TMI BlogLaunch of Indian Customs EDI System- (ICES 1.5) for Imports and Exports, at INGAU4 - Lokpriya Gopinath Bordoloi International Airport (LGBIA), Borjhar, GuwahatX X X X Extracts X X X X X X X X Extracts X X X X ..... ection 7 of the Customs Act, 1962. 2. The then jurisdictional Commissioner had specified the limits of Customs Area vide notification No. 01/2001 dated 21.09.2001. 3. In addition to clearance of Passenger s baggage which is being handled by Customs officers posted at the LGBI Airport, facilitation of import and export of cargo through the Air Cargo Complex at LGBI Airport is also being done. Since being notified as an international airport in 1996, all the operations at the airport have hitherto been controlled and managed by the Airport Authority of India (AAI) who are legal custodians under the Airports Authority of India Act, 1994. Vide Public Notice No. 1/99 dated 17.05.99, AAI had been appointed as Custodian of export and import goods under Section 45 of the Customs Act, 1962 and AAI would continue to function as Custodians. Further, they are also required to discharge responsibilities as specified under Regulation 8 of the Handling of Cargo in Customs Areas Regulations, 2009. 4. As an authorized Custodian, the Airport Authority of India shall collect all the charges connected with the custody, storage, handling, scanning and other services provided to facilitate the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rough Electronic Data Interchange (EDI mode) at ACC, LGBI Airport. 9. It is expected that the Trade and other agencies would strictly comply with these instructions to ensure the hassle free functioning of Air Cargo Complex, LGBI Airport. Difficulties, if any, faced may be brought to the notice of the Deputy/ Assistant Commissioner of Customs, Customs Division, Guwahati for redressal. PART- II INSTRUCTIONS FOR IMPORT 1. IMPORTS 1.1 Under the EDI System, the Bill of Entry shall be filed electronically and shall be processed online in an automated computerised environment. Certain declarations and certificates, etc., in original, wherever required shall continue to be attached with the assessed copy of the Bill of Entry when the same is presented in the Import Shed for the 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 be complied with before filing the Bill of Entry. 1.1.1 Registration of Import Export (IE)-Code of the Importer (i) IE-Code is being issued to the impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents, before filing IGM, should register themselves in the ICES at any of the ICES enabled Custom Stations. (Format of registration attached as Appendix 3) 1.1.4 Exchange Rates of un-notified currencies The ICES maintains exchange rates in respect of currencies the rates of which are notified by the Ministry of Finance on regular basis. However, in respect of the currencies which are not covered in the notifications of the Ministry of Finance, the concerned Bank s certificate indicating the exchange rate applicable for the date on which the Bill of Entry is filed should be obtained by the Customs Broker/Importer from any Nationalized Bank. Only this exchange rate should be entered in the system in the respective field while making entry of B/E data and should be presented along with assessed copy of B/E at the time of taking out of charge, to the Customs officer. 1.1.5 Currency Codes For indicating value of goods, freight, insurance, commission, etc., codes specified against the respective currencies indicated in the list of currency codes appended with this Notice should only be used. Incorrect code will result in incorrect conversion of Indian Rupees. List of Curr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and can be downloaded from NIC web-site. (http://ices.nic.in/ices/aspx) 1.1.11 Service Centre charges: Facility of data entry of IGM, Bill of Entry, etc. will be made available at the service center at the ACC LGBI Airport and at ICD, Amingaon on payment basis. The schedule of charges for various types of services payable at the service centre are indicated below which shall be subject to revision from time to time. The schedule of charges for data entry in the Centre shall be as follows:- I SERVICE CHARGES FOR DIGITISATION OF DOCUMENTS AT SERVICE CENTRE For manual documents getting data entry done at Service Centre Bill of Entry/Shipping Bill having up to five items: ₹ 80 Each Additional Block of five items: ₹ 10 (iii) IGM: ₹ 80 (iv) EGM: ₹ 80 (v) Other documents (such as UAB, Transhipment etc): ₹ 80 (vi) Amendments to original declaration by customer in BE/SB/Other documents: ₹ 10 (vii) Queries (including reply feeding): Nil for 3 queries and ₹ 10 for each query thereafter. (viii) Printing check list: NIL (ix) Printing of assessed documents (SB/BE/ OOC/ LEO/Challan etc): NIL II. SERVICE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndment request shall be entered in the system at service center and on submission in the system it shall appear before the designated officer for approval. If the designated officer is satisfied with the amendment requested he will approve the same in the system. 1.2.3 The acceptance of cancellation or otherwise, will be confirmed to the custodian as well as to the Airlines electronically if filed through EDI interface or it is communicated as a printed check up cancellation message from the service center and can also be checked up from the enquiry window of the Service Center. Note: - It may be noted that in case of cancellation of IGM, all the Bills of Entry filed against the IGM will get cancelled. 2. CARGO / GOODS DECLARATION The Importer or the Customs Broker, as the case may be, can file electronic Bill of Entry by data entry at the service centre or by transmitting the details in specified file format through ICEGATE from his premises. 2.1 Filing through Service Centre The Customs Broker/Importer should furnish information in Annexure C' and present the same to the service centre operator along with copy(ies) of import invoice and packing list. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entry would be described as: - Generic Description CTH Notfn./Year, Sr. No L37/19, Nebulizers 90189093 021/02, Sr.No.363 (vii) The Service Centre Operator shall carefully enter the data in the system as is indicated in Annexure C . On completion of entry of data, the system shall assign a Job No. and generate a Check List which is a draft Bill of Entry. The service centre operator shall print a copy of the Check List and hand over the same to the Customs Broker/Importer. The Customs Broker/Importer shall check the correctness of the data entered in the system. If any error is noticed, the error shall be circled in bold ink and correct detail should be written. The corrected check list duly signed by the Customs Broker/Importer should be handed over to the service centre operator for entry of corrected data. The Operator shall make corrections in the corresponding data and hand over the revised checklist to the Customs Broker/Importer for re-confirmation. This process would be repeated till the Customs Broker/Importer signs a clean checklist in token of correctnes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficate, 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 the Remote EDI filing software from NIC website link which has been provided at ICEGATE website. Software of NIC is free of charge. On successful submission of data from their premises, the ICES will generate a Bill of Entry Number and return message indicating the Bill of Entry Number. If invalid data is entered, an error message shall be generated and no B.E. No. shall be generated. In case of remote filing of Bill of Entry, the Customs Broker/Importer has to ensure the correctness and validity of the 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. 2.3 Self Assessment: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port licenses for claiming exemption from duty, etc. Bills of Entry in Group 7 require production of duty exemption import license by the importer. Therefore, processing of Bills of Entry will be taken up by the appraising officer only on receipt of the required documents. (iv) Movement of Bills of Entry from one officer to another takes place automatically in a pre-determined workflow basis depending on roles and jurisdiction assigned to them. During the processing of Bill of Entry, the officer concerned may raise Query to the importer for further clarification/information. The Query on approval by the concerned AC/DC shall be transmitted to the importer for online reply. Such a Bill of Entry on which query has been raised, is automatically pulled out of assessment queue till reply online/through service center is received from the importer. 3.1 RMS facilitation: - Facilitation of Bills of Entry in respect of certain goods using RMS 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere the Customs Broker/Importer has opted for First check assessment or the Assessing Officer feels it necessary to examine the goods prior to assessment, he shall order first check examination of goods in the system. For seeking first check examination order, the Customs Broker/Importer shall exercise the relevant option at the data entry stage, the appropriate column of Annexure C format should be flagged Y . The assessing officer shall accordingly give examination order on the system which shall be approved by the Group AC/DC. On approval by the AC/DC, a first check Bill of Entry copy shall be printed. Customs Broker/ importer gets a copy of First Check B/E printed with Examination Order at the Service Centre or in his office, as the case may be. (ii) After the examination is completed, the Import Shed Examiner/Inspector and Appraiser/Superintendent shall enter the examination report in the system. The Shed Appraiser/Superintendent shall transfer the B/E to the Appraising Group. 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. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 1. Assessed copy of Bill of Entry 2. Duty paid challan in original ( only for those paid through bank) 3. Copy of Delivery Order 4. Bill of Lading 5. Invoice 6. Packing List 7. Certificate of origin, in original, if required. 8. Exemption Certificate, in original, if the notification so requires. 9. Copy of the Bond or undertaking executed, if any. 10. GATT declaration duly signed by the importer. 11. Technical literature, if required. 12. License, in original, and a photocopy of the license. 13. Any other document/ certificate necessary for the clearance of the goods. (ii) 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; g. Types of Packages (such as pallet, box, crates, drums etc.). (iii) The Inspector/Examiner will complete the goods registration and examine the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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. 5.7 The Customs copies of the Bills of Entry shall be arranged in the order of Serial Number of the order of clearance and shall be preserved in the Import Shed for 7 days to take care of part deliveries. After seven days, the Bill of Entry will be kept at the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e an Advance B/E if he has the copies of the airway bill 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 Air Craft, a fresh B/E would have to be filed and the B/E already filed will automatically get cancelled by the system. 10. The Procedure for Clearance under Export Promotions Schemes Requiring DGFT License / Bond: Availing Exemption under Chapter 3 Schemes: 10.1 Processing of B/E under Other Export Promotion Schemes Requiring Import License Bills of Entry relating to Export Promotion Schemes like DEEC/ADVANCE AUTHORISATION/DFRC/DFIA/EPCG/REP, etc. which require import license for availing benefits of exemption notifications will be processed under ICES 1.5. The procedure mentioned below will be followed: 10.1.2 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iv) After successful entry of details, a check list will be printed by the registration clerk and given to the license holder for confirming the correctness of the data entered. Registration clerk will make correction, if any and will return the same to the license holder. It is the sole responsibility of the license 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 license to the Appraiser/Supdt. for registration and take possession of the same after registration. 10.1.3 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 the registration of license / RA. (ii) The Bond registered against a license / RA will be utilized only in respect of the clearances against that li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he licences registered in the system shall only be generated from system. Details for obtaining Release Advice shall be furnished in the Format given at Annexure- D . Data entry will be done by the registration clerk. A check list will be printed for verifying the correctness by the applicant and for his signatures. Correction if any will be carried out by the registration clerk.. The authorized Appraiser will thereafter verify the details from the original licence and satisfy himself about admissibility of issue of TRA. The system will generate TRA No. and three copies of the TRA will be available 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. 10.1.7 Debiting Of License For debits of license 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 deb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y should be converted to the same unit of measurement as in the license. For spare parts against EPCG license, Serial No. of item will be 0 therefore, for availing benefits of exemption notification in respect of spares Item S. No. 0 should be indicated in column 9 of the Format indicated above. Against one item in the B/E, only one license will be debited. If the Qty and/or value in the license is not sufficient to cover whole qty and or value of an item in the invoice, the invoice quantity 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/ Importer before returning the check list to the operator for submission of B/E in the system should ensure that license details are also correct. The operato ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tity will be debited in the system by the Appraiser at the time of assessing a B/E a print of details of debit will be taken for records. 10.1.12 Printing of the Assessed B/E After assessment, the printout of assessed copy of the B/E will be taken by the Importer/Customs Broker from service center. The printout of B/E will contain duty-paying challan if duty is payable and statement of debit of license for value/ qty and debit of Bond for duty foregone in respect of each item. The figures of these debits should be endorsed on the hard copy of the license. 10.1.13 Examination/Out of Charge Procedure for goods registration, examination, out of charge and printing of B/E after out of charge will remain the same as mentioned in Para 5. 10.1.14 Suo Moto Payment of Customs Duty in case of Bonafide Default in export obligation under Advance/EPCG Authorisation Authorisation holders (AH) can apply for suo moto payment of customs duty in case calculation of Customs duty is pending before the concerned RA for regularization of bonafide default in export obligation in the following manner: (i) AH should obtain acknowledgement from the concerned RA of their applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roval by 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 10.2.1 Verification of the DEPB The DEPB shall be verified by the Export Section of the Customs station from where the exports have taken place. Procedure for verification of DEPB has been notified from time to time by the Board/ this office through circulars/ instructions. Such procedure shall be strictly followed. For this purpose, original DEPB issued by DGFT shall be produced to the officer designated by Asst/Dy. Commissioner in the Export Department for verification of the Shipping Bills against which the DEPB has been issued by the DGFT. The officer designated by Asst /Dy. Commissioner shall verify each Shipping Bill in the system through the DEPB verification menu in ICES.. In case any manually processed Shipping Bill is involved, the verification shall be done on the basis of copy of Shipping Bill received along with the EGM from the carriers. The Shipping Bills shall be endorsed with the DEPB No., DEPB date, DGFT File No., and Issuing Authority. Aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which are operational under ICES 1.5. A common Ledger of licences shall be centrally maintained in the system for debits in respect of Bills of Entry filed at all the ICES location operating under ICES 1.5. Therefore, no TRA shall be required. However, TRA shall be issued for NON EDI Locations which are still operating manually. For this the TRA shall be generated in the system and a hard copy of TRA shall be issued. (ii) The TRAs issued by the non-EDI locations and non centralized locations will be registered in the same manner as license registration. On registration of TRA against a DEPB, the system will generate a TRA registration number. This Registration Number should be endorsed on the Importer s copy of TRA (original) and the Customs copy received from the issuing Customs station. Only fresh RAs will be registered in the EDI System. Partially utilized RAs will continue to be handled manually. Following particulars shall be entered in the System through the menu relating to transfer release advice. Release Advice No Release Advice Date Release Registration No Customs Station to which issued IEC of R.A. holder if different from DEPB holder DUTY CREDIT AM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption under DEPB, details referred to above will be required to be indicated. The System will determine the duty amount on the basis of CIF/Quantity of goods and shall debit the duty from the DEPB credit ledger and the CIF amount from the FOB of Exports. If sufficient balance to cover the CIF value and the Duty foregone is not available in the DEPB, the System will disallow submission of the B/E. (iii) For indicating the option of payment of Additional Duty (equal to Excise Duty) or claiming exemption there from, the option shall be exercised by indicating Y or N in column 2 of Sl.No.39E. The column number 5 (serial number of item in the licence list) and 7 (quantity for licence debit) are not required to be filled in for DEPB Bs/E. (iv) If the basic Customs duty and the additional Customs duty debit able to the licence is zero, the DEPB exemption will not be admissible to that item. System will not allow exemption under Notification 034/97 etc. for that item. 10.2.6 Check List of B/E After data entry, checklist will be printed as usual and given to the importers/CHAs for verifying the correctness of data captured. For identification against the respective item, (DE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rease in the duty amount and the value; the Appraising Officer will have the option to enter the new DEPB for CIF value corresponding to the enhanced duty / CIF against that item. 10.2.9 DEPB Debit Ledger On registration of DEPB or TRA in the System, the System will maintain the ledger for duty credit amount and export FOB. Where the exemption from both the basic Customs duty as specified in the First Schedule to Customs Tariff Act, 1975 and additional duty leviable under Section 3 of Customs Tariff Act, 1975 are claimed, the sum of basic duty and additional duty amount will be debited to the duty credit in DEPB. The CIF of the related items will be debited to export FOB in the DEPB. Where exemption from additional duty is not claimed, only basic duty will be debited. These debits will be made by the System in the DEPB Ledger. If more than one DEPB is utilized against an item only CIF amount to be debited against each DEPB should be indicated by the importers. The duty amount will be proportionately calculated by the System for debit in the DEPB. The importers therefore should ensure that sufficient balance in the duty credit amount and export FOB is available in the DEPB t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... location code ,Commissionerate, Division, Range Separate Registration would need to be made for each factory (based on the various branch codes of the IEC) in case a 100% EOU has more than one factory. 11.2 Filing of Bill of Entry Entry of Bond details i) In the Annexure C format for declaration for data entry, S. No. 18 has been added to capture the details of registration of various 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 C.Ex. 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 19 of this Trade Facility Notice. The importer should indicate in the format, the type of Bond as E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also be able to view the details of EOU approvals. (ii) In case the importer has already executed the Bond and it is registered in the system, the system will display the amount debited in the Bond which is equal to the duty foregone. If the appraiser desires to change the amount for debiting the Bond, he can select through change option and change the amount for the Bond debit BG. Where the BG is not required, the amount in the field of BG should 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 / ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd/BG in the system will be like any other Bond. 13. EX-BOND Bill of Entry 13.1 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 WarehouseB/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. Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same manner as in the case of a Home consumption B/E. 13.6. Order of Clearance of Goods for Home Consumption After payment of duty and completing any other requirement of debiting of Bond, license, etc. the assessed Ex-Bond B/E along with all other documents should be presented to the Superintendent authorized to give Out of Charge of the Ex-Bond B/E. The Superintendent shall verify that:- a) The particulars in the Ex-Bond B/E correspond to the Bond register maintained in the Bond Section; b) The goods are being cleared within the validity period of the 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 the correctness of the assessment. The A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er such notification will not be permitted by the system if the respective Bond/undertaking number has not been entered at the time of data entry of B/E. Therefore, all the importers who are claiming benefits of such exemption notifications should get respective Bond accepted and registered in the system as continuity Bond of that category in respect of each 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 15. Certificate from CEX Authorities (i) Where the exemption notification provides for production of a certificate from the jurisdictional Central Excise authorities in terms of the 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 Apprai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taking would be closed by the AC/DC. When the conditions of the Bond/undertaking are complied with, the AC/DC will enter the Bond No., the system will display all the Bs/E and related Item S. Nos. in respect of which the Bond has been debited. If the conditions of the Bond have been satisfied, the option to close the Bond may be exercised, item by item. When all the items against which respective Bond has been debited are closed, the Bond can be cancelled. However, if the Sl. No. of item is 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. 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 transp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssistant Commissioner. However system will assist in determining the type of Bond / BG and value. Bond requirement details will be printed on the BE after the assessment. The details include the type of Bond, amount and the Bank Guarantee. The Bonds will be managed centrally by Bond/BG Section. 19.2 Registration of Bond (i) The Bond module provides for registration of all Bonds / Undertakings, Bank Guarantees, Sureties etc, in the system. The importer shall furnish the following details for registration: - Bonds / Undertakings 1. IEC 2. Bond Type 3. Bond Amount * 4. Revolving / Specific 5. Date of Bond 6. Date of Expiry 7. Date of enforcement 8. Whether BG Y/N 9. Surety Y/N 10. Cash Deposit Y/N 11. Remarks * For Bonds already executed, the existing balance to be captured as opening balance in the Ledger BG Details 1. Serial No. (as given by the Bank) 2. Bank branch code 3. Bank name 4. BG amount 5. BG date 6. Expiry date of BG 7. Date of enforcement 8. Remarks Surety Details 1. Serial No. (as given by the party ) 2. Surety Name 3. Address 4. Identification particulars of surety (Customs B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claration. However, the Bond value and BG amount is determined by the Appraising Officer. If Continuity Bond is not there, no declaration (Bond) needs to be given in the Service Centre. Bond details will be printed on the Checklist. (b) In case of EOU Bond already submitted at the Central Excise Commissionerate / Office, the Certificate Number has to be provided. If Certificate Number is declared, EOU Bond is not required. (ii) Appraising The Appraising Officer has the option to ask for Bond as the condition of assessment. The following type of Bonds can be opted: Provisional Duty Bond General Test Bond End Use Bond / Undertaking Transit Bond Provisional Duty Bond - Project Imports Extra Duty Deposit EOU Bond Warehouse Bond B/E Type `W : Warehouse Bond is mandatory. EOU Bond: In case of items, where EOU Notification is claimed, EOU Bond or a procurement Certificate from Central Excise authorities is mandatory. (iii) Provisional Assessment: If any of the item is assessed provisionally, the Bond (Provisional or Test) is mandatory. The Appraising Officer has to specify Type of Bond, Bond Amount, BG %, BG amount, basis for Bond am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntry. For debiting manual Bill of Entry, the Bond officer shall select the option of MBE-debit and enter the details of the manual Bill of Entry and amount of Bond / BG etc. After debiting, a debit slip will be generated which can be printed one copy of slip should be attached with the B/E and other copy given to the importer. In respect of Bills of Entry where processing has not yet been automated, it would still be possible under the aforesaid Bond Management System to register the Bond in the system and utilize it against a manually processed Bill of entry as per procedure indicated above in respect of a continuity / revolving Bond. (viii) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imports where the goods have been transferred by the original importer by sale or otherwise before their entry inward. The EDI system has been designed to provide for both the options, namely, the ultimate buyer paying a percentage loading over the invoice price or a fixed sum in addition to the invoice price based on the high sea sale agreement and the local invoice to arrive at the final assessable value. (ii) If the goods have been purchased on High Seas Sales basis, option `Y should be indicated at S.No 5C in the format. The IEC Branch code of the original importers, i.e., 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 prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of the Standards of Weights and Measures Act. 1976 or any other law in this behalf applies and which are notified under a notification issued under Section 4A of the Central Excise Act, 1944. It would be advisable to specify these details at Serial No. .. (Claim of assessment) for each pack size of the imported item. For example, if tooth paste is imported in sizes of 50 gms, 100 gms and 150 gms. it is suggested that these be noted as three separate entries in the aforesaid Serial No.(Claim to assessment) since they would be having three separate retail prices. Each article, which has different characters, specification including the difference in size of packing should be declared as separate items in the Bill of Entry with a separate unit retail sale price. (iv) The retail sale price would have to be indicated in Rupees and not in any foreign currency and should conform to the provisions of the Legal Metrology Act, 2009 which came into effect from 01.04.2011,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. Detail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 attached to the CBEC Circular 04/2016) by 31/05/2016 to the jurisdictional SVB. The SVB shall dispense with the process of renewal if the importers file the declaration in Annexure 1 and ensure that the concerned customs station is informed immediately regarding the same so that Provisional Bills of entry pending there for finalization can be finalized at the earliest. In case importers declare in Annexure 2 SVB inquiries shall be initiated in pursuance of Circular No. 5/2016 dated 09/02/2016 by serving upon the importers questionnaire at Annexure A and B attached to the said Circular no. 05/2016. If Extra Duty Deposit (EDD) is being obtained in such cases the same shall be reviewed and the sequence 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the invoice details. (iii) After entry of CTH, the data entry operator shall enter the details of Anti-dumping notification as indicated above. The rate of anti-dumping duty would be taken by the system from the directory. If the unit of measurement of quantity of goods declared in the invoice details is different than the unit of measurement on which the anti-dumping duty is applicable, the quantity in such unit of measurement on the basis of which the anti-dumping duty is leviable has also to be declared for computation of duty amount. The rate and amount of anti-dumping duty will be printed on the check list and copies of Bills of Entry. 24. Tariff Value (i) Notification Directory Directory for Tariff Values has been created in the system as per notification number 036/2001-Customs (NT) dated 3.8.2001, as amended. Contents of the directory are similar to anti-dumping duty directory. The amount indicated in the same column will be rate of Tariff Value per unit of measurement of quantity whereas in the case of anti-dumping duty it will be rate of duty. The rates of value are applicable to imports from all countries and all suppliers in respect of goods specified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the copies of Bill of Entry. 26. Levy of Addl. Duty for Non-Excisable Goods In respect of goods not leviable to Central Excise Duty under the Central Excise Tariff Act, 1985 but liable to Excise Duties under other Central Acts (such as Medicinal and Toilet Preparation Act, 1955) or liable to Additional Duty under Section 3(1) of the Customs Tariff Act, 1975, codes have been given to enable the documents for such goods to be processed on the System. A list of such codes is given in Annexure E for filing Column 39(B) (5) CETH CODE. 27. General Information With a view to minimizing the number of queries at the time of assessment and to improve the quality of assessment, it has been decided to capture the following information about goods imported, in the ICES system at the time of filing of declaration Annexure C . a. Brand b. Model c. Grade d. Specifications e. Any other information relevant for assessment. For e.g., specific order for imported goods passed by CESTAT, past precedent regarding classification valuation etc. PART- III INSTRUCTIONS FOR EXPORTS 1. Computerized processing of Shipping Bills under the Indian Customs EDI (El ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Gateway Ports. Before filing EGM, the Air Lines/Agents should register themselves in the ICES at any of the Custom Stations where ICES 1.0 is operational. They would be required to furnish information as per Appendix 3. No re-registration is required in case the agency is already registered at any of the existing Customs location where ICES 1.5 is operational. 3.4 Registration of Bank Account with Authorized Dealer of Foreign Exchange: Except for NFEI Shipping Bills, the account details of the exporter with any Authorized Bank/dealer of foreign exchange is required to be registered in the ICES 1.5. Directory of Authorized Dealers Codes is maintained in the ICES 1.5 on the basis of details made available by the RBI. Exporters may note that it would not be possible for the local customs officials to add details of the AD code unless the said information is made 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 e-mail addres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect conversion of the currency into Indian Rupees. Please refer Appendix 5 3.10 Country Codes: Wherever in the Shipping Bill / EGM, reference is required to be made to the name of the country, the appropriate Country Code as indicated in the list of country codes appended to this Trade Facility Notice have to be used. Please refer Appendix 6 3.11 Port Codes: An appropriate port code must be indicated wherever reference to port name is required to be made in a Shipping Bill /EGM. The Correct port code may be obtained from the respective Carriers or checked from www.unece.org/etrades. A list of all relevant codes would also be available at the service center. 3.12 Registration of DGFT Licenses: EDI messages between Customs and DGFT for a number of license types have been enabled. Therefore, no separate registration shall be required for those licenses which are received from the 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 exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on in the system unless the corrections made by the Customs Broker/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 the export goods to the Air Cargo Complex. 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 the computer system on the same day. 4.8 Those Exporters or Customs Broker who intend to use Remote EDI System(RES) to file from their offices should download necessary software from website www.ices.nic.in which is available free of cost and register th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would be required to make a SDF declaration in the Shipping Bill checklist. It would be filed at the stage of goods arrival . The Appraiser is required to verify such declaration in the checklist and endorse the same in the system. Only in the case of Shipping Bills processed manually, the existing arrangement of filing GR 1 forms would continue. 5.2 The exporters are required to obtain a certificate from the bank through which they would be realizing the export proceeds. If the exporter wishes to operate through different banks for the purpose, a certificate would have to be obtained from each of the banks. The certificate(s) would be submitted to Customs and registered in the system as mentioned above. These would have to be submitted once a year for confirmation or whenever there is change of bank. 5.3 In the declaration form (Annexure A-Export) to be filed by the exporters for the electronic processing of export documents, the exporters would need to mention the name of the bank and the branch code as mentioned in the certificate from the bank. The Customs will verify the details in the declaration with the information captured in the system through the certificates regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... todian of arrival of goods on the declaration, along with all the original documents such as Invoice, Packing List, ARE-1 (AR-4), etc. He will also present additional particulars in the form at Annexure C (Export). 8.2 The Officer will verify the quantity of the goods actually received against that entered in the system. He will enter Annexure C particulars in the system. The system would identify the Examining Officer (if more than one are available) who would be carrying out physical examination of goods. The system would also indicate the packages (the quantity and the serial numbers) to be subjected to examination. The Officer would write this information (Name of examination officer and package Srl. Nos to be examined) on the checklist and hand it over to the exporter. He would hand over the original documents to the Examining Officer. No examination orders shall be given unless the goods have been physically received in the Export Shed. It may, however, be clarified that Customs Officers have the discretion 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 ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tside 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. 11. DRAWAL OF SAMPLES 11.1 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 be prepared manually and signed by the Examining Officer, the Appraiser and the exporter. The disposal of the three copies would be as follows: - (i) Original to be sent along with one sample to the testing agency. (ii) Duplicate copy to be retained by Customs with the second sample. (iii) Triplicate to be handed over to the exporter. 11.2 AC/DC may, if he/she ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shipping Bill to the Appraiser for cancellation before amendment is approved in the system. 14. SHORT SHIPMENTS, SHUT OUT, CANCELLATION AND BACK TO TOWN PERMISSIONS 14.1 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. 15. AMENDMENT OF FREIGHT AMOUNT 15.1 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 would be required. Non-intimation of such changes would amount to mis-declaration and may attract penal action under the Customs Act, 1962. 16. RECONSTRUCTION OF LOST DOCUMENTS 16.1 Duplicate print out of EDI S/B cannot be allowed to be generated if it is lost, since extra copy of Shipping Bills are liable to be misused. However, a certificate ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... escribed under different sub-headings of the All Industry rates as per notified by the Ministry of Finance from time to time. 19.6 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 EGM. The status of the Shipping Bill and sanction of drawback claim can be ascertained from the Enquiry Counter set up at the Service Centre which will be set up 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 advised to reply to such queries expeditiously through the service centre. The claim comes in queue of the EDI system after only after the reply to queries/deficiencies is entered in the ICES 1.5. 19.7 Shipping Bills in respect of goods under claim for drawback against brand rates would also be processed in the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ser / 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. 19.10 The Drawback facility can be enabled only after getting registered with DG DBK. Same will be notified in due course. 20. EXPORT OF GOODS UNDER 100% EOU SCHEME 20.1 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. The exporters shall obtain the Examination report in the form annexed as Annexure C1 to this Trade Facility 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DGFT on the export documents. After issuance of licenses, exporters would be required to quote the relevant license number on the export documents. 21.2 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 airport, 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 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. 21.3. For monitoring of export obligation under licenses issued by DGFT under above mentioned schemes, Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned on the declaration forms (Annexure D) at this Air Cargo Complex 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. 21.7 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 licenses for examination and Let Export as in other export goods. All exporters availing of the EPCG/DES facilities are requested to immediately get their EPCG/DES registered in the EDI System so that the export declarations are processed expeditiously. 21.8 Further, exporters availing benefit under EPCG/DES in terms of various notifications should file the relevant declarations in Annexure D (Export) along with Annexure A (Export). 21.9 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnexure 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 certificates shall be furnished by the exporters on a 6 monthly basis in respect of exports which have become due for realization in the previous 6 months. For example, for the six-monthly period of January- June 2013 (during which exports were effected), the statement/BRC needs to be submitted after1stJuly, 2014. e) Such certificates shall be filed by the exporter AD wise at each port. The relevant date for filing certificates shall be calculated from the date of let export order (LEO) which is the date when the export goods are permitted to be exported. An endorsement on the exporter s copy of S/Bill would be made specifying the due date for realization of export proceeds. f) The system shall indicate list of the shipping bills under drawback where the BRC/negative statement has not been furnished by the exporter within the prescribed date. The Assistant Commissioner / Deputy Commissioner (Export) may peruse such lists either for the entire Customs port or for an individual exporte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 Requirements (CCRs). The system is designed in such a manner that, owing to some technical reasons if the RMS (Export) fails to provide output to ICES (Export) or RMS output is not received at ICES (Export) end in time, the existing norms of assessment and examination prescribed in the Board s Circular Nos. 06/2002 Customs dated 23.01.2002, 01/2009-Cus dated 13.01.2009, and 28/2012 Customs dated 16.11.2012 would be applicable. (ii) Assessment of RMS interdicted Shipping Bills in ICES: T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice 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 process the SB after every amendment and provide its output to ICES. However, the treatment of risk after the amendment(s) will be communicated in ICES only after goods registration. There may be some cases wherein the on submission treatment of risk is to send the SB for examination only and after amendment(s) the risk treatment would get modified to send the SB for Assessment or Assessment Examination . In such cases RMS instructions to Send the SB back to AC for assessment will be di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 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-a-vis the declarations in the SB and if he/she has strong reasons to believe that the exporter has mis-declared the description, RITC or value of the goods, he/she should send the SB back to the appraising group (if required), for assessment but 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 comme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... escribed 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 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 exporter/ CHA by the officer giving LEO after affixing his/ her signature on the important documents. a) Copy of the Shipping Bill b) AR-4/ ARE- 1 (wherever applicable). c) Invoice/packing list d) ADC clearance, wherever required. e) Other documents specified in the CCR instructions. f) SDF (Statutory Declaration Form), wherever required. g) RBI GR waiver, wherever applicable. h) CENVAT declaration, wherever required. i) Any other documents submitted by the exporter/CHA. All these documents should be neatly kept in a docket, which will have a check list on the top, containing the documents listed supra. The Check l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... each exporter claiming S.T refund need to provide central excise registration number or PAN based service tax code number (including PAN based service tax registration number) and register the same in ICES 1.5. Necessary details should be provided in part B of said Annexure A along with self certified copy of central excise registration certificate or service tax code number certificate. This will be entered in ICES 1.5 by the designated customs officer having CLK role. ICES 1.5 will verify these details with the details available from ACES. A checklist 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 do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IA, following procedure is prescribed for transshipment by air of :- i) Imported cargo between two airports in India ii) International transshipped cargo (Foreign to Foreign) iii) Export of cargo tendered at one Customs airport for export from another Customs Airport. 1.1. IMPORT Transshipment of cargo from an international airport in India (gateway airport) to LGBI Airport (destination airport) is allowed on Air India Flights and also on private sector airlines flights. The procedure is as follows:- i) On arrival of flight at the gateway airport, the transshipment cargo will be segregated in premises of the custodian of the gateway airport. ii) The concerned carrier/ console agent is required to file an application to Customs at the gateway airport seeking transshipment of cargo consigned to LGBI Air Cargo Complex as indicated in HAWB. As per Regulation 4(1) (c) read with Regulation 3 (c) (iii) of the Import Manifest (Air Craft Regulations), 1976 the carrier/ console agent shall prepare a Cargo Transfer Manifest (CTM) for the purpose of transshipment to ACC LGBI Airport. The CTM shall itself be treated as application for transshipment and shall be appro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Export Order shall be given by the Customs at the same station. Transshipment Permit (TP) should be prepared by the airlines/ carrier and approved by the proper officer. TP should be sent along with the cargo. Transshipment Bond has to be executed by AAI with the Commissioner of Customs, NER, Shillong as per terms and conditions mentioned at Regulation 5(4) of HCCAR 2009 shall be debited for the value of cargo. i) On arrival at the gateway airport, the cargo should be taken to the warehouse of the domestic airlines/custodian in a clearly identified area. The warehouse should have double locking arrangement, one key of which will be with the airlines/ custodian and the other with Customs. The Customs officers in charge of warehouse should verify the details of the packages with the TP, Airway Bill, etc. The domestic airlines may prepare the CTM airlines-wise which shall be certified by the Export Freight Officer (EFO). ii) Cargo should be shifted to the transshipment warehouse in the export terminal of custodian and acknowledgement obtained. No examination of such cargo should normally be done at gateway airport, except on credible intelligence or information. iii) When ..... 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