TMI BlogLaunch of Indian Customs EDI System (ICES 1.5) for Imports and Exports, at Port Blair Port (INIXZI)X X X X Extracts X X X X X X X X Extracts X X X X ..... fication No. 62/94-cus. (N.T.) dated 21-11-1994. PART- 11 INSTRUCTIONS FOR IMPORT IMPORTS Under the EDI System, the Bill of Entry shall be filed electronically and shall be processed online in an automated computerized environment. From 1st April, 2016 onwards, the Single Window Interface for Facilitating Trade (SWIFT) had been operationalised at all EDI locations. Under SWIFT, the Custom Brokers, Importers and Exporters would electronically lodge their Customs clearance documents at a single point only with the Customs and the required permission, if any, from other regulatory agencies would be obtained online without the importer/exporter having to separately approach these agencies. This would be possible through a common, seamlessly integrated IT systems utilized by all regulatory agencies and the Importers/Exporters. The Single Window would thus provide the Importers/Exporters a single point interface for Customs clearance of import and export goods thereby reducing interface with Governmental agencies, dwell time and cost of doing business. 1.1 Registration of Import Export-Code (IEC) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registered at any existing Customs location where ICES1.5 is operational. (List of Custom Houses for Customs Broker registration is attached as Appendix 1 and the format for registration is attached as Appendix 2) 1.3 Registration of Shipping lines/Agents, Consol Agents IGM/Consol Manifest shall be filed electronically by the Shipping Lines/Agents and Consol Agents at the Ports of entry and Sub-IGM relating to respective IGM lines under SMTP at the Port. The Shipping Lines/Agents and Consol Agents, before filing IGM, should register themselves in the ICES at any of the ICES enabled Custom Stations. (Format of registration is attached as Appendix 3) 1.4 Exchange Rates of un-notified currencies The ICES maintains exchange rates in respect of currencies 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Entry after approval by Proper officer in the system. (Format of Licence registration attached as Annexure A) 1.10 Registration at ICEGATE for Remote filing of Bill of Entry or Manifest All those who intend to file Bill of Entry or manifest from their office should register themselves with the ICEGATE., The detailed information for registration at the ICEGATE may be obtained from the web-site http//:www.icegate.gov.in . For remote filing of Bill of Entry, National Informatics Centre (NIC) has developed software which is free of cost and can be downloaded from the NIC web-site. (http://ices.nic.in/ices/aspx) 1.11 Service Centre charges: The facility of data entry in the filing of IGM, Bill of Entry, etc. is available at the service centre at the Sea port 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 Service Centre shall be as follows:- I SERVICE CHARGES FOR DIGITISATION OF DOCUMENTS AT SERVICE CENTRE Data entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on a 24 - hour basis. 2.1 Filing of IGM: Those Steamer Agents who intend moving their vessel to Port Blair Port (Port Code INIXZ1) for discharge of cargo have to file a separate IGM online through ICEGATE for Port Blair Port by mentioning the port code as INIXZ1 and terminal operator code as INIXZ1PMB1 for Port Blair Port. The procedures are same as filing of IGM in Kolkata/Haldia Seaport. The Shipping Lines/Steamer Agents/Consol Agents should file IGM/EGM/Consol IGMs only through ICEGATE. The acknowledgement for filing IGM/EGM/ Consol IGMs would reach the registered e-mail address of the Shipping Lines/Steamer Agents/Consol Agents. The message exchange formats for filing IGM/ EGM/ Console IGMs are available at ICEGATE Website http://www.icegate.gov.in at http://www.icegate.gov.in/ ICES 1.5.htm. The Shipping Lines/Steamer Agents/Consol Agents may prepare/use their own software for filing IGM/ EGM/Consol IGMs in the prescribed message exchange formats. 2.2 Amendment of IGM after Entry Inwards: In ICES System, the IGM is amended in 2 situations: a. When there is any change in the cargo or container parameters (Like amendmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, a facility to upload digitally signed supporting documents known as e-SANCHIT has been introduced under SWIFT. Presently, the Bills of Entry are required to be submitted by the authorized persons on ICEGATE after affixing their digital signatures. Implementation of e-SANCHIT would require the authorized persons to submit online all the supporting documents online too on ICEGATE after affixing their digital signatures. For uploading supporting documents on ICEGATE, the authorized persons must open URL https://www.icegate.gov.in, Login into ICEGATE by using his/her access credentials and then click on My e-Docs link provided in the menu. The step-by-step procedure for upload of documents is provided on the website. The authorized persons must ensure that they have uploaded all the necessary supporting documents and obtain Image Reference Number (IRN), which has to be submitted in a separate table while submitting the job for BE generation while filing through the Service Centre or through ICEGATE.. 3.1 Filing through Service Centre (i) The Customs Broker/Importer should furnish information in Annexure C' and present the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd if there is space left, generic description of the item. (vii) For example, Nebulizers are covered by S. No. 363 of the Table appended to Notification No.021/02 (list 37, Sr. No. 19). This entry would be described as: - Generic Description CTH Notfn./Year, Sr. No L37/19, Nebulizers 90189093 021/02, Sr.No.363 (viii) The Service Centre Operator shall carefully enter the data in the system as is indicated in Annexure C . On completion of entry of data, 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 da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 filed has been authenticated by signing with Digital Signature Certificate or not; (vi) On successful remote submission of data, the ICES will generate Bill of Entry Number and return message of Bill of Entry No. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not applicable on most other goods. Wherever the additional Customs duty (CVD) is levied, CETH as applicable may be declared. In case of Non- Applicability of CETH, NOEXCISE should be quoted. 4.3. Identification of GST Beneficiary: To avail IGST Benefits on Imports, declaration of State Code and GSTIN in Bill of Entry is mandatory. The same needs to be added in CTX Table of the BE Declaration. In any case of none availment of IGST, State Code along with one of the other Identity proof listed below needs to be provided, so as to enable apportionment to the respective states. To summarize, Every Importer needs to declare their State of Destination as State Code, GST Type and GSTIN/Identification Code in their Bill of Entry. It may be noted that benefits of Credit flow can happen only when GSTIN is quoted correctly and is matched with GSTN; Valid or active Provisional ID can be quoted in lieu of GSTIN. However, credit would flow only when the same Provisional ID is used to file returns. 4.4. Seamless Credit flow based on Online Reconciliation of IGST with GST Return: In the Pre-GST Era, physical copy of Bill of E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods having the highest value. All the Bills of Entry assigned to a particular Appraising Group are put in a queue and are processed on First Come First Serve basis. In a specific case, only the AC/DC of the concerned Appraising Group are authorized to change priority, if circumstances so warrant. (iii) Appraising Group 7 has been created for handling assessment of goods under Export Promotion Schemes requiring import licenses for claiming exemption from duty, etc. (iv) Movement of Bills of Entry from one officer to another takes place automatically on the basis of a pre-determined workflow depending on the 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. 5.1 Facilitation of Bills of Entry by RMS for faster clearance of such goods On submission, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted, shall complete the assessment of B/E in the system. After assessment, the Bill of Entry shall move in the system as in the case of second check assessment. The Customs Broker/Importer shall take print of assessed copy of the Bill of Entry and shall deposit the duty amount with the designated bank. 5.4 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so requires. f) Copy of the Bond or undertaking executed, if any. g) GATT declaration duly signed by the importer. h) Technical literature, if required. i) Licence, in original, and a photocopy of the licence. j) 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; g. Types of Packages (such as pallet, box, crates, drums etc.). (ii) The Inspector/Examiner will complete the goods registration and examine the goods, wherever prescribed. After the ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally give clearance to the Bill of Entry, as provided for in the 1st proviso to Section 47(1) of the Customs Act, 1962. 7.6. It is to be noted that the above new features in ICES 1.5 of granting clearance post CCV will continue to be subject to the interdictions from the RMS, alerts from agencies such as Directorate of Revenue Intelligence (DRI), and other local contingencies which are already part of the inbuilt checks in ICES. Considering that the OOC would normally be given by the System and not by an officer, the interdicted Bills of Entry will be removed from the queue for electronic clearance by System. 7.7. Further, significant changes have been made in the ICES 1.5 for clearance of imported goods after finalisation of assessment and payment of duty under Section 47(1) of the Customs Act, 1962. The proper officer will now have access to a fully automated queue of Bills of Entry ready for the grant of clearance in the ICES 1.5 which obviates the present necessity of the importer/authorised person having to present the Bill of Entry number and date to this officer for seeking clearance. Based upon the Bills of Entry which are ready for clearance in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the amended Bill of Entry shall be given. 10. Re-assessment Any time after assessment and before Out of Charge Order, a Bill of Entry can be recalled and reassessed by the AC/DC concerned, if it is so warranted. 11. Advance Noting Advance B/E can also be filed in the ICES before the arrival of the vessel. In such cases, a B/E may be presented before the delivery of the import manifest, if the vessel by which the goods have been shipped is expected to arrive within 30 days from the date of presentation. The Customs Broker/ Importer may file an Advance B/E if he has the copies of the Bill of Lading and the invoice. The B/E would be filed and assessed in the same manner as indicated above. On grant of Entry Inwards, the Bill of Entry shall be regularized and shall be reassessed if the duty rates have undergone any change. If there is a delay of more than 30 days in the arrival of the vessel, a fresh B/E would have to be filed and the B/E already filed will automatically get cancelled by the system. 12. Processing of B/E under Export Promotion Schemes Requiring Import Licence Bills of Entry relating t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would tranmit online an Export Obligation Discharge Certificate (EODC) in prescribed format containing details of Shipping Bills to Customs which would also be made available at this port. Based on this EODC, the designated officer at this port would release the bonds/LUTs and the BGs, if any, after causing necessary verifications. (v) For any amendment in licences issued under above schemes by DGFT, Importer would obtain a log print of usage of licence issued by Customs and transmit online the necessary amendment of licence to Customs. No Imports under such licence would be allowed after issuance of log print till the amendment message is received from DGFT. 12.2 Acceptance Debit of Bonds (i) Where the export obligation has not been fulfilled and option N has been entered in the field Exp. Obligation: the system will ask for entry of Bond number. Therefore, if export obligation has not been fulfilled, the respective category of Bond should be registered before the registration of licence / RA. (ii) The Bond registered against a licence / RA will be utilized only in respect of the clearances against that licence and at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... antity/ value or the licence can be re-credited by entering the unutilized TRA. No TRA will be issued manually. 12.5 Debiting Of Licence The system shall make debits of licence value and quantity automatically on the basis of value and quantity of item in the Bill of Entry. For debiting against manual B/E, if any, 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. 12.6 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 system as value permissible for the import of spares under exemption notification against the EPCG licence. This value of spares will be within the total face value of the licence, i.e., the sum of value of all items including the value of spares imported against EPCG licence will not exceed the total face ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... along with all the required documents and the related licence and Advance Authorization schemes. If the Assessing officer is satisfied about the eligibility of exemption under the related notification and the licence is otherwise valid to cover the goods in question, he may assess the B/E on system. The Assessing officer can remove the notification and deny the benefits of exemption, if warranted. The debits of licence will automatically reverse when exemption notification is denied. 12.9 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 statement of debit of licence for value/ qty and debit of Bond for duty foregone in respect of each item. 12.10 Examination/Out of Charge Procedure for goods registration, examination, out of charge and printing of B/E after out of charge will remain the same as mentioned above at Para 6. 13. Imports by 100% EOUs:- 13 .1 Registration of EOU All the 100% Export Oriented Units including STP / EHTP, etc. will be require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Bond No. or the Central Excise certificate, as the case may be. If Bond or Central Excise Certificate are not indicated it would be N , i.e. NONE. The data entry operator shall enter the related option Y or C and enter the details of the Bond or the certificate, as the case may be, in the respective field in the system. (iii) In the field for claim of assessment, normal details shall be indicated. However, in the fields for Additional information for claiming benefits under specified exemption schemes , in Col.(I) the prescribed Exim code for the relevant scheme related to imports like EOU/STP/EHTP would be required to be indicated. The Exim codes for the various schemes have already been notified in the Handbook of Procedures issued by the DGFT in column No 2. The relevant applicable exemption notification No /Year .with Sl.No.of item in the notifications is required to be indicated against the respective item. The data entry operator shall enter the code of EOU against the field Exim code After entry of Exim code enter notification no. /yr. S. No. After completion of entry of all the items of the Bill of Entry, a check list will be printed. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iv) In case the importer has executed the Bond with the central excise authorities, he shall produce the procurement certificate issued by the central excise officer to the assessing officer along with the un-assessed copy of the Bill of Entry. Assessment of the Bill of Entry would be done after due verification of all the concerned documents. System would enable monitoring of the movement of the goods by monitoring the debits against the bond value/ CX certificate value through appropriate MIS reports. (v) After completion of the assessment, the Bill of Entry shall be forwarded to Bond queue for execution / debiting of Bond. Where any duty amount has been assessed, the duty shall be deposited in the bank as usual. Unless the Bond Officer completes the action of debiting Bond in the system, the B/E will not be available for registration for examination and out of charge. (Procedure for registration of Bond / BG has been explained in Para 21.2 of this Public Notice.) 14. Availing Exemption under JOBBING Scheme Notification No.32/97 Cus dated 01.04.97, exempts goods imported for carrying out any job work and subsequent re-e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... warehouse, e.g. WFD61001. If no code is assigned other to be used as code WFD60001). INVOICE PARTICULARS For Ex-Bond B/E No---------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 the Warehousing B/E. For the purpose of filing Ex-Bond B/E in the system, details of Customs Broker the Importer will be entered as usual. In the field of Type of B/E X will enable for entry of Ex-Bond B/E. A window will pop up for Warehouse B/E No. date. On entry of Warehousing B/E No date, the system will capture all the other details from the Warehousing Bill of Entry. Invoice S.No. as in the Warehousing B/E and against this invoice item S.No.and quantity will be entered. The system will proportionately determine the assessable value. All other details of item like the CTH, Customs Notification, CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the validity period of the Bond and 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 Appraiser/Superintendent will re-assess the B/E, if so required. The differential duty amount, if any will be paid. in the normal course. (ii) After satisfying the requirements relating to clearance of the goods, the Superintendent will give out of charge on the system. After out of charge, the system will generate two copies of the Ex Bond B/E. One copy is for the importer and the other copy will be for the Bond Section. No exchange control copy will be generated for Ex-Bond B/E. The system will also print along with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bond type Bond code End use Bond EU Undertaking UT Re-export Bond RE 17. Certificate from CEX/ GST Authorities (i) Where the exemption notification provides for production of a certificate from the jurisdictional Central Excise/GST 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/ GST office shall be produced to the Appraising Officer, before filing the B/E. The Appraiser/Superintendent shall register the same in the system in the same manner as the Bonds are registered. The system will generate the registration number. This registration number should be communicated to the importer and the original certificate shall be retained in the Assessing Group. Registration number shall be indicated at S.No. 18(c) in the Format for B/E data entry. (ii) Against one B/E, only one certificate should be used. The certificate shall be utilized against all such notifications requiring Central Excise cer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been debited are closed, the Bond can be cancelled. However, if the Sr No. of items are closed and the Bond is not cancelled, the same will continue to be used if there is a balance in the Bond amount and the validity period has not expired. All the documents on the basis of which the items are closed and the Bond is cancelled will be kept in the related Bond file for the purposes of record. 20 Bond Management Systems and Processing Of Bills Of Entry Relating To Goods 20.1 Bond Management System. (i) ICES contain 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 Bond Management System. 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 repor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the original Bond documents to the respective designated AC / DC for acceptance. (iii) The AC/DC shall observe all the instructions regarding acceptance of Bond issued by the Board / Commissionerate from time to time after satisfying that the documents submitted are in order and acceptable. The AC/DC shall retrieve the Bond details on screen by entering the job no., and view the entries made in the system. If the information in the system matches with the documents and the conditions for acceptance of the Bonds are satisfied, the AC / DC may accept the Bond in the system. The AC/DC can also make corrections to the bond details 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 location of Bond storage in the system 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 Num ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registration cannot be done. The Importer has to give a written request to AC/DC for debiting the Bond against a B/E. The importer shall specify the Bond Registration No., B/E No. and Date. The AC (Bond) has to retrieve the Bond and debit the Bond and BG. AC/DC Bond has the option to view the B/E. Before debiting, the system will pose the query Whether the language of the Bond meets the legal requirement of the assessment of the B/E . If the amount to be debited is more than the credit balance in the Bond and BG Ledgers, the system will not allow debit and the AC/DC has to raise a query to the Importer for submitting a fresh Bond/BG. The system will not allow goods registration and out of charge, if the debit entries not made against the B/E in the Bond and BG Ledgers. Bond re-credits AC/DC has the option to re-credit value after finalization of assessment. Following entries will be made in the Bond and BG ledgers; Date of credit B/E No. and Date Amount credited Reasons for credit (a) Assessment finalized no recovery (b) Assessment finalized a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e importer may indicate the Bond details if a continuity Bond has already been executed in the same manner as has been explained in respect of 100% EOU. The processing of warehousing Bill of Entry shall continue to be as at present in the respective groups on first come first serve basis. (b) The system at the time of assessment of a Warehousing B/E shall display before the Appraiser, the requirement of Bond equal to double the amount of duty payable. The appraiser at the time of the assessment can change the Bond/BG amounts. Where the Bond details have been entered at the time of data entry, the same shall be displayed by the system debit details will be printed on the Bill of Entry. Where Bond has not been debited at the time of data entry of B/E, Bond requirement shall be on the Bill of Entry. (c) The Bond shall be registered with the designated Bond Officer and debited in respect of a B/E. Unless the Bond is debited in the system, Bill of Entry cannot be registered for examination out of charge at the shed / docks. (viii) Provisional Assessments (a) Where an item of the Bill of Entry is assessed provisionall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... currency, new fields for indicating the costs incurred over and above the invoice value for purchasing goods on high sea sale have been added. Where such expenses are incurred, (whether actually paid or payable) as a percentage of invoice value, the percentage rate should be indicated in the field Rate . Where a fixed amount is paid or payable over the invoice value such amount should be indicated against the field amount and shall be in Indian Rupees. The additional amount would get distributed proportionately amongst the various items in the invoice for determination of assessable value. In case goods relate to more than one invoices, the High Seas sales charges should be indicated against each invoice, proportionate to the value of goods in the invoice. The system shall add these charges to the CIF value of the goods for computation of assessable value for the purpose of levy of duty. (iii) The data entry operator at the Service Centre shall enter these details in the relevant field in the system. These details will be printed on the check list. The IEC the name of the seller of the goods shall also be printed at the end of the check list for verification by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l before the SVB. The concerned Importers shall submit a declaration in the prescribed formats (ANNEXURES- 1 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 as per 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 Abbreviations in Col. (3) above refer as under. AD Notfn. = Anti-dumping notification number/year I S No. = Item S.No. in the notification PS No.= Producer/Exporters.No. against the respective country QTY = Quantity of goods in the units of measurement on which anti-dumping rate has been fixed, if different from quantity declared in the invoice details. (iii) After entry of CTH, the data entry operator shall enter the details of Anti-dumping 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 to be also 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 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 declared the Tariff value, the Appraiser at the time of assessment will get a systems alert for tariff value. The Appraiser will have the option to select the tariff value and also change the S.No. of the Tariff value if incorrectly declared by the Importers. The Tariff value will be printed on the check list as well as on the copies of Bill of Entry. PART- III INSTRUCTIONS FOR EXPORTS EXPORTS Computerized processing of Shipping Bills under the Indian Customs EDI (Electronic Data Interchange) System (ICES 1.5) 1. Under ICES 1.5, the computerized processing of Shipping Bills would be handled in respect of the following categories of Shipping Bills: 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions where ICES 1.5 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 existing Customs location where ICES 1.5 is operational. 2.4 Registration of Bank Account with Authorized Dealer of Foreign Exchange: Except for NFEI Shipping Bills, the account number of the exporter opened with the Authorised Dealer of foreign exchange is required to be available in the ICES 1.5. The Directory of Authorised Dealers Codes is maintained in the ICES 1.5 on the basis of details made available by the RBI. The Exporters may note that it would not be possible for the local Customs officials to add the details of the AD code unless the information is available from RBI. In case the details are not available, the matter may be brought to the notice of the ICEGATE team. Members of the trade may please note that ICEGATE provides 24X7 Helpdesk facility for trade to report problems related to electronic filing. The ICEGATE helpdesk can be contacted on e-mail address icegatehelpdesk@icegate.gov.in and the replies to the queries shall be sent through e-mails. The Helpdesk can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... name of the country, the appropriate Code of the country as indicated in the list of country codes appended to this Public Notice have to be used. Appendix 6 2.11 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 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. 2.12 Registration of DGFT Licences: If the exports are in discharge of export obligation against any of the DGFT Exim Licenses or Advance application, such licence/advance application should be first registered in the ICES and Licence No. or the Registration No. or advance application should be indicated against each item of goods in the Shipping Bill. However, EDI messages between Customs and DGFT for a number of licence types have been enabled. No separate registration shall be required for those licences which are received from the DGFT online. 2.13 Self Sealed Container cargo: Exporters, who are allowed self-sealing of containers, should get themselves registe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrectness of the electronic declaration. The Customs Broker/Exporter will make corrections, if any, in the checklist and return the same to the operator duly signed. The operator shall make the corresponding corrections in the data and shall submit the Shipping Bill. The operator shall not make any amendment after generation of the checklist and before submission in the system unless the corrections made by the Customs Broker/Exporters are clearly indicated on the checklist against the respective fields and are signed by Customs Broker/Exporter. 3.5 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 into the Port. 3.6 It may be noted that since the document numbers are being assigned by the Central Server at a national level, all document numbers, e.g., for Shipping Bills, EGMs, challans, would not be sequential. 3.7 The Declarations would be accepted at the Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... link which has been provided at ICEGATE website free of charge.. 3.9 The validity of the Shipping Bill in EDI System is fifteen days only. Therefore, if the export goods are not registered within 15 days from the date of Shipping Bill, the Shipping Bill shall lapse and has to be filed again in the system. 4.0 Consequent to implementation of GST, certain changes in the filing/assessment of shipping bills have come into force: 4.1 The Integrated Goods and Services Tax Act, 2017, under section 16, provides that export of goods or services or both and supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit shall be zero rated supply and credit of input tax may be availed for making zero- rated supplies, notwithstanding that such supply may be an exempt supply. The section further lays down that a registered person making zero rated supply shall be eligible to claim refund under either of the following options, namely: (a) he may supply goods or services or both under bond or Letter of Undertaking, subject to such conditions, safeguards and procedure as may be prescribed, without payment of integr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uantity of exports. 4.6 Export Invoice Item Export invoice should be compliant with GST Invoice Rules : The export invoice should be issued by the supplier cum exporter in compliance with the GST Invoice Rules. It may also be noted that as per the GST Invoice Rules, in case of export of goods or services, the invoice shall carry an endorsement SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX or SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX , as the case may be, and shall also contain the following details: (i) name and address of the recipient; (ii) address of place of delivery; and (iii) name of the country of destination. Other details to be given in the invoice table of the Shipping Bill shall include Third Party remittance details as per RBI requirements, Terms Place(INCOTERMS), End Use (as per the codes available in Imports) etc., as the case may be. The End Use of the Item should be declared against each of the item. 4.7 Changes in Drawback Declarations : A new declaration is being added for the exporter to certify that no input tax credit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner: i. DFIA ii. EOU iii. EPCG iv. Any other Exim Scheme, if so required 6.3. Apart from verifying the value and other particulars for assessment, the AO/Supdt.and AC/DC may call for the samples for confirming the declared value or for checking classification under the Drawback Schedule / DFIA / EOU, etc. He may also give special instruction for examination of the goods. 6.4 If the S/B falls in the categories indicated in Paras 7.1 and 7.2 above, the exporter should check with the query counter at the Service Centre whether the S/B has been cleared by Assistant Commissioner/ Deputy Commissioner, before the goods are brought for examination. In case AC/DC raises any query, it should be replied through the Service Centre or through ICEGATEby 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. 6.5 RMS Facilitation First Phase: When the RMS facility is launched in this site, the following procedure would be followed: Movement of Shipping Bills: All th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot followed. The officer need not limit his scrutiny to the strict confines of RMS instructions. The officer has the freedom to go beyond the instructions and scrutinize other sensitive aspects of the SB which are not referred to in RMS instructions. Whenever the Officer assessing the SB feels that any specific RMS instruction is not in tune with the declaration in the SB, he/she should enter a detailed comment in the departmental comments and proceed to take decision as per law. The Risk Management System will also provide to the officers a category of instructions termed Compulsory Compliance Requirements (CCRs). This term refers to compliance requirements that have to be mandatorily fulfilled such as Minimum Export Price (MEP) and clearance from the Other Governmental Departments (OGDs) like Drug Control authorities, Inspection Agencies, Narcotics Commissioner, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mining officers shall ensure that the goods under examination tally with the declared description, including critical parameters like brand, model, make, number, specification, grade, purity, configuration, capacity, denier etc., which may have a direct bearing on classification, valuation, benefits under Export Promotion schemes etc. The examination of the goods and Let Export Order (LEO) shall be completed by the officers, only after ensuring that the compulsory compliance requirements (CCRs) mentioned in the RMS instructions are duly complied with. Whenever the Officers examining the cargo feel that the CCRs figuring on their screen are not applicable to any specific SB/ item, they must enter a departmental comment in the SB in the EDI specifying the reasons thereof before giving clearance. It is also clarified that officers in the shed may examine a consignment even if it is facilitated and directly selected for LEO by the RMS, if they have a valid reason for doing so. However, such examination should be done only after prior approval of the Commissioner or an officer authorised by him for this purpose, who shall not be below the rank of Additional/Joint Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xamining officers are also required to focus on the data quality of the SB declarations. The assessing officer should check the description of the item, besides the correctness of classification, valuation, claim of benefits under export promotion schemes, if any, and also ensure compliance with mandatory requirements prescribed under Foreign Trade Policy and/or allied enactments. They are required to check all critical aspects of description like brand, model, make, number, specification, grade, purity, configuration, capacity, denier etc. which may have a direct bearing on valuation, classification or claim of benefits under export promotion schemes. They shall make sure that all mandatory fields in the SB are properly filled. While discharging their functions, they would be required to follow all the existing instructions /Standing Orders on the subject. In this regard, attention is invited to Standing Order No. 18/2013 dated 13.12.2013 and Public Notice No. 42/2013 dated 13.12.2013 issued by this office. The instructions contained therein are required to be followed scrupulously. Additional information, wherever required may be sought from the Exporters. However, frivolous an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld 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 Sr. 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 selected by the system for examination of the said goods.. 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 enter the examination report in the system. There will be no manual examination report. He will then mark the Electronic S/B to the Appraiser/Supdt. In charge and also forward the checklist along with the original documents to the said officer.. If the Appraiser / Supdt. is satisfied that the particulars entered in the system ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all respects, he will proceed to allow Let Export in the system for the shipments and inform the exporter. 9.5 This procedure will apply to containers stuffed in factories and self-sealed by the manufacturer-exporter. 10. GENERATION OF SHIPPING BILLS 10.1 As soon as the Shed Appraiser/ Superintendent gives Let Export order, the system would print 02 copies of the Shipping Bills in case of Free and Scheme Shipping Bills. All copies of the Shipping Bill would be duly signed by the Appraiser / Shed Superintendent. The examination report would be signed by the Appraiser / Shed Superintendent, Examination Officer as well as by the exporter / representative of the Customs Broker (Name and ID Card number of the representative of the Customs Broker should be clearly mentioned below his signature). 10.2 Any other certificates required for permitting export will be retained by Customs along with the Shipping Bills. 11. PAYMENT OF MERCHANT OVERTIME (MOT) 11.1 The present manual system for payment of Merchant Overtime (MOT) charges in lieu of the services rendered by the Customs officers will continue. Howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r analysis has been carried out, the results or findings shall be recorded online. Customs can access the results and take the appropriate action regarding the concerned consignment without waiting for the physical reports of the Laboratory. Please refer the CBEC Circular NO.03/2016 dated 03/02/2016 regarding extension of Indian Customs Single Window Project to other locations and Government. 13 QUERIES 13.1 In case of any doubt during examination, the exporter can clarify doubts to the Customs officer. However, in case where the need arises for a detailed answer from the exporter, a query can be raised in the system by the Appraiser/Supdt., which needs to be approved by concerned AC/DC (Exports). The S/B will remain pending and cannot be printed till the exporter replies to the query to the satisfaction of the Assistant Commissioner/Deputy Commissioner. The reply to query if any can be submitted through ICEGATE or through Service Centre. 14 AMENDMENTS 14.1 Corrections/amendments in the checklist can be made at the Service Centre provided the system has not generated the S/B number. Where corrections are required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Let Export order) has not been generated or there is a misprint. Permission of AC/DC (Exports) would be necessary for the purpose. The misprint copy shall be cancelled before such permission is granted. 19. EXPORT OF GOODS UNDER CESS 19.1 For export items, which are subject to export cess, the cess shall be applied by the System on the basis of the corresponding 8 digit Heading Schedule maintained in the system. A printed challan generated by the system would be handed over to the exporter. The cess amount indicated should be deposited with the designated bank. 20. EXPORT OF GOODS UNDER CLAIM FOR DRAWBACK 20.1 The scheme of computerised processing of Drawback claims under the Indian Customs EDI System-Exports will be applicable for all exports through Port Blair Port. 20.2 The Exporters who intend to export the goods through Port Blair Port under claim for Drawback are advised to open their account with the bank as stated in Para 3.5 above. This is required to be done to enable direct credit of the Drawback amount to the exporter's account, as no cheques would be issued for payment of drawback. The Exporte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be enumerated in a scroll and transferred to the designated bank. The designated bank would credit the drawback amount in the respective account of the exporter and where the account of the exporter is in any other CBS branch of any bank, the designated bank would transfer the amount to the respective CBS branch who would credit the amount to exporter s account. The Exporters may make arrangement with their banks for periodical statement of credits on account of drawback. a) An exporter desirous to have his drawback credited in any core banking branch of the bank authorized for drawback payment at that EDI location or any other bank other than the authorized bank (in any core banking enabled branch which is also RTGS and NEFT enabled), the exporter will be required to declare to the Customs authorities the Indian Financial Service Code (IFSC) of the bank branch where he operates his bank account, in addition to the core banking enabled account number, bank name and address in the prescribed format (As per the Annexure F to this Public Notice). The IFS Code No. can be obtained by the exporter from his bank branch. b) At the time of registration of the bank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bill is to be processed by the Customs for payment of provisional drawback amount equivalent to the Customs component ( B column of AIR Schedule consisting of rate and cap) for the said declared Drawback Tariff Item of AIR Schedule. This processing is subject to the same conditions as applicable to AIR drawback wherein there is claim for only Customs component. Suitable change in EDI is being implemented by DG (Systems). (iii) After goods are exported, the exporter may apply to the Pr. Commissioner/Commissioner of Customs having jurisdiction over the place of export for fixation of brand rate under rule 7iv) However, if the brand rate request is denied after verification, the rejection letter should carry the information about the details of the eligibility for the rate and cap specified in A column of AIR Schedule in terms of all the Notes and Conditions with the Schedule and on this basis the Customs shall update the record and after taking into account the payments already made, finalise the claim in terms of the AIR provisions. (v) It may be noted that only the first drawback amount processed through the EDI system is electronically validated. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21.1 The Exporters can get the export goods examined by 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 seal. If seal is found intact the Shipping Bill will be recommended for LEO, which will be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xecute 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 to Customs. No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fits in terms of various notifications should file the relevant declarations in Annexure D (Export) along with Annexure A (Export). 22.9 It is further clarified as follows: - 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). If the 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/Customs Brokers 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 . 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 , In the column IND/IMP , the Exporters are required to write N , if the inputs used are indigenous and M , if the inputs used a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of terms and conditions of the ROSL scheme (including those under the aforementioned Circular) along with a declaration of eligibility for the rate and rebate. OPTING FOR ROSL SCHEME: The claim cum declaration of eligibility has to be made by the exporter by using specified scheme codes for drawback exports, at the item level. The options in permutation with the ROSL Scheme are being provided with separate scheme-codes as listed below: Scheme Code 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. In the absence of proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Circular 5/2009 dated 2.2.2009 (available at www.cbec.gov.in). Further, the Exporters also have the option ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. IGST Refund One of pre-requisites for claiming IGST refund electronically through ICES 1.5 is that the Exporters should have a bank account and also GST registration number and the same should be registered with ICES 1.5. Details of the process of registration in ICES 1.5 are being shared for providing clarity to officers and stake holders. 29.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aiming IGST Refund. ICES 1.5 will not accept shipping Bills with claim of IGST Refund if these details are not registered. Option is available with the CLK Role to modify/amend the bank account details and GST Registration number. It may be noted that registration of bank account and GST Registration number has to be done at each Customs location separately. While capturing GSTIN in ICES 1.5, the system will validate the details available from GSTN and only on successful validation, data will be saved in ICES 1.5. It may be added that GSTIN has to be provided to claim IGST Refund through ICES 1.5 . 29.3 Salient features of processing of IGST Refund through ICES 1.5 : (a). IGST Refund through ICES 1.5 shall be claimed by exporter by declaring Y in relevant field at the time of filling of shipping Bill and declaring IGST serial no. (b). Shipping Bills with only IGST Refund amount will move directly in scroll_in queue after EGM is filed. However drawback shipping bill having IGST Refund also will continue to move to DBK Superintendent screen and DBK-AC screen (in case DBK is more than ₹ 1lakh). (c) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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