TMI BlogComputerized Processing of Bills of Entry under the Indian Customs EDI System - Imports (ICES – 1.5) at ACC, CochinX X X X Extracts X X X X X X X X Extracts X X X X ..... ts also can be called for by the Appraising Group if required while processing the Bills of Entry. There are certain pre-requisites for filing the electronic declarations which are required to be complied with before filing Bill of Entry. 1.1 Registration of IE-Code of the Importer (i) IE-Code is being issued to the importers by DGFT, details of which are transmitted online to the Indian Customs EDI-System (ICES) on daily basis. ICES automatically registers the IE-Codes after confirming its validity to enable the importers to file the Bill of Entry electronically. Before filing the Bill of Entry the importers are advised to check from DGFT as to whether their IE-Code has already been transmitted to ICES. If their IE-Code has not been transmitted to ICES by DGFT, they should first get the same transmitted from DGFT, failing which they shall not be able to file Bill of Entry electronically for clearance of imported goods. (ii) In case the IE-Code is registered for exports the same shall hold good for imports also. The DGFT has notified certain generic Codes for certain classes of importers in the EXIM Policy and exempted them from taking a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncy codes appended with this Public Notice should only be used. Incorrect code will result in to incorrect conversion of Indian Rupees. List of Currency Codes attached as Appendix 1 1.6 Units of Measurement Codes Against any quantity of goods appropriate Code indicated against the respective measurement in the list appended with this Public Notice should only be used in the Bill of Entry and IGM as the case may be. List of Measurement Codes attached as Appendix 2 1.7 Country Codes: Wherever in the Bill of Entry or IGM etc. reference to country name is required to be made appropriate Code of the country as indicated in the list of country codes appended to this Public Notice should only be used. List of Country Codes attached as Appendix 3 1.8 Port Codes: All the port of the world have been codified by United Nation and allotted UN Locodes. Appropriate port code should only be indicated wherever reference to port name is required to be made in a Bill of Entry and IGM or any other document. It is not possible to attach list of all port codes being too large. Correct code may be obtained from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... free queries and print out of the assessed document and out charge. The check list will be provided free of charge till they are certified to be free of mistake by the customer. However, in cases where the customer wants to incorporate corrections in the original declarations provided by him, check list will be provided at an additional cost of ₹ 10. Any check list in respect of remote filing of the Bill of Entry will cost ₹ 10. 2 Filing of IGM/ Consol Manifest The Air lines or other persons as envisaged under Section 30 of the Customs Act, 1962 shall submit the Sub Import General Manifest (SIGM)/ Consol Manifest through the Service Centre on all working days from 10 A.M to 05 P.M. However, the Manifest can also be electronically filed through ICEGATE on 24 hours basis. The IGM/Consol Manifest should be presented at the service centre counter in the prescribed proforma. (Annexure B). A checklist would be generated by the Service Centre which would be verified by the authorised representative of the Air lines and given to the service centre operator for submission after corrections, if any. 2.1 Apart from filing of IGM/Consol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f any Bill of Entry is not accepted by the system, the importers/CHAs should verify whether the IGM Nos. or the Airway Bill No. have been correctly furnished in the Annexure C submitted by them. (iii) The claim for assessment shall be made against each item of the invoice. If there is more than one invoice, information shall be furnished for each item invoice-wise i.e. complete information of items in one invoice must precede information of items in the second invoice. (iv) If the particulars of classification are same for the next item, the word do will be accepted by the system. (v) ITC (HS) Nos., CTH and CETH shall be indicated in eight (8) digits without any decimal in between (e.g. 85011000 and not 8501.1000). Notification number shall be indicated in three (3) digits followed by a slash (/) and the issuing year (e.g. 201/81, 083/93). The notification no. indicated shall be the parent one and not the amending notification. This may be carefully noted. (vi) In respect of goods for which benefit of notification is claimed, against the entry Generic Description‟ in Annexure C , List No. and the Serial no. of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.2 Remote filing through ICEGATE The CHA/Importers having internet facility in their offices can file electronic Bill of Entry from their premises. For this purpose they should one time register their details with ICEGATE. Detailed procedure for registration can be seen from the website www.icegate.gov,in. They can download 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 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 the CHA /Importer has to ensure correctness and validity of data entered failing which the data will either be rejected by the ICES or incorrect information shall be incorporated in the submitted Bill of Entry which shall lead to problems of amendments. 4 Processing of Bill of Entry for Assessment (i) Once the Bill of Entry is submitted in the system the ICES validates the details from various directories maint ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation/information. The Query on approval by the Group AC/DC shall be transmitted to importer for online reply. The Bill of Entry on which query has been raised, is automatically pulled out of assessment queue till online reply is received from the importer. 4.1 System Appraisement Facility of System Appraisal of Bills of Entry in respect of certain goods covered by some exemption notification has been made available for faster clearance of such goods. Bills of Entry in respect of the items under System Appraisal would be assessed by the System immediately on their submission and a print out of the assessed Bill of Entry along with 3 copies of TR-6 challans will be made available to the CHA/ Importer for payment of duty and getting the goods examined if required, and for out of charge. All the Bills of Entry which are appraised by the System‟ would be audited before being given out of charge. In so far as the NMI/DEC cases (e.g. Custom Notification Nos. 051/96 dated 23.07.96, 39/96 dated 23.07.96) are concerned, the debiting in the Licence etc. would be required to be done by the Appraiser/ Superintendent in the Import Shed. Examination of such g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall be printed. CHA/ 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 write the examination report on the first check copy of Bill of Entry (Hard Copy of B/E) and enter the examination report in the system. The Shed Appraiser/Superintendent shall transfer the B/E to Appraising Group. The CHA/Importer shall present the first check copy of the Bill of Entry on which examination report has been written along with original invoice and other import documents necessary for assessment to the concerned Group Appraiser/Superintendent. The Assessing Officer, if satisfied, shall complete the assessment of B/E in the system. After assessment the Bill of Entry shall move in the system as in the case of second check assessment. The CHA/Importer shall take print of assessed copy of Bill of Entry and TR- 6 challan and shall deposit duty amount with the designated bank. 4.4 Audit After completion of assessment from the Assessing Officer, the B/E wil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s registration. (i) The CHA shall present documents, as per the list below (the documents should be arranged in a file cover in the following order):- i. Assessed copy of Bill of Entry ii. Duty paid challan in original iii. Copy of Delivery order iv Copy of Airway Bill v Invoice in original vi Packing List in original vii Certificate of origin in original viii Exemption Certificate in original, if the notification so requires. ix Copy of the Bond or undertaking executed, if any. x GATT declaration duly signed by the importer. xi Technical literature, xii Licence in original and a photocopy of licence. xiii Any other document/ certificate necessary for clearance of goods. (ii) The Inspector/Examiner will complete the goods registration and examine the goods, wherever prescribed. After the examination report is submitted in the system, as well as on the hard copy of the assessed Bill of Entry (Customs Copy), the Bill of Entry shall move to Appraiser/Supdtt screen for out of cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same. The Importer/CHA will present the Importer s copy of the order of clearance to the Customs officer at the Gate along with importer s copy of the Bill of Entry and the Custodian s Gate Pass. After inspecting the packages, the order of clearance copy will be retained by the Gate officer after endorsing number of packages cleared against the order and the copies of the Bills of Entry and Gate Pass shall be returned to the importers. 6.7 The Customs copies of the Bills of entry shall be arranged in the order of Serial Number of the order of clearance and shall be preserved in the Import Shed for 7 days to take care of part deliveries. After seven days, the Bill of Entry will be kept at the designated place for CRA Audit and record purposes. 7. Section 48 Cases Where the Bill of Entry has not been filed within 30 days from the date of arrival of goods at the port, on completion of data entry and submission, the Job No and details of the Job shall automatically moved to the screen of the concerned group AC/DC for online approval. Concerned AC/DC shall open the Section 48 approval form the menu and after verification shall approve filin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /E already filed will automatically get cancelled by the system. 11. The Procedure for Clearance under Export Promotions Schemes Requiring DGFT Liceence / Bond Etc. 11.1 Imports under DEPB Scheme DEPB Licences shall be electronically transmitted by DGFT to Customs system after the Shipping Bills get transmitted online to DGFT from the Custom. Such DEPB licences shall automatically be registered in ICES and can be utilized for debit against a Bill of Entry. Till the DEPB licence starts getting transmitted online from DGFT, the DEPB licences shall be registered in the system before filing Bill of Entry claiming benefits of exemption against DEPB. If the DEPB licence has already been partially utilised, the same shall be registered in the system only for the balance Credit and FOB of exports available for further utilization 11.2 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 sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ining a Release Advice, only this registration number shall be used. No claim of exemption of RA against a DEPB will be entertained for un-registered DEPBs. The DEPBs which have already been partly utilized prior to the introduction of on-line processing will be registered for the balance duty credit and FOB of exports in the manner as stated above. In case any change in the data of DEPB is required to be made after completion of registration, the same shall be made by the Assistant / Deputy Commissioner. 11.4 Transfer Release Advices (i) DEPB Licences registered in locations running on ICES 1.5 shall be available for automatic online debits against Bill of Entry filed at any of the ports which are operational under ICES 1.5. A common Ledger of licences shall be centrally maintained in the system for debits in respect of 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 or for ICES location which are running on old ICES Version 1.0. For this the TRA shall be generated in the system and a hard copy of TRA shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -credited to the DEPB by the Assistant/Deputy Commissioner. A certificate of unutilized portion shall be generated at the port for which the TRA had been issued on the basis of which the balance in the DEPB licence shall be re-credited by the TRA issuing authority. 11.6 Claim of Exemption against a DEPB / DEPB-TRA (i) The normal exemption can be claimed as usual against an item in the B/E under S.No.39D of Annexure C . If exemption is also claimed against a DEPB under Notification 034/97-Cus Dated 07.04.1997, the entries shall be made in Annexure C under Serial No.39E. For DEPB Bs/E the scheme code is B‟; therefore while claiming exemption under the DEPB, B‟ will be entered in column 1 of Sl.No.39E. Similarly codes will be assigned to other schemes when they are brought on ICES. (ii) In case more than one DEPB is required to be debited against one item, the importer will be required to indicate the DEPB Registration No. and CIF value of the goods for each DEPB to cover the entire CIF value against that item. For each item claimed for exemption under DEPB, details referred to above will be required to be indicated. The Sys ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and signatures on debit sheets of DEPB scrips. The Appraiser/Supt. will retrieve the B/E on screen and assess the B/E in respect of all the items and shall countersign the debits in the original DEPB. The System will determine the duty amount on the basis of CIF/Quantity of goods and shall debit the duty from the DEPB credit ledger and the CIF from the FOB of Export. If sufficient balance to cover the CIF value and the Duty foregone is not available in the DEPB, the system will disallow submission of the B/E. In case, where importer wants to clear some quantity under DEPB Scrip and balance on duty payment then he should clearly indicate in B/E, the quantity/Weight for which he want DEPB/payment of duty. (ii) After assessment by Appraiser/Supdtt, the B/E will move to the Auditor for concurrent audit and from auditor to AC/DC. 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/Supdtt, during the process of assessment, denies the exemption claimed under Sl.No39E (column 5 and / or 7) of Annexure C ; changes the tariff heading or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f debits of the DEPB in triplicate. The copies of this print will be attached with the manual B/E, DEPB file and DEPB scrip. Importers are therefore required to register the DEPB license even when clearances are sought against manually assessed B/E 12 Processing of B/E under Other Export Promotion Schemes Requiring Import Licence Bills of Entry relating to Export Promotion Schemes like DEEC/ADVANCE AUTHORISATION, DFRC/DFIA, EPCG, and REP etc which require import licence for availing benefits of exemption notifications will be processed under ICES 1.5. The procedure mentioned below will be followed: 12.1 Registration of Licence (i) Before filing of a B/E under any of such Export Promotion Schemes the related import licence will be required to be registered in the system. Data entry of the licence details will be made by registration clerk. Details of the licence will be furnished by the licence holder in the form as per Annexure- A. The form is common for all types of licences, some of the fields may not be applicable to a category of licence, and therefore, only relevant details should be filled. It will be a pre-condition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been entered in the field Exp. Oblg:‟ the system will ask for entry of Bond number. Therefore, if export obligation has not been fulfilled the respective category of Bond should be registered before registration of licence / RA. (ii) The Bond registered against a licence / RA will be utilized only in respect of clearances against that licence and at the time of filing B/E electronically the Bond will automatically be debited by system for the amount of duty foregone. Bond types for export promotion schemes are as under: Scheme Bond type EPCG EC DEEC DE DFRC DE REPL DE 12.3 Registration of incoming Transfer Release Advice (TRA) (i) If both sender and receiving Customs location are operating on centralized ICES Version 1.5, no TRA need to be issued. A common centralized licence ledger shall be maintained by the system for utilization of licen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icence holder and the office copy of the TRA will be retained by the Appraiser for record. No amendment of TRA will be permitted after it has been issued by system. Fresh TRA can be obtained for any further quantity/ value or the licence can be re-credited by entering unutilized TRA. No TRA will be issued manually. 12.6 Debiting Of Licence Licence will be automatically debited in respect of Electronic B/E and Electronic Transfer Release Advice and for debiting manual B/E. For debits of licence value and quantity, in the case of electronic Bill of Entry the system shall make debits automatically on the basis of value and quantity of item in the Bill of Entry. For debiting against manual B/E the figures of value and quantity will be entered by the Appraiser in the system through a Menu for this purpose. Entries of debits on the hard copy of the licence will be made by the importers and certified by the Appraiser as usual. 12.7 Exemption for Spare Parts under EPCG Scheme (i) The system will create a ledger of face value and item wise value quantity item S. No. 0‟ has been created for spare parts against EPCG licence. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice, the invoice qty should be split in to a separate item in the B/E for debit against another license or for normal assessment. Bond/BG details should also be provided wherever so required. (iii) After successful entry of data of the B/E in the system, a check list will be printed by the service center operator and given to the importer / CHA. The importer/ CHA 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 CHA/ importers before returning the check list to the operator for submission of B/E in the system should ensure that licence details are also correct. The operator will exercise option of submission of B/E in the system. After submission of the B/E in the system a check list of submitted B/E should be obtained by the CHA / importer from the service center operator. This check list will incorporate B/E number and item/licence wise details of debit of qty., value and duty forgone for debit in the Bond etc. 12.10 Assessment of B/E (i) For ease of distribution of various category of documents among the officers the provision has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntout of assessed copy of the B/E will be taken by the importer/CHA from service center. The printout of B/E will contain duty-paying challan if duty is payable and statement of debit of licence 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 licence. 12.12 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 in Para 6. 13. Imports by 100% EOUs:- 13 .1 Registration of EOU. All the 100% Export Oriented Units including STP / EHTP etc. will be required to be registered as EOU in the System before filing of a Bill of Entry. The designated officer shall make data entry for registration of an EOU. All verifications and authentications including all checks to determine the eligibility of the importer to be registered as an EOU and for exemption from duties shall be carried out before a unit is registered in the System as an EOU. Following details should be furnished by the EOU for registrati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the fields of 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 required to be indicated. The Exim codes for the various schemes have already been notified in the Handbook of Procedures issued by DGFT. In column No.2, the relevant applicable exemption notification No /Year .with S.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 check list against an item where EOU exemption is claimed the words (EOU) notification no. /yr S No will be printed. At the end of the check list, details of Bond indicating the Bond No. Bond code, amount debited, Bank Guarantee debited or the details of certificate for central excise will be printed. (iv) The importer / CHA shall check the correctness of the details in the check list return it to data entry operator for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authorities for consignment and requesting for confirmation about re-warehousing. System would enable monitoring of the movement of the goods through appropriate MIS reports. (v) After completion of the assessment the Bill of Entry shall be put 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 earlier in this Public Notice. 14. Availing Exemption under JOBBING Scheme Notification No.32/97 Cus exempts goods imported for carrying out any job work and re-export subject to conditions specified in the said notification. Importers claiming the said exemption would be required to indicate the relevant Exim code and Notification in the columns Additional information for claiming benefit under specified exemptions schemes . The Bond type JO will be indicated in the format for data entry, the Scheme code will be 20 and the exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice 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, CET, Excise Notification etc. as in the Warehousing B/E will be displayed by the system. Tariff Headings and the Notifications can be changed if, so required. On completion of data entry a check list will be generated by the system against the respective Job No. The importers should ensure that the details of invoice S.No, item S No and the quantity of the goods under ex-Bonding are correct. The check list after corrections will be returned to the service center operator for submission of the Ex-Bond B/E. On submission the system will generate the B/E No. 15.2 Assessment The B/E will be allocated by the system to the Assessing Groups on the basis of same parameters as are applicable to all other types of Bs/E. Assessment will also be made by the officers in the same manner as in the case of any other type of Bs/E. Where a Warehouse B/E has been assessed provisionally the Ex-Bond B/E will also be assessed provisionally and no separate PD Bond will be required. However, in case of availi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 B/E three copies of Order of Clearance (O/C). One copy of the O/C will be retained by the Bond Section, one copy will be retained by the officer controlling the Warehouse and the last copy will be for the Warehouse Keeper. Column for number of packages in the O/C will be blank. The Superintendent giving out of charge will endorse on the hard copies of the O/C package serial numbers and number of packages to be cleared against the respective Ex-Bond B/E and will put his signature with his office seal on the copies of O/C and also on the copies of Ex-Bond B/E. 16. Bonds / Undertaking/ Re-Export Bond for Conditional Exemptions Where the benefits of exemption under a notification is subject to execution of End use Bond, Undertaking or Re-export Bond, it would be necessary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 certificate. At the time of assessment the officer may verify details of goods covered by the certificate and B/E on the basis of original certificate retained in the group. A print out of statement of items assessed on the basis of certificate can be obtained for reference to concerned Central Excise authority. 18. Certificates from Other Authorities Certain notifications require certificates for eligibility of exemption from various other organizations like Ministry of External Affairs, Defence etc. Such certificates can be entered in the system under the category of Misc. Certificates = MC‟. The following details will be entered; MC number and date Issuing authority and address. Such certificates can be viewed by Assessing Officer and also will be printed on the B/E for verification in the Shed/Docks. 19 Closure of Bond / Undertaking The Bond or undertaking would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent System. (i) ICES contains centralized Bond Section, which will be responsible for maintenance of documents related to Bonds, Bank Guarantees and Undertakings. Concerned AC/DC shall handle the Bonds. The Bond section will be responsible for the following: Registration of Bonds/undertakings, Bank Guarantees, Sureties Debit and Credit of Bonds for EDI B/Es and Manual B/Es Closure of Bonds, Bank Guarantees Enhancements Generating data for Issue of recovery notices Generating data for Issue of reminders Generation of MIS reports (ii) The Revolving / continuity and the Specific Bonds will be registered and maintained in the Bond Section. The Appraising Officer determines the Bond requirement. The type and the amount of Bond are decided by the Appraising Officer and are approved by the Assistant 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 central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tem. The AC/ DC can also make corrections in the system if so required. After acceptance of the Bond by AC / DC the Bond documents shall be taken by the Bond officer / Bond clerk. The Bond officer/ Bond clerk after receipt of the Bond / BG / Security etc. shall enter in the system location of Bond storage where the Bond documents have to be physically stored. At this stage, the system will generate the Bond registration number. This registration number has to be endorsed on the original documents and also communicated to the importer for their future reference. Bond Registration Number System would maintain a single running Serial No. for all types of Bonds. The Bond No need not be initialized every year. Bond No to start with Serial No.100001. 21.3 Processing of Bill of Entry (with Bond) (i) Declaration in the Service Center (a) In case the importer has already registered a Continuity Bond with the Bond Cell, he has to specify the type of Bond and Registration Number in the Service Centre declaration. However, the Bond value and BG amount is determined by the Appraising Officer. If Continuity Bond is not there, no declaration (Bond) ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em will not allow debit and the AC/DC has to raise a query to the Importer for filing fresh Bond /BG. The system will not allow goods registration and out of charge, if the debit 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 and differential deposited separately. (c) Necessary end use certificate submitted. (d) Re-warehousing certificate submitted. (e) Test results received confirming the goods as declared by the importer in the B/E. (f) Others. (Specify) Bond Ledger Format B/E No B/E Date Type of Document (manual or EDI) Debit Amount (Specified by AO) Credit amount Date of debit / credit Off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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. (vii)Provisional Assessments:- (a) Where an item of the Bill of Entry is assessed provisionally by the Appraiser irrespective of the fact, whether EOU /Warehousing Bill of Entry, PD Bond will also be required in addition to the EOU / Warehousing Bond. The details of the Bond can be entered at the time of data entry as explained for EOU Bill of Entry. The Bond code for provisional assessment shall be PD‟. The System will indicate sum of the duty assessed provisionally for assistance of the Appraiser for determining the amount of Bond / BG for debiting. The Appraiser can change the amount of Bond and/ or B.G. for debiting. If the Bond details have not been entered at the time of data entry, the system will enforce Bond requirement. The Appraiser shall specify the amount of Bond and bank guarantee. The duty if any assessed shall be deposited with designated bank as usual. The Bill of Entry will not be registered in the shed / docks, for examination out of charge till the duty is paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the Importer / CHA. (iv) After submission, the B/E shall be processed under the EDI-System as a normal B/E. The Appraiser, Auditor, AC/DC at the time of processing the B/E will be able to view the details of rate or value of High Sea sale charges. The Appraiser assessing the B/E will also be able to change the rate or value of High Sea Sales charges through change option. Principles of natural justice would need to be followed wherever required. The details of the rate or value of High Sea Sales Charges and the IEC with name of the Seller will also be printed on the assessed copy, Importer s Exchange Control copies of the B/E. 23. Assessment Involving RSP / NCCD: (i) Provisions have been made in the Indian Customs EDI-System (ICES) for assessment of goods leviable to additional duty under section 3(1) of the Customs Tariff Act, 1975 based on RSP and NCCD. The declaration form to be filed at the service centre by the importers/CHAs shall be amended as follows:- (ii ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or amendment of declared Retail Sale Price at different stages subject to appropriate approvals wherever required. 24. Assessment of Special Valuation Branch Bills of Entry through EDI 24.1 The assessment of provisional SVB Cases shall be carried out in EDI system. The following steps need to be followed carefully: a. In provisional SVB cases, Bills of Entry shall be submitted in EDI System and not manually. b. In the Rule 10 Valuation Declaration, against Sr.No.24 a remark should be given as PROVISIONAL‟ by the importer to ensure that correct and complete declaration has been filed by them. c. The Provisional Revenue Deposit Amount (i.e. either 1% or 5% of Assessable Value, as the case may be) of the Bill of Entry shall be paid manually on a separate TR-6 challan in Triplicate. Thereafter, the payment of Custom Duty shall be made to designated bank. d. Bill of Entry will then be presented to Import Shed along with proof of payment of Revenue Deposit (on a Challan) which will be verified by the Shed Appraiser/Superintendent and he shall enter departmental comments, challan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sl No. CTH Notfn Sl No 1 2 3 4 5 6 7 8 9 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 P S No. = Producer/exporter S.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 anti-dumping duty is applicable, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T Notn = Tariff Value notification number/year I S No. = S.No in the notification QTY = Qty in the unit of measurement on the basis of which Tariff value fixed. 27 Assessment of Bill of Entry The tariff value is itself the assessable value, therefore, invoice value will be ignored by the system and the duty would be calculated on the basis of tariff value. If the Tariff value is in any foreign currency, the same would be converted into Indian rupees on the basis of exchange rate applicable to that currency as applicable on the date of filing of 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 rate of Tariff value will be printed on the check list as well as on copies of Bil ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
