TMI BlogInclusion of Export Promotion Schemes for Kattupalli Minor Port (INKATI), Kattupalli Village, Ponneri Taluk, Tiruvallur District 601 120X X X X Extracts X X X X X X X X Extracts X X X X ..... blic Notice No.263/2013 dated 12.12.2012 and Kattupalli Minor Port Location (INKATI) has been clustered with Chennai Custom House in ICES, the following groups are assigned to the work relating to Bills of Entry filed under various Export Promotion Schemes. Group Name Exim Scheme Codes Schemes 7A 13, 14, 20 Customs Clearance Permit, Import Licence for negative list of Import items, jobbing. 7B 06,07 DEPB Post Export and Pre Export 7D 01, 02, 03, 05, 17 Advance Licence 7G 11, 12 EPCG 7H 22, 23, 24, 25, 27, 28 DFCC, Target Plus, VKUY, FMS, FPS 7I 26 DEI-A 7R 18 DFRC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ICES 1.5. Therefore, no TRA shall be required. However, for schemes under 7H outgoing TRA shall be issued for NON EDI Locations which are still operating manually. For this the outgoing 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 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 handed manually. (iii) The requirement of production of original DEPB licence with incoming or outgoing TRAs at the respective port of clearance shall continue as per instructions issued from time to time in this behalf. 3.3 Processing of Bills of Entry : (i) The scheme code 06 shall be entered at the relevant column at the time of submission of Bills of Entry at the service centre or through ICEGATE. (ii) In case mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not available in the DEPB, the system will disallow submission of the B/E. In case, where importer wants to clear some quantity under DEPB Scrip and balance on duty payment then he should clearly indicate in B/E, the quantity/ Weight for which he want DEPB/payment of duty. (ii) After assessment by the Appraiser the B/E will move to the A.C/D.C for assessment. After AC/DC confirms the assessment, assessed copy of the B/E will be printed along with TR-6 Challan (if any) and duty will be paid as usual. (iii) Where the Appraising Officer/Supdt. during the process of assessment, denies the exemption claimed under Sl.NoB9E, (column 5 and/or 7) of Apendix, changes the tariff heading or enhances the value resulting in increase in the duty amount and the value, the Appraising Officer will have the option to enter the new DEPB for CIF Value corresponding to the enhanced duty'/CIF against that item. 3.5 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 Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e import licence for availing benefits for exemption notifications will be processed under ICES 1.5. The procedure mentioned below will be followed : 4.1 Registration of Licence (i) Except Annual Licences (DEEC and EPCG) all other licences are transmitted online directly from DGFT Before filing of a B/E under any such Export Promotion Schemes the related import licence should be submitted in the system. For non transmitted licence schemes, the licences have to be registered at the concerned section. (ii) For manual registration of licences which are not transmitted online from DGFGT, the licence holder may approach the concerned section with original licence. After successful entry of details, a check list will be printed by registration clerk and given to the licence holder for confirming correctness of the data entered. Registration clerk will make correction, if any and will return the same to the Licence holder. It is the sole responsibility of the licence holder to verify and confirm the correctness of the data entered before proceeding further. License should not be sent by post or through a letter to custom house but should be prese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion if any and will return the same to the RA holder. 4.4 Submission of Licence/TRA in the system The license/TRA holder will present the check list of the licence/TRA along with original documents to the proper officer. The officer will compare the details entered in the system with the original licence/TRA. After satisfying himself with correctness, will submit the licence in the system on the basis of the job number of the check list. The system will generate a licence Reg. No. This registration number and data should be endorsed in bold on the original licence/TRA. After registration, the documents may be returned to the Importer and copies thereof may be kept in the office file for record. TRA will be registered only on the basis of Customs copy of the TRA. After registration, Customs copy and Importer's copy of TRA will be defaced by the Officer. 4.5 Issuing TRAs Transfer Release Advice will be issued for utilization of a licence at any other Customs station. No TRA needs to be issued for Customs location operating of ICES Version 1.5. TRA shall be issued only for non-ICES location. All TRAs against the licences regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first import, no TRA will be admissible for spares. 4.8 Amendment of licence after registration As and when the licences are amended by the DGFT, the same has been transmitted online. The Licence Holder may approach the concerned Deputy / Asst. Commissioner for approval of the same. 4.9 Filing of Bill of Entry (i) Licence Registration No., Regn. Data details, value and the quantity should be furnished in respective column at S. No. 39E of the Appendix. (ii) Unit of measurement of qty. will be same as per the licence. In case the unit of measurement in the invoice is different than the one in the license, for the purpose of debit in the licence the qty should be converted in to same unit of measurement as in the licence. For spare parts against EPCG licence S. No. of item will be 'O' therefore, for availing benefits of exemption notification in respect of spares item S. No. 'O' should be indicated in column 9 of the Format indicated above. If the Qty /or value in the licence is not sufficient to cover whole qty /or value of an item in the invoice, the invoice qty should be split in to a separate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to be registered as EOIJ in the System before filing of a Bill of Entry. The designated officer shall make data entry for registration of an EOU. All verifications and authentications including ail checks to determine the eligibility of the importer to be registered as an EOU and for exemption from duties shall be carried out before a unit is registered in the System as an EOU. Following details should be furnished by the EOU for registration. 1. EOU type : I.A - EOU - General I.B - EOU - Aquaculture I.C - EOU - Agriculture / Floriculture I.D - EOU - Granite I.E - EOU - Gems and Jewellery I.F - EOU - Others (specify) II - STP III - EHTP 2. EOU Approval No. 3. Approving Authority 4. Approval date 5. Valid tilt 6. Importer Exporter Code (IEC) 7. IEC Branch Code 8. ECC (Assessee's Excise Control Code) 9. Central Excise office location code 10. Commissionerate 11. Division 12. Range Separat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tails of certificate for central excise will be printed. (iv) The importer/CHA shall check the correctness of the details in the check list and return it to data entry' operator for submission of the same in the system. On submission, the Bill of Entry shall be directed to the concerned Group assessment. 5.3 Appraising of EOU B/E (i) The importer / CHA shall present the un-assessed Bill of Entry along with the Bonds/ certificate and other documents supporting the claims of assessment under EOU to the designated Appraiser / Supdt. for making assessment. The Appraiser shall select the relevant Bill of Entry on the screen and complete the assessment on the system after scrutiny of the documents. The system will display EOU Bond details of Central Excise certificate. The appraiser will also be able to view the details of EOU approvals. (ii) In case the importer has already executed the Bond and it is registered in the system, the system will display the amount debited in the Bond which is equal to the duty foregone. . If the appraiser desires to change the amount of debiting the Bond he can change the amount for the Bond debit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. However, the following categories of S/B shall be assessed by the Assistant Commissioner/ Deputy Commissioner (AC/DC Exports) whether or irrespective of the fact that these SBS were earlier assessed by the Appraiser. i. Drawback SBS where drawback amount is more than 1 lakh or FOB amount is more than 10 lakhs. ii. EOU/DEEC/EPCG SBS if the FOB value is more than ₹ 10 Lakhs. iii. DFIA SB if FOB value is more than ₹ 5 lakhs. iv. Free Trade Sample S/B for FOB value above ₹ 25,000 7.2 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 / DEEC / DEPB / DFRC / EOU etc. He may also give special instruction for examination of goods. 7.3 If the S/B falls in the categories indicated in Paras 7.1 and 7.2 above, the exporter should check whether the S/B has been cleared by Assistant Commissioner/Deputy Commissioner, before the goods are brought for verification. In case AC/DC raises any query, it should be replied through the Service C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... neration of file no. which is generated by DGFT on submission of application for licenses under DES. Accordingly DGFT would transmit the messages relating to File Numbers so generated by them to Customs as to enable customs to permit exports under DES. As, the exports under EPCG can be started only after issuance of license; the DGFT would transmit the License messages immediately on issuance of licenses under DES and EPCG Scheme. The licenses under above mentioned schemes issued by DGFT would be received online by Customs. Such licenses would be subjected to the prescribed online valuation checks at ICEGATE and thereafter, the same would be available for use by the exporters at the port of registration for Imports. Details of such licenses would also be available on the home page of website, www.icegate.gov.in. As mentioned above, exports under DES can be started immediately after receipt of file number message from DGFT by quoting the relevant File Number allocated by DGFT on the export documents. After issuance of licenses, exporters would be required to quote the relevant license number on the export documents. 9.2 There is no need of registration of file number/li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In case of EPCG/DES (EXCEPT THOSE ISSUED UNDER Scheme Code 17) issued on or after 01.03.2009 there is no need of any registration at this port. However, in case of EPCG/DES issued prior to 01.03.2009 and DES issued Scheme Code 17, the exporters intending to file Shipping Bills under the aforesaid schemes including those under the claim for Drawback should first get their EPCG/DES (issued upto 28.02.2009 by the DGFT) registered with this port, which would be done by the designated officer. The original EPCG/DES would need to be produced before designated officer for data entry. A print out of the relevant particulars (checklist) entered will be given to the Exporter/CHA. The EPCG/DES would need to be presented to the Appraiser/Supdt., who would verify the particulars entered in the computer with the original EPCG/DES and register verify the same in the EDI System. The Registration No. of the EPCG/DES would be furnished to the Exporter/CHA, which would need to be mentioned on the declaration forms (Annexure D) at this port for export of goods. It would not be necessary thereafter for the Exporter/CHA to produce the original EPCG/DES for processing of the export declarations. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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