exporter within the prescribed period. 29. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cklist shall be printed and the exporter/his authorized 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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