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TMI BlogProcedure for computerised processing of Shipping Bills under the Indian Customs EDI System (ICES) – Exports – at Custom House, KandlaX X X X Extracts X X X X X X X X Extracts X X X X ..... n 74 of Customs Act, 1962) shall be processed under EDI System only. Under this System, the category of Shipping Bills will be depending on the type of Scheme Code under which an item is declared for export. The Scheme Code has been notified by the DGFT in the EXIM Policy 2002-2007 Vol-I (Handbook of Procedures Vol-I). Detailed guidelines for preparation of electronic Shipping Bills and entry of data in the system are provided in a document "ICES Export Version 2.0" enclosed with the Public Notice. These Guidelines may be carefully studied and kept in view for making Annexure `A' Declaration. The detailed procedure to be followed in respect of the Indian Customs EDI Systems-Exports at Custom House, Kandla shall be as under: 3. DATA ENTRY FOR SHIPPING BILLS 3.1 Exporters /CHAs are required to register their IEC codes, CHA License Nos., and the Bank A/C No. (for credit of Drawback amount) in the Customs Computer Systems before an EDI Shipping Bill is filed. 3.2 For registration purposes, Exporters/CHAs can approach the Customs counter at Service Centre at Room No. 24 in the Custom House with original documents . The formats of the declaration forms to be given by the exporter and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I Processing of EGM : ₹ 60/- VII Entry of Licences : ₹ 60/- VIII Un-accompanied Baggage Declaration : ₹ 60/- IX Floppy Submission : ₹ 10/- 3.6 The Service Centre operators shall carefully enter the data on the basis of declarations in Annexure A made by the Exporter/CHA. After completion of data entry, the checklist will be printed by the Data Entry Operator and shall be handed over to the Exporter/CHA for confirmation of the correctness of the data entered. Thereafter, the Exporter/CHA may 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 CHAs/Exporters are clearly indicated on the checklist against the respective fields and duly authenticated by CHA/Exporters . 3.7. The system automatically generates the Shipping Bill number. The operator shall endorse the same on the checklist in clear and bold figures. It should be noted that no copy of the Shipping Bill would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ented for examination. For determining the validity date of the quota the relevant date would be the date on which the full consignment is presented to the customs for examination and the date is duly recorded in the computer system. 5.2. Certification / N.O.C. of other agencies involved in export clearance such as Cotton Textiles Export Promotion Council, Wildlife Inspection Agency under the Convention on International Trade in Endangered Species (CITES), Regional Deputy Director (Wild Life) or Chief Conservator of Forest or The Divisional Forest Officers, Engineering Export Promotion Council, Agricultural Produce Export Development Agency (APEDA), Central Silk Board, All India Handicraft Board, Assistant Drug Controller, Archaeological of Survey India, Spices Board, Tea Board, Coffee Board, Tobacco Board, Hazardous waste management, Ministry of Environment and Forest, Department of Defence Products and Supplies, Directorate of Animal Husbandry, Directorate of Marketing and Inspection (DMI) ; Govt. of India, Chemical and Allied Products Export Promotion Council (CAPEXIL), National Agriculture Co-Operative Marketing Federation of India Ltd (NAFED), Tribal Co-Operative Marketing Fe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill be passed by the Asst/Deputy Commissioner after all the queries have been satisfactorily replied to. The status of the Shipping Bill can also be seen on information Kiosks placed adjacent to the Service Centre. 7. ARRIVAL OF GOODS AT DOCKYARD/ CFS, KANDLA PORT TRUST (KPT) : 7.1 The goods brought for the purpose of examination and subsequent " let export" will be allowed entry in the Customs area of Dockyard / CFS, KPT, on the strength of the carting order issued by the Custodian, checklist, Annexure A and SDF. The checklist and Annexure-A should bear the Shipping Bill No. and date given by the Service Centre. The Custodian KPT/CWC will not insist on production of Shipping Bills to allow the goods into the Dock Yard/CFS. If at any stage subsequent to entry of goods in the Dock Yard/ CFS, it is found that the Shipping Bill had not been filed, the Exporter and his CHA will be solely responsible for the delay in processing the documents for export and any consequent damage / deterioration/pilferage in respect of the export goods. After entry, the Exporter / CHA will present the goods to the custodian in the usual manner, for payment of terminal charges etc. 7.2 After entry, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l be retained by the Appraiser/Superintendent. In case of any variation between the declaration in the Shipping Bill and physical documents / examination report, the Appraiser/Superintendent of Dock Examination will mark the Electronic Shipping Bill to the Assistant/Deputy Commissioner of Customs ( Docks Examination). He will also forward the documents physically to Assistant/Deputy Commissioner of Customs and instruct the Exporter or his CHA to meet the Assistant/Deputy Commissioner. In case the Exporter agrees with the views of the Department, the Shipping Bill would be processed accordingly. However, where the Exporter disputes the views of the Department, principles of natural justice would need to be followed before finalizing the issue. After Let Export Order, the goods shall be presented to Appraiser / Superintendent (Docks Preeventive ) who will designate a P.O to supervise the loading of the goods. In order to provide the procedure for loading of bulk cargo under P.O supervision, Annexures-K is provided and the same should be submitted in triplicate to the Superintendent (Docks Preventive ) at the time of seeking supervision for loading. 8.3 PROCEDURE FOR CLEARANCE OF EXP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mark the Shipping Bill to the Appraiser / Superintendent who will complete all the formalities of assessment before giving "Let Export" in the system. After the "Let Export" is given by the Superintendent/Appraiser the Customs copy and the exporter's copy of Shipping Bill will be generated. After obtaining the print out, the Superintendent/Appraiser shall obtain the signature of the Examining officer (PO) on the examination report and the signature of the exporter/CHA on both the Shipping Bills. Thereafter, the Appraiser/Superintendent will sign both the Shipping Bills at the specified place and authenticate the SDF form ( Original & Duplicate ) and return the exporter copy of the SDF to the exporter/CHA. The Appraiser/Superintendent will retain the checklist and other declarations in the Dock alongwith the Customs copy of the Shipping Bills and the original copy of the SDF. k) The exporter copy of the Shipping Bill will be submitted by the exporter/CHA to the Superintendent (Docks Preventive) for entry of the loading stuffing details into the system, relying on the container loading plan Cargo loading plan, the mate receipt and the checklist available with the Dock Appraiser. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PROCEDURE IN CASE OF CONTAINERS TO BE STUFFED IN DOCK YARD / CFS KPT : In case of the cargo which is required to be stuffed in the containers in the Dock yard / CFS KPT, the same shall be done under the supervision of P.O. (Dock Preventive), after Let Export Order is given by the Appraiser / Superintendent ( Docks Examination ). The Exporters / CHAs are required to submit the container stuffing sheet as per Annexure - I in triplicate to the Appraiser / Superintendent ( Docks Preventive ) at the time of seeking supervision of the stuffing. The Appraiser / Superintendent ( Docks Preventive) will designate a P.O for such supervision. After completion of the stuffing, the necessary details including the container No. etc. shall be fed in the system by the Appraiser / Superintendent ( Docks Preventive). In such case, print out of Shipping Bill will be generated only after such details are fed in the system. 9. GENERATION OF SHIPPING BILLS 9.1. After the 'Let Export' order is given on the system by the Appraiser/Superintendent (Dock Examination) Dockyard/CFS KPT, the Shipping Bill shall be generated by the system in three copies i.e. one Custom copy, one Exporter's copy and one E.P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose of sanction of Drawback / DEEC logging, till the Shipping Bill is suitably amended for the changed quantity. 10.2 The P.O. ( Docks Preventive ) supervising the loading of container and general cargo into the vessel will give "Shipped on Board" endorsement on the exporters copy of the Shipping Bill. 11. AUTHENTICATION OF DOCUMENT The Exporter or his CHA should produce two copies of the Shipping Bill and S.D.F. to the Appraiser/Superintendent (Dock Examination) for signature. The Appraiser/Superintendent should sign and stamp the original copy of the Shipping Bill and the S.D.F. This will be retained along with the original declarations. He will return the second copy of the S.D.F. and the unsigned second copy (E/P copy) of the Shipping Bill to the Exporter or his CHA for handing over the goods to the Shipping Line / Shipping Agent. The second copy of Shipping Bill will be authenticated by Appraiser / Superintendent (Dock Preventive) only after goods have been exported and Export General Manifest is returned from Shipping Line / Shipping Agent. The second copy of S.D.F. will be authenticated at the time of LET EXPORT ORDER stage itself so as to avoid delays. 12. PAYMENT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et value enquiry etc. 14. QUERIES 14.1. Under EDI System, it is anticipated that there will not be many queries since any doubt can be clarified by the Exporter or his CHA during examination. However, in case where the need arises for a detailed answer from the Exporters, a query can be raised by the Appraiser/Superintendent (Export) P.O/Examining Officer or the Appraiser/Superintendent ( Docks Examination ) in the system, which should be confirmed by the Assistant/Deputy Commissioner of Customs (Export/Dock Examination) as the case may be. The Shipping Bill will remain pending and cannot be printed till the Exporter's reply is seen and accepted by the Customs department. 14.2. The following would be procedure where multiple queries are raised by different officers : A query can be raised on a document either by the EO/Inspector or by the Appraiser / Superintendent. The EO/Inspector's query may be rejected or approved by the Appraiser / Superintendent. If approved, it would then be sent to AC/DC for final approval. If no query has been raised by the Inspector and the Appraiser / Superintendent has directly raised a query, this too would require approval of the AC/DC (Dock Exami ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Line / Shipping Agent. i) Cancellation In this case, the Shipping Bill would have been filed in the system but the goods have not arrived at the Dock Yard / CFS KPT. The Shipping Bill will be cancelled in the system and the SDF, if presented will be cancelled manually. ii) Shut Out In this case, the Shipping Bill would have been filed in the system and the goods are also available in the Dock Yard / CFS KPT, however "Shut Out" is sought when either the order is cancelled or the space is not available in the ship or the mode of export is changed etc., Shut out can be given in the system if the export is not included in the "Gate Statement". Copies of the Shipping Bills and the SDF forms will be mutilated. The Shipping Bill and the corresponding Bill of Lading particulars would need to be modified/cancelled in the system before allowing shut out/cancellation. In case the shipment sought to be shut out/cancelled is a part of "consolidated cargo" against a single Bill of Lading, the Assistant/Deputy Commissioner should check the status of the EXPORT GENERAL MANIFEST corresponding to the particular Bill of Lading before allowing shut out/cancellation. In case the EXPORT GE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... antity and the DC/AC will allow such amendment to be entered in the Service Centre. The DC/AC will amend the quantity after assigning reasons and marks the Shipping Bill for further processing. The Exporter/CHA thereafter will file Annexure-C in the Docks with the amended quantity for further processing. 17. CHANGE OF VESSEL / SHIPPING LINE / SHIPPING AGENT / AMENDMENT OF FREIGHT AMOUNT 17.1 It will be mandatory for the Exporter or his agent to indicate vessel name in Annexure - C. Any request for change in vessel name after let export and before stuffing /loading shall be in writing by the CHA/Exporter or the steamer agent depending upon who is the in-charge of the goods and such change shall be carried out by the Preventive Officer in-charge of loading / stuffing after obtaining permission from Superintendent ( Docks Preventive ). After stuffing / loading, the Custom officer designated for the purpose shall carry out changes in vessel name and the officer permitting the change in vessel name will enter the particulars of the new vessel name into the system. The system will generate amendment number which will be endorsed on the application for the amendment by the P.O. It is cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the standard published scheduled of freight fares. Where however the actual freight is higher than the freight declared in the Shipping Bill, it would be the responsibility of the steamer agent to report to Customs every case where declared freight is less than those charged for transaction. The Exporter/CHA will also review each case after shipment has taken place and if the freight borne by them is higher than the one declared in the Shipping Bill, they should pay back to the Customs, the excess drawback claimed / received or duty concession claimed thereon. The Exporter/CHA shall report to Assistant/Deputy Commissioner of Customs and get the Shipping Bill amended if there is any change in Freight or Insurance amount after the Let Export order is given by Customs. Non intimation of such changes may amount to mis-declaration and may attract penal action under the Customs Act, 1962. 18. RECONSTRUCTION OF LOST DOCUMENTS 18.1 No duplicate print out of EDI Shipping Bills will be generated if Shipping Bill is lost, since extra copies of Shipping Bills are liable to be misused. A certificate will be issued by the Customs stating that "let export order" has been allowed on the syst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bills for export of goods under the DEEC Scheme would be required to file additional declarations regarding availment/non-availment of CENVAT or regarding observance/non-observance of specified procedures prescribed in the Central Excise Rules, 2002/Cenvat Rules,2002, in the form given in Appendix.II. The declaration should be supported by the necessary certificates (A.R.E-1 or non-availment of CENVAT) issued by the jurisdictional Central Excise authorities. "Let Export" would be allowed only after verification of all these certificates at the time of examination of the goods. The fact that the prescribed DEEC declaration is being made should be clearly stated at the appropriate place in the declaration being filed in the Service Centre. 20.4 All the export declarations for DEEC would be processed on screen by the Appraiser/ Superintendent, (Export ) and the concerned AC/DC. After the declarations have been so processed and accepted, the goods can be presented at the Dockyard/CFS KPT for examination and "LET EXPORT" as in case other export goods. 20.5 Further requirements in regard to computerized processing of DEEC Shipping Bills are as follows:- a. Where benefits under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the column "IND/IMP" the Exporters are required to write "N", if the inputs used are indigenous and "M", if the inputs used are imported. 21. EXPORT OF GOODS UNDER CLAIM FOR DRAWBACK 21.1 The scheme of computerised processing of Drawback claims under the Indian Customs EDI System-Exports will be applicable for all exports through Custom House, Kandla except in respect of re-export of goods under Section 74 of the Customs Act, 1962. In respect of the excluded categories, the export documents will be filed manually and the DBK claims shall also be filed separately with Asst/Deputy Commissioner, as hitherto. 21.2 The Exporters who intend to export the goods through Custom House under claim for Drawback have already been advised vide Public Notice No. 12 /2004, dated 06/05/2004, to open their account with the State Bank of India, Kandla Port Branch, New Kandla. This is required to be done to enable direct credit of the Drawback amount to the Exporter's account, obviating the need for issue of separate cheques by post. 21.3 Export declarations involving a drawback amount of more than Rs. one lakh will be processed on screen by the Asst/Deputy Commissioner ( Export) before the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ENVAT facility has not been availed of on any of the inputs. c. The drawback rates under S. S. Nos. 30.08 and 30.09 are applicable for 1000 boxes of 14 tablets. The Exporter claiming drawback under these S.S. Nos. are required to give number of boxes of 14 tablets each in their Annexure "A" while furnishing information on computer. If the number of tablets in a box is less or more 14, they should declare the number of boxes proportionately in such a way that each box contains only 14 tablets. d. In respect of goods under S. S. Nos. 30.01, declaration as per Appendix-VI is required to be filed. e. The drawback in respect of goods at S.S.No.72.01,72.03, 72.05, 72.07, 72.09, 72.11 is subject to the condition that only duty paid imported Hot Rolled Steel Sheets / Strips / Wide Coils has been used in the manufacture of export products. The Exporters, claiming drawback under these S.S.Nos. are required to file declaration as per Appendix -VII. f. The drawback in respect of S.S.Nos. 72.13, 73.09, 73.17, 73.19, 73.23, 84.01, 84.02, 84.42, 84.52, 87.05, 87.07, 87.14, 87.15, 87.16, 87.17, 87.18, 87.19, 87.20, 87.22, 87.23, 87.24, 87.25, 87.26, 87.27, 87.28, 87.29, 87.30, 87.31, 87.33 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Annexure A showing content of copper content of zinc and of Nickel separately. n. The rate of the drawback for Galvanised Iron Artware with Brass falling under S. S. No. 74.26 is dependent upon content of Brass and Iron. The Exporter of this product is required to file the information in the annexure "A" showing the content of Brass and content of Iron separately. o. The drawback rates under S. S. No. 73.27, 74.30, 25, 75.02, 78.02, 79.02 and 80.02 are at the rates applicable under the relevant S. S. Nos. specified in the Schedule in proportion to the material content. The Annexure "A" in such cases shall be filled claiming drawback under the relevant S. S. Nos. at the rates mentioned therein and the quantity content in the export product of each of the constituents shall be shown under the respective S. S. Nos. 21.7 The above mentioned conditions and declarations are only illustrations and not exhaustive. Notwithstanding anything herein above, the drawback will be admissible strictly as per the drawback schedule and conditions laid therein issued by the Ministry of Finance ( Department of Revenue ) from time to time. The Exporters / CHAs are therefore advised to kindly check ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned in column 32 of the Annexure "A". Wherever the item No. is alpha-numeric like 69A, 69B, 69C etc. in Group Code No.61 (Engineering) , the Exporters / CHAs are advised to fill Item No. in the same manner as given in the Public Notices issued by D.G.F.T. 22.3. DEPB Credit in respect of item No.37A, 37B, 37C, 37D of Group code No.62 (Chemicals) is some percentage of credit rate for the relevant bulk drug. For proper calculation of DEPB rate, Exporters /CHAs are advised to mention S.No. of Group Code 62 of the bulk drug of which such formulations have been made. The system will calculate the scheduled percentage of the DEPB rate of such bulk drugs formulations of which are being exported. 22.4. All the DEPB shipping bills having FOB value less than ₹ 5 lakhs and / or DEPB rates less than 20% will be assessed by Appraiser/Superintendent (Exports-DEPB). However, the Shipping Bills having FOB value more than ₹ 5 lakhs and/or credit rate 20% or more will be processed by Deputy Commissioner / Assistant Commissioner (Exports). Any query at the time of processing of Shipping Bill by the Appraiser / Superintendent or Deputy / Assistant Commissioner (Exports) may be obt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hange rate for exports notified by the Ministry of Finance, as applicable on the date of order of "Let Export" by the Customs. 22.8. In case the Exporter does not accept the value determined by the Customs, the exports will be allowed provisionally after taking samples for market enquiry. The words "NOT VALID FOR DEPB" will be printed on all the copies of the Shipping Bill and the exporter will not be eligible for DEPB licence against provisionally assessed Shipping Bills. In such cases, EP copy of Shipping Bill will not be printed and only 4 copies will be printed. However, market enquiries about value will be conducted in such cases, in terms of various CBEC Instructions / Circulars issued from time to time and either after issue of the Show Cause Notice the market value will be determined or may be accepted by the exporter on his own. In such cases where samples are drawn subject to market enquiry the copy of Shipping Bill for claiming DEPB will be generated after determination of value on the basis of market enquiry and handed over to the exporter duly signed by Appraiser/ Superintendent of Customs. In such cases wherever market value has been found to be less than twice the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence will be registered on the basis of printout of verification report duly signed by the A.C/D.C . If a DEPB licence is having Shipping Bills exported from other ports in the same city, the exporter can get the licence registered at any of the ports from where he intends to import the goods in the city after verification about exports from other ports from where exports were effected. Notwithstanding the conditions laid down by DGFT from time to time, the Exporter/CHA are advised to check these conditions. 22.11 Notwithstanding anything herein above, the DEPB shall be admissible as per the Serial No., description of the product, DEPB rates, Value Cap (as applicable) and the various conditions as notified by DGFT and Ministry of Finance from time to time. The Exporters / CHAs are advised to kindly check the latest DEPB Schedule and conditions laid therein and file the necessary declarations accordingly. 23. EXPORT OF GOODS UNDER 100% EOU SCHEME : The exporter can get the export goods examined by Central Excise / Customs Office at the factory even prior to filling of Shipping Bill. He shall obtain the Examination Report in the form annexed as Annexure 'C-1' which is part of Ann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods. All the EPCG Shipping Bills would be processed on screen by the Superintendent / Appraiser (Export-EPCG) and the Assistant / Deputy Commissioner (Export). After processing of EPCG shipping bill by Superintendent /Appraiser (EPCG) and AC /DC concerned, the goods can be presented at the Dockyard/CFS KPT for registration, examination and "Let Export" as is the case with other export goods. After filing of EGM / Generation of drawback scroll, the shipping bill will be put to Superintendent / Appraiser (EPCG) for logging / printing of ledger. After logging / printing of ledger, the EPCG bill will be moved to History tables. 25. EXPORT OF GOODS WHERE CESS IS PAYABLE : 25.1 The export cess serial number, Tariff value and cess quantity wherever applicable to the item to be exported should be clearly mentioned at Annexure "A". The schedule of cess serial number, Tariff value ( wherever applicable ) and cess quantity are mentioned in Annexure "D". 25.2 At the time of submission of the shipping bill the TR6 challan specifying the amount of cess to be paid will be generated. The service center will return the relevant Annexure with the shipping bill number duly endorsed along with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e filing of the Shipping Bill. 27. GENERAL: 27.1. Amendments: Any amendment which converts a Shipping Bill from one scheme code to another or addition of fresh licence, requiring appraisal of the Shipping Bill, the AC/DC at the time of approving the amendment on the system shall also ensure that new licences etc being added by amendment, is valid in respect of goods under export. In case, the amendment is sought to be made after the goods registration all such Shipping Bills would also require approval of AC/DC for examination /re-examination, if already examined or inspection if Shipping Bill was earlier selected for inspection. The conversion of Free Shipping Bill to Export Promotion scheme or Shipping Bill from one Export Promotion scheme to other Export Promotion Scheme shall be done as per the provisions laid down in the EXIM Policy and CBEC instructions & Circulars issued from time to time as may be in force at the relevant time. 27.2. Registration of No CENVAT Claim Certificate : The officer designated in the Drawback Section of the Custom House shall register the Non-CENVAT Claim Certificate. The Designated Officer registering this certificate shall ensure genuineness ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C"/ "C-1" details and timely corrections in case of any error, as corrections after let export order and printing of Shipping Bills is a time consuming process. 27.6 The Exporters/CHAs are required to declare the correct State of Origin of export goods ( such as Maharahtra, Gujarat, West Bengal etc. ) at serial no. 11 of Annexure - "A". The said information is required by Ministry of Commerce to reimburse the State Governments under the new ASIDE Scheme devised for the purpose. A list of State Codes is enclosed as Annexure - "J". 28. EXPORT GENERAL MANIFEST: 28.1 All the Shipping Line / Shipping Agent shall furnish the Export General Manifests, to the Customs electronically within 7 days from the date of departure of the vessel. In the beginning, the Shipping Line / Shipping Agent are required to enter the manifest in the Customs Computer System through the Service Centre or through floppy on payment of the prescribed fee. In due course, the Shipping Line / Shipping Agent will be allowed to file the EGM through ICEGATE.. After the entry of EGMs a checklist will be generated which has to be signed by Shipping Line / Shipping Agent certifying the correctness of data. Shipping Lin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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