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TMI BlogLaunch of Indian Gustoms EDI System - (ICES -'1.5) for lmports and Exports, at ICD, Urs Hind Terminals Pvt. Ltd., Rangian, Kilaraipur-1, DehIon, District Ludhiana, Punjab-141118X X X X Extracts X X X X X X X X Extracts X X X X ..... umbai400093 lndia and location address being M/s Hind Terminals PvL Ltd., Rangian, Kilaraipur-l, Dehlon, Distt Ludhiana, Punjab- 141118 were first notified for Customs Area under the provisions of Section 8 of the Customs Act, 1962 vide Notification No.04/2019-CUS(NT) dated 05.12.20{9 and were further appointed as Custodians vide Notification No 01/2020-CUS(NT) Dated 18,06.2020 under Section 45(1) of the Customs Act, 1962. The Staff posted at The ICD will be working from 10.00 Hrs to 17.00 Hrs and thereafter the charge of overtime is to be paid by the custodian as per the provisions governed by the Rules, Regulations, Circular and lnstructions issued from time to time by the CBIC. New Delhi. The posts of cost recovery charges have been sanctioned by the Director General, HRD, New Delhi and the staff is being posted at the lCD, M/s Hind Terminals Pvt. Ltd., Rangian, Kilaraipur-1, Dehlon, District Ludhiana, Punjab-141118. 1.1. As part of the implementation of CBIC's lT Consolidation Prolect, the EDI operations at lCD, t/s Hind Terminals Pvt. Ltd., Rangian, Kilaraipur-1, Dehlon, District Ludhiana, Punjab-141118 would be on ICES 1.5 application, which is the centralized version of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le Bill of Entry electronically for the clearance of the imported goods. (ii) ln case the lE-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 specific lE Code. Such importers should use respective codes for filing the Bill of Entry. However, if an importer does not fall in the exempted @tegory and also does not hold specific lE Code, he should use the Code 0100000053 for personal effects and'0100000001" for all other imports. ln such cases, the Bill of Entry shall automatically appear on the computer screen of the Deputy/Assistant Commissioner concerned for online approval. 1.2 Registration of Gustoms Broker in ICES Customs Brokers are required to register their details in the ICES at the respective Custom Houses from where they have been licensed. lf they intend to operate at other stations, the intimation of the same should be registered in the ICES at the respective stations. ln case the Custom House from where the Customs Broker has been licensed is not yet brought under ICES, such Customs Brokers should approach t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... des as prescribed in the Customs Tariff Act has been prescribed. List of Measurement Codes attached as Appendix-S. 1.7 Country Codes: Wherever in the Bill of Entry or lGM, etc., a 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 Appendix6. 1.8 Port Codes: All the ports of the world have been codified by United Nation and allotted UN LOCODEs. Appropriate port code should only be indicated wherever reference to the port name is required to be made in a Bill of Entry and IGM or any other document. lt is not possible to attach list of all port codes being too large. Correct code may be obtained from the respective Carriers or checked from UN website. (http://www. u nece. org/cefacUlocode4 1.9 Registration of DGFT Licences lf the imports are against any of the DGFT Exim Licenses, such licence should be first registered in the ICES and the Registration No. should be indicated against each item of goods in the Bill of Entry. No separate registration shall be required for those licences which are received by Customs from DGFT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Amendment fee - Each Additional block of five items: ₹ 10/- (vi) Amendment fee - Other documents: ₹ 1 0/-. (vii) Printing Check list: ₹ 10/- Note 1:- The above charges are excluding. The vendor shall collect the IGST from trade at the prevailing rates and shall make the payment of the IGST to the Govt. exchequer. Note 2:-The above charges include data entry of the documents, check list printing 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/SIGM/SMTP / Gonsol Manifest: The Shipping lines or other persons as envisaged under Section 30 of the Customs Act, 1962 shall submit the Sub lmport General Manifest (SIGM)/ Consol Manifest through the Service Centre at lCD, M/s Hind Terminals hrt Ltd., Rangian, Kilaraipur-i, Dehlon, District Ludhiana, Punjab - 141118 on all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the lGM. The system will accept only one declaration against a line number. lf the declaration is not accEpted, the Customs Broker/ importer should verify the particulars. (ii) Once the IGM is filed in the Customs Computer System, whenever a Bill of Entry pertaining to any line in the said IGM is filed, the system will cross verify the details of IGM No., the Bill of Lading, etc., and the Bill of Entry would be accepted only if the relevant particulars match with those in the lGM. lf any Bill of Entry is not accepted by the system, the importers/Customs Brokers should verify whether the IGM Nos. or the Bill of Lading Nos. have been conectly furnished in the Annexure-'C' submitted by them. (iii) The claim for assessment shall be made against each item of the invoice. lf 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 the items in the second invoice. (iv) lf the particulars of classification are the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hal! be a Bill of Entry Number. Since running number sequence is common for allJndia basis, the Bill of Entry number may not be continuous. (x) The Operator shall retain the original Annexure 'C' declarations with copies of invoice and packing list and shall hand over all the check lists to the Customs Authorities periodically. 3.2 Remote filing through ICEGATE The Customs brokers/lmporters having int6rnet facility in their offices can file electronic Bill of Entry from their premises. They have also been facilitated by providing submission of customs documents under digital signature. For this purpose they should 'one time' register their details with ICEGATE. Detailed procedure for registration can be seen in 'New Registration Module' from the website www.icegate.gov.in. To operationalize the facility to use Digital Signature Certificate for filing the aforementioned Customs process documents, the following process be followed: (i) A web-based Common Signer utility is provided free of cost through the ICEGATE website (https://www.icegate.gov.in) for digitally signing the said Customs process documents. (ii) lmporters, customs brokers, shipping lines, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing 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 maintained in the system and calculates the value from the foreign currency to lndian Rupees applying the exchange rates as applicable on the date of submission of the Bill of Entry in the system and determines the assessable value for levy of duty. Directories of the rates of duty as applicable on the goods on the relevant dates are also maintained in the system. ICES calculates the amount of duty leviable on the goods on the basis of rates of duty specified in the Customs Tariff, GSTN Tariff, Cess Schedules, various notifications imposing rates of duty on imported goods and exemption notification as claimed by the importers in the Bill of Entry. Processing of the Bill of Entry takes place in an automated environment and workflow according to the jurisdiction of Customs Officers as provided under the law. (ii) ln general, the Appraising work is divided in to Appraising Groups and sub groups, based on the Chapter/Tariff Headings of Customs Tariff Schedule. The roles of the officers for Appraising Groups are allotted by the Systems Man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exure 'C'. ln case the Assessing officer does not agree with the claim regarding tariff classification, notifications, declared value, etc., he shall raise a query in the system. On approval by the DC/AC (Group), the query will be printed in the Service Centre for being passed on to the Customs Broker/lmporter. Replies to the queries will be submitted in the Service Centre which will be fed in the system. ln case the importer agrees with the classification/valuation proposed by the assessing officer, the B/E would be assessed accordingly. The Assessing Officer can change Tariff classification, deny exemption inconectly claimed, change unit price of goods in the system. ln case the Assessing officer and DC/AC, as the case may be, agrees ab-initio or on receipt of the reply, with the claim made by the importer, they shall assess the Bill of Entry in the system. After assessing the Bill of Entry, the system will generate one assessed copy of Bill of Entry. The Customs Broker/lmporter shall take print of the assessed copy of B/E along with three copies of TR-6 challan. Before presenting the Bill of Entry for examination and delivery of goods, the Customs Broker/lmporter should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 the Bill of Entry in Audit. This concurrent audit will be in place till the RMS is rolled out for the location. 4.5 Printing of Assessed copy of Bill of Entry After completion of assessment, print out of one assessed copy of Bill of Entry and 3 copies of TR-6 Challan shall be generated by the system. The print of the same can be obtained from service centre or at the premises of the Customs Broker/lmporter from where the Bill of Entiy has been submitted to the Customs system. 5 Payment of Duty and electronic transmission of Delivery Order After the assessment is completed, assessed Customs copy of the B/E would be made available to lmporter/Customs Broker. lf Customs Broker/ lmporter desires to pay through designated bank, print of TR€ challans may obtained from challan in epayment gateway and shall be presented to the bank for payment of duty. The Bank shall verify the particulars in the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... simplification the CBIC vide its Circular No. 01/2015 dated 1210112015 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 lnspector/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 / Supdt. screen for out of charge. The signature of the Customs Broker/ lmporter shall be obtained on the report, in token of that the goods have been examined in their presence. Name of the Customs Broker/ lmporter should also be recorded along with his l-Card No. ln case of first check Bill of Entry where examination has already taken place, the Bill of Entry shall move to the Appraiser/Supdt. directly for out of charge after payment of duty. ln case of f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ackages, 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 lmport 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 move to the screen of the concerned group DC/AC for online approval. Concerned DC/AC shall open the Section 48 approval from the menu and after verification shall approve filing of Bill of Entry. Only on approval of DC/AC, the Bill of Entry will get accepted by system and B/E No will be generated. The Bill of Entry thereafter will be processed in the same manner as the normal Bill of Entry. 8. Amendment of Bill of Entry 8.1 ln case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transmitted online to DGFT from the Customs. Such DEPB licenses shall automatically be registered in the ICES and can be utilized for debit against a Bill of Entry after approval by the Proper officcr in the system. lf the DEPB license has already been partially utilized, the same shall be registered in the system only for the balance Credit and FOB of exports available for further utilization 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 shall be strictly followed. For this purpose, original DEPB issued by the DGFT shall be produced to the officer designated by Dy./Asstt. Commissioner in the Export Department for verification of the Shipping Bills against which the DEPB has been issued by the DGFT. The officer designated by Dy./Asstt. Commissioner shall verify each Shipping Bill in the system through the DEPB verification menu in ICES. ln case any manually processed Shipping Bill is involved, the verification shall be done on the basis of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsfer Release Advices (i) DEPB Licences registered in locations running on ICES 1.5 shall be available for automatic online debits against a 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 the Bills of Entry filed at all the ICES location operating under ICES 1.5. Therefore, no TRA shall be required. However, TRA shall be issued for NON EDI Locations which are still operating manually. For this, the TRA shall be generated in the system and a hard copy of TRA shall be issued. (ii) The TRAs issued by the non-EDl locations and non-centralized locations will be registered in the same manner as license registration. On registration of TRA against a DEPB, the system will generate a TRA registration number. This Registration Number should be endorsed on the lmporter's copy of TRA (original) and the Customs copy received from the issuing Customs station. Only fresh RAs will be registered in the EDI System. Partially utilized RAs will continue to be handled manually. Following particulars shall be entered in the System through the menu relating to transfer rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 System will determine the duty amount on the basis of CIF/Quantity of goods and shall debit the duty from the DEPB credit ledger and the CIF amount from the FOB of Exports. lf sufficient balance to cover the CIF value and the Duty foregone is not available in the DEPB, the System will disallow submission of the B/E. (iii) For indicating the option of payment of Additional Duty (equal to Excise Duty) or claiming exemption there from, the option shall be exercised by indicating 'Y' or 'N' in column 2 of Sl.No.39E. The column number 5 (serial number of item in the licence list) and 7 (quantity for licence debit) are not required to be filled in for DEPB B/E. (iv) lf the basic Customs duty and the additional Customs dug debit available to the licence is zero, the DEPB exemption will not be admissible to that item. System will not allow exemption under Notification 34197 , etc. for that item. 11.7 Chec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sual. This procedure will be in plaoe till RMS is introduced. (iii) Where the Appraising Officer/Supdt, during the process of assessment, denies the exemption claimed under Sl.No.39E (column 5 and / or 7) of Annexure-'C'; changes the tariff heading or enhances the valoe 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. 11.10 DEPB Debit Ledger On registration of DEPB or TRA in the System, the System will maintain the ledger for duty credit amount and export FOB. Where the exemption from both the basic Customs duty as'specified in the First Schedule to Customs Tariff Act, 1975 and additional duty leviable under Section 3 of Customs Tariff Act, '1975 are claimed, the sum of basic duty and additional duty amount will be debited to the duty credit in DEPB. The CIF of the related items will be debited tb export FOB in the DEPB. Where exemption from additional duty is not claimed, only basic duty will be debited. These debits will be made by the System in the DEPB Ledger. lf more than one DEPB is utilized against an item, onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces, some of the fields may not be applicable to a category of licence, and therefore, only relevant details should be filled. lt will be a pre-condition of registration of licence that the lE-Code of the licence holder is received by the Customs system from the DGFT system. lf any information which is necessary for a particular type of licence is not furnished, system will not accept such incomplete information for regiskation of the licence. The system will maintain ledger in respect of total face value, item wise quantity and value and credit for the same will autbmatically be created on registration of licence and debits will be made by system when electronic B/E is processed, RA is issued, manual B/E is debited or reduction is made by amendments. To avoid any inconsistency and invalidity, the system will sum the value of all items and compare with the face value of the licence. lf the sum is greater than face value of licence, the system will not permit registration. The value will always be CIF for imports and FOB in respect of exports. Where the value is in foreign currency it should be only one currency and not in multi-currency. The licence holders, therefore, should check ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... motion 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) lf both senier and receiving Customs location are operating on centralized ICES Version 1.5, no TRA needs to be issued. A common centralized licence ledger shall be maintained by the system for utilization of licence for value and quantity. (ii) TRAs received from non-ICES location shall be registered like a licence for the portion of value and quantity covered in a TRA. Only fresh TRAs will be registered in the EDI System. Partially utilized TRAs will continue to be handled manually. (iii) After successful entry of details, a checklist will be printed by the service Centre operator and given to the RA holder for confirming the correctness of the data entered in the system. Service center operator will make the correction, if any, and will return the same to the RA holder. 12.4 Submission of Licence/TRA in the system The license/ TRA holder will present the check list of the licence/TRA along with the original documents to the proper officer. The officer will compare the details entered in the system with the original licence/TRA. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and item wise value & quantity Item No. '0' has been created for spare parts against EPCG licence. 20o/o 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 aEainst 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 value of the licence. (ii) No credit of value will be given for spares in case of imports against TRA. lt may be noted that TRA is required to be obtained for spare parts also. ln case of first import, no TRA will be admissible for spares. 12.8 Amendment of !icence after registration Amendment in the licence data after registration can only be made by the authorized officer. lf the amount of value and quantity sought to be reduced is less than the unutilized balance available in the licence, amendments for reduction of value and quantity will not be permitted by the system. The system will give credit to quantity or value in the case of increase and will debit the quantity or value in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of various categories of documents among the officers, provision has been made in the system to create any one or more of sub-groups in respect of the following Exim Scheme Codes (APPENDIX-7): (ii) All the B/E in respect of schemes for which no sub-group is created will be dealt by Group 7. (iii) The Customs Broker / lmporter should present the check list obtained after submission of the B/E to the Appraiser along with all the required documents and the related licence and Advance Authorization schemes. The Appraiser will check the correctness of details of licence/Scheme, etc. and also ensure that any amendments made in the licences/ Schemes, subsequent to registration of licence, have also been entered in the system. lf the Assessing officer is satisfied about the eligibility of exemption under 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. The debits of licence will automatically reverse when exemption notification is denied. The procedure of assessment will be similar to DEPB imports. (iv) ln respect of a manually a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tificate No............ DT........." where the Bond is executed with GSTN authorities; and a procurement certificate has been issued by them and 'N'where (ii) neither Bond is executed nor GSTN Certificate is obtained before presenting the Bill of Entry. Where the option given is'N', the system shall require the Bond to be executed after assessment but before registration of B/E for examination & out of charge. Procedure for registration of Bond/B.G. has been separately indicated in para 21.2 of this Public Notice. The importer should indicate in the format, the type of Bond as "EO" for 100% EOUs and indicate details of the Bond No. or the GSTN certificate, as the case may be. lf Bond or GSTN 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) ln the field of claim of assessment, normal details shall be indicated. However, in the fields of 'Additional information for claiming benefits under specified exemption schemes", in Col.(l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be eligible for the exemption. (iii) Where the importer has not furnished Bond or GSTN certificate, the system will require the assessing officer to specify the Bond amount / BG amount. The Appraiser shall specify the Bond & Bank Guarantee amount.in system. After processing by the Appraiser, the B/E will be audited by the Auditor and thereafter processed by the DC/AC. After the assessment, print of the Bill of Entry can be obtained. The details of the Bond / BG shall be printed on the Bill of Entry where neither Bond is debited nor is a GSTN certificate indicated, the system will print the Bond / BG requirements as specified by the Appraiser. (iv) ln case the importer has executed the Bond with the GSTN authorities, he shall produce the procurement certificate issued by the GSTN 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. Under the present set up, the MIS reporting is not opera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (lnto Bond Bill of Entry) has been processed under ICES (lmport) at the same Customs station. ln the Format of Declaration at Service Center for data entry, the following details will undergo a change Option has been enabled in ACB (DC/AC Bonds) role for entering the warehousing details as per Board Circular No. 019/2016 dated 20.05.2016. Same may be used for entry of warehousing particulars and generation of Warehouse Code in the system. Type of Bill of Entry (H) For Home Consumption (W) For Warehousing (X) For Ex-Bond: Warehouse B/E No --, DT-- and Warehouse Code (i) Warehouse Code consists of 4-digit loiation code; 1-digit warehouse type; and 3- digit serial number of warehouse, e.g. WFD61001. lf no code is assigned 'other' to be used as code - WFD6O001). INVOICE PARTICULARS For Ex-Bond B/E No-----lnvoice S. No.------- in Warehouse B/E item of lmport intended to be Ex-Bonded Item Quantity of item intended for ex-Bond S.No. in invoice (ii) On out of charge of a Warehouse B/E, the system will create a ledger of quantity in respect of all the items included in Warehousing B/E. For the purpose of filing Ex- Bond B/E in the system, details of Customs Broker & th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of Goods for Home Consumption (i) After payment of duty and completing any other requirement of debiting of Bond, license, etc. the assessed Ex-Bond B/E along with all other documents should be presented to the Superintendent authorized to give Out of Charge of the Ex-Bond B/E. The Superintendent shall verify that:- a) The particulars in the Ex-Bond B/E correspond to the Bond register maintained in the Bond Section; b) The goods are being cleared within the validity period of the Bond, interest, if any, on the Warehoused goods as chargeable under Section 61of the Custom Act, 1962 as per the rates specified under Section 47(2) of the Act ibid and/or any charges including fine/penalty payable, as provided under Chapter lX 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. ln 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 cbrrectness of the assessment. The Appraiser/Superintendent will re-assess the B/E, if so required. The system after rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g number has not been entered'at the time of data entry of B/E. Therefore, all the importers who are claiming benefits of such exemption notifications should get respective Bond accepted and registered in the system as continuity Bond of that category in respect ofeach notification separately. The Bond registered for one notifrcation cannot be utilized for another notification. Bond Codes for the types Bond are as under Bond type End use Bond Undertaking Re-export Bond Bond code EU, UT & RE 17. Certificate from Customs Authorities (i) Where the exemption notification provides for production of a certificate from the jurisdictional Customs authorities in terms of the Customs (lmport of Goods at Concessional Rate of Duty) Rules, 2017, as amended, the same should also be registered in the system. For this purpose, the certificate obtained from the jurisdictional Customs office shall be produccd 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... item by item. When all the items against which respective Bond 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 Bond amount and validity period has not expired. All the documents on the basis of which the items are closed and the Bond is cancelled will be kept in the related Bond file for the purposes read guidelines as ddfined by the of CBIC Circular No. 49 / 2017 - Cus dated 12.12.2017 read with lnstruction No. 60571/2015/DBK dated 0211212015, CBIC Circular No. 05/2010 datd 1610312010 and lnstruction No. 609/1 19/201O-DBK dated 1810112011. The Custcims formations shall duly verify and confirm the details of the importers and fulfilment of their export obligation preferably through the concerned Division (erstwhile C.EXICGST/CUSTOMS) and accordingly ensure timely and transparent cancellation of bonds. 20 Assessment of Goods under Chapter 55 of Customs Tariff (i) ln case of goods of aforesaid Chapter, under certain sub-headings where the duty of Customs under the First Schedule to the Customs Tariff Act, 1975 is chargeable on the basis of va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... G Section. 21.2 Registration of Bond (i) The Bond module provides for. registration of all Bonds / Undertakings, Bank Guarantees, Sureties, etc. in the system. The importer shall furnish the following details for registration: - Bonds / Undertakings 1. IEC 2. Bond Type 3. Bond Amount * 4. Revolving / Specific 5. Date of Bond 6. Date of Expiry 7. Date of enforcement 8. Whether BG Y/N 9. Surety Y/N 10. Cash Deposit Y/N 11. Remarks * For Bonds already executed, the existing balance to be captured as opening balance in the Ledger BG Details 1. Serial No. (as given by the Bank) 2. Bank branch code 3. Bank name 4. BG amount 5. BG date 6. Expiry date of BG 7. Date of enforcement 8. Remarks Surety Details 1. Serial No. (as given by the party ) 2. Surety Name 3. Add ress 4. ldentification particulars of surety (Customs Broker code, Chartered Accountant Registration No. etc.) 5. Remarks Cash Deposit 1. Challan No. 2. Date 3. Amount 4. Date of Deposit (ii) The Bond detail shall be entered in the Bond Section. On entry, system will assign a job no. and check list is generated. The lmporter / Customs Broker shall satisfy himself with the correctness of the det ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Bond Provisional Duty Bond - Project lmports Extra Duty Deposit a EOU Bonds a Warehouse Bond B/E Type'W': Warehouse Bond is mandatory EOU Bond: ln case of items, where EOU Notification is claimed, EOU Bond or a procurement Certificate from GSTN authorities is mandatory. (iii) ProvisionalAssessment: lf any of the item is assessed provisionally, the Bond (Provisional or Test) is mandatory. The Appraising Officer has to specify Type of Bond, Bond Amount, BG, BG amount, basis for Bond amount at the BE level. DC/AC has to confirm the action of Appraising fficer. Auditor has no option w.r.t. Bonds. However, he can view the Bonds requirements. (iv) Bond Requirement Details On completion of assessment, the Bond requirement details will be printed on the Assessed Copy of the BE. Where the Bond has not been executed before assessment, on completion of assessment and payment of duty (wherever required), the importer is required to execute the Bond in respect of the Bill of Entry in question before goods registration in the Shed. lf the Bond has not been executed against the Bill of Entry, the goods registration cannot be done. The lmporter has to give a written request to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the B/E and other copy given to the importer. ln respect of Bills of Entry where processing has not yet been automated, it would still be possible under the aforesaid Bond Management System to register the Bond in the system and utilize it against a manually processed Bill of entry as per procedure indicated above in respect of a continuity / revolving Bond. (b) Consequent upon the introduction of the Bond Management System, the Bills of Entry would be linked to the respective Bonds and the system will maintain an account in this behalf. The procedure for processing of such Bills of Entry is briefly indicated below:- (vii) Warehousing Bill of Entry (a) For Warehousing Bill of Entry, the type of Bill of Entry should be indicated as 'W'. The importer may indicate the Bond details if a continuity Bond has already been executed in the same manner as has been explained in respect of 100% EOU. The processing of warehousing Bill of Entry shall continue to be as at present in the respective groups on first come first serve basis. (b) The system at the time of assessment of a Warehousing B/E shall display before the Appraiser, the requirement of Bond equal to double the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whbre the goods have been transferred by the original importer by sale or otheruise before their clearance from Customs. The EDI system has been designed to provide for both the options, namely, the ultimate buyer paying a percentage loading over the invoice price or a fixed sum in addition to the invoice price based on the high sea sale agreement and the local invoice to arrive at the final assessable value. (ii) lf the goods have been purchased on High Seas Sales basis, option 'Y' should be indicated at S.No 5C in the format. The IEC & Branch code of the original importers, i.e., Seller of goods on high seas, should be indicated. ln the field of invoice details after the field of currency, new fields for indicating the costs incurred over and above the invoice value for purchasing goods on high sea sale have been added. Where such expenses are incurred, (whether actually paid or payable) as a percentage of invoice value, the percentage rate should be indicated in the field "Rate". Where a fixed amount is paid or payable over the invoice value such amount should be indicated against the field 'amount' and shall be in lndian Rupees. The additional amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be advisable to specify these details at Serial No. ..... (Claim of assessment) for each pack size of the imported item. For example, if tooth paste is imported in sizes of 50 gms, 100 gms. and 150 gms. it is suggested that these be noted as three separate entries in the aforesaid Serial No.(Claim to assessment) since they would be having three separate retail prices. Each article, which has different characters, specification including the difference in size of packing should be declared as separate items in the Bill of Entry with a separate unit retail sale price. (iii) The retail sale price would have to be indicated in Rupees and not in any foreign currency and should conform to the piovisions of the Legal Metrology Act, 2009 which came into effect from 01 .04.2011, the Rules made there under or any other law in this behalf. Quantum of abatement need not be declared since the system would apply the said reduction with reference to the GSTN Tarifi Heading. Details of such items for which Retail Sale Price has been declared . may be carefully verified by the lmporters/Customs Brokers before handing over the check list to the Service Centre Operator for submission of the Bil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on is informed immediately regarding the same so that Provisional Bills of entry pending there for finalization can be finalized at the earliest. ln case importers declare in Annexure 2 SVB inquiries shall be initiated in pursuance of Circular No. 5/2016 dated 0910212016 by serving upon the importers questionnaire at Annexure A and B attached to the said Circular no. 05/2016. lf Extra Duty Deposit (EDD) is being obtained in such cases the same shall be reviewed and the sequence provided in para3.2 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. ln cases where the imporlers have provided all the requisite documents, EDD should be dispensed forthwith. ln cases where EDD is enhanced to 5ol0, due to non-submission of the documents/information by the importers, for any SVB inquiry the immediate recourse to the appropriate provisions of the Customs Act will be taken by Commissioner for obtaining the documents and di$pense the EDD accordingly. 25. Anti-Dumping Duty (i) NotificationDirectory A directory of the notifications issued by the Central G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. The rate and amount of anti-dumping duty will be printed on the check list and copies of Bills of Entry. 26. Tariff Value (i) Notification Directory Directory for Tariff Values has been created in the system as per notification number 036/2001-Customs (NT) dated 3.8.2001 , as amended. Contents of the directory are similar to anti-dumping duty directory. The amount indicated in the same column will be rate of Tariff Value per unit of measurement of quantity whereas in the case of antidumping duty it will be rate of duty. The rates of value are applicable to imports from all countries and all suppliers in respect of goods specified therein, the S.No. of item in the notification and system directory. (ii) Filing of Bill of Entry The importers are required to declare the Tariff value notification number and S.No. of item in the notification applicable to the goods in question. For the purpose of data entry in the system, the details of Tariff Value should be indicated in Column (3) of the Table 39B (Classification Details) of Appendix-A the Format for Declaration at Service Centre for Data Entry. The extract of the Table is indicated below. 39B. Classification Details ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent regarding classification valuation etc. EXPORTS Computerized processing of Shiooinq Bills under the lndian Customs EDI (Electronic Data lnterchange) System (ICES 1.5) 2. Under ICES 1.5, the computerized processing of Shipping Bills would be handled in respect of the following categories of Shipping Bills: 1. Duty Free white Shipping Bills 2. Dutiable Shipping Bills (Cess) 3. Drawback Shipping Bills 4. DEEC Shipping Bills 5. EPCG Shipping Bills 6. DFIA Shipping Bills 7. 100 o/oEOU Shipping Bills 8. Jobbing Shipping Bills 9. Other Exim Scheme Shipping Bills 10.NFE| Shipping Bills 11. Reward Schemes PROCEDURE 3. The procedure to be followed in respect of filing of Shipping Bills under the lndian Customs EDI System 1.5 at lCD, Mls Hind Terminals Pvt. Ltd., Rangian, Kilaraipur-i, Dehlon, District Ludhiana, Puniab-1411{8 shall be as follows: - Under the 'EDl System, the Shipping Bills shall be filed electronically and processed online in an automated environment. Certain declarations and certificates, etc., that are required to be provided in hard copy should be attached with the export documents when the goods are presented for export. The following p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... am. 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 [email protected] and the replies to the queries shall be sent through e-mails. The Helpdesk can also be contacted on following telephone numbers: 011-23370133 and 01 1-23379020. 3.5 Registration of bank account for credit of Drawback amount:-For exports under claim of drawback, the exporter is required to open bank account with any Core Banking System branch of any bank in the country. Before filing of Shipping Bill under ICES 1.5, the exporter should approach the designated customs officer to register the details of such bank account in the ICES 1.5. Annexure-E (Fxport). 3.6 Exchange Rates of un-notified currencies: The ICES 1.5 maintains exchange rates in respect of currencies the rates of which are notified by the Ministry of Finance on a monthly basis. However, in respect of 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 Shippin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration shall be required for those licences which are received from the DGFT online- 3.13 Self Sealed Container Cargo: Exporters, who are allowed or eligible for selfsealing/ e-sealing of containers, should get themselves registered in the ICES 1.5 before the goods are registered for exports. 3.14 Registration of bank account for credit of IGST Refund amount: For exports under the claim of IGST Refund, the exporter is required to open bank account with any Core Banking System branch of any bank in the country. Before filing of Shipping Bill under ICES 1.5, the exporter should approach the designated customs officer to register the details of such bank account in the ICES 1.5. Annexure-G (Export). 4. DATA ENTRY FOR SHIPPING BILLS 4.1 Shipping Bills can be filed through the service centre located at lGD, ill/s Hind Terminals Pvt. Ltd., Rangian, Kilaraipur-i, Dehlon, District Ludhiana, Punjab-l4lll8 or through Remote EDI System if the Exporter or the Customs Broker has registered themselves at ICEGATE. ln case the Shipping Bill is filed through Service Centre, the Exporters/Customs Brokers would be required to submit a filled up form (Annexure A) at the Service Centre with the fol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EGMs, challans, would not be in a continuous series for each location. 4.7 The Declarations would be acc€pted at the Service Centre from 10.30.hrs to 16.30 hrs. Declarations received up to 16.00hrs will be entered in the computer system on the same day- 4.8 Those Exporters or Customs Broker who intend to use Remote EDI System (RES) to file from their offices should download necessary software from website www.ices.nic.in which is available free of cost and register themselves with the ICEGATE. They have also been facilitated by providing submission of customs documents under digital signature. For this purpose they should one time register their details with ICEGATE. Detailed procedure for registration can be seen in New Registration Module from the website www.icegate.gov,in. To operationalize the facility to use Digital Signature Certificate for filing the aforementioned Customs process documents, the following process would be followed: (i) A web-based Common Signer utility is provided free of cost through the ICEGATE website (https:/www.icegate.gov.in) for digitally signing the said Customs process documents. (ii) Exporters, customs brokers, shipping lines, and thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nk and the branch code as mentioned in the certificate from the bank. The Customs will verify the details in the declaration with the information captured in the system through the certificates registered earlier. 6 ARRIVAL OF GOODS AT EXPORT EXAMINATION SHEDS lN lGD il/s Hind Terminals Pvt. Ltd., Rangian, Kilaraipur-'|, DehloG District Ludhiana, Punjab-i41118. 6.1 ln respect of goods intended to be exported against an electronic Shipping Bill, as per section 50 of the Customs Act, 1962, amended vide Shipping Bills (Electronic Declaration) Regulations, 201'1, lCD, Mls Hind Terminals Pvt. Ltd., Rangian, Kilaraipur-1, Dehlon, District Ludhiana, Punjab-i4lll8 will permit entry of the goods on the strength of the checklist. 6.2 lf at any stage subsequent to the entry of goods at lCD, M/s Hind Terminals P\.t Ltd., Rangian, Kilaraapur-1, Dehlon, District Ludhiana, Punjab-i41118 it is noticed that the declaration has not been registered in the system, the Exporters and Customs Brokers will be responsible for the delay in shipment of goods and ahy damage, deterioration or pilferage, without prejudice to any other action that may be taken. 7. PROCESSING OF SHIPPING BILLS 7.1 Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s designed in such a manner that, owing to some technical reasons if the RMS (Export) fails to provide output to ICES (Export) or RMS output is not received at ICES (Export) end in time, the existing norms of assessment and examination prescribed in the Board's Circular Nos. 06/2002 - Customs dated 23.01.2002,01/2009-Cus dated 13.01.2009, and 28t2012-Customs dated 16.11.2012 would be applicable. (ii) Assessment of RMS interdicted Shipping Bills in ICES: The RMS will not alter the existing process and movement of Shipping Bills on the ICES. When RMS interdicted bills are directed for assessment by the system, officers concerned are required to perform appraising/ verification of self-assessment in ICES as per the RMS instructions. The RMS instructions will be displayed in ICES screen of the officer as Appraising lnshuctions. The RMS instructions can also be accessed by using "View" option in the SB header. lnstructions will be given in the RMS tools interdicting the bill as per the perceived risk in each Shipping bill based on the declarations made in the bill. Officers assessing the SB shall carefully read each instruction and arrive at a decision to tackle the ris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amendment and provide its output to ICES. However, the treatment of risk after the amendment(s) will be communicated in ICES only after goods registration. There may be some cases wherein the on submission treatment of risk is to send the SB for "eiamination only" and after amendment(s) the risk treatment would get modified to send the SB for "Assessment or Assessment & Examination". ln such cases RMS instructions to "Send the SB back to DC/AC for assessment" will be displayed in the lnspector's screen in ICES after goods registration. Such SBs should be sent back to DC/AC for assessment by the examining staff. Officers should scrupulously follow the RMS instructions. (iv) GoodsRegistration: The goods regiskation is mandatory for all the SBs. There is no change in the goods registration procedure. The system will display the Single Sign-On ld (SSO ld) of the officer for inspection/examination. lf the SB is interdicted for examination, the package numbers to be examined will also be displayed. (v) Examination: The examination of all RMS interdicted bills shall be carried out as per the instructions communicated by the RMS and the assessing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the description, RITC or value of the goods, he/she should send the SB back to the appraising group (if required), for assessment but only after prior approval of the Commissioner or an officer authorised by him for this purpose, who shall not be below the rank of Additional/Joint Commissioner of Customs and after recording the reasons for the same. A brief remark on the reasons and particulars of Commissioner's authorization shall be made by the officer examining the goods in the departmental comments in the EDI system. The Officer giving the LEO shall ensure that the consignment complies with CCRs appearing in the RMS instructions. Before giving LEO the officer shall also ensure that the dockets containing all the relevant documents are collected and retained in the office. Whenever the decision of the LEO officer is at variance with the CCRs and RMS instructions in respect of a particular SB, he/she should record the reasons for his/her view in the EDl. (v) Export General ilanifest (EGM): After issue of LEO, the next major event in the processing of a SB is the filing of EGM. There will not be any change in the procedure for filing of EGM. ln the second phase, the RMS w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orter/ CHA by the officer giving LEO after affixing his/ her signature on the important documents. a) Copy of the Shipping Bill b) AR-4/ ARE- 1 (wherever applicable). c) lnvoice/packing list d) ADC clearance, wherever required. e) Other documents specified in the CCR instructions. f) RBI GR waiver, wherever applicable. g) CENVAT declaration, wherever required h) Any other documents submitted by the exporter/CHA. All these documents should be neatly kept in a docket, which will have a check list on the top, containing the documents listed supra. The Check list shall be signed by the LEO officer and the representative of the exporter/CHA. While signing the documents, the LEO officer shall put his name stamp under his signature. 8. CUSTOMS EXAMINATION OF EXPORT CARGO 8.1 On receipt of the goods in the Export Shed at lCD, M/s Hind Terminals Pvt. Ltd., Rangian, Kilaraipur-l, Dehlon, District Ludhiana, Punjab-l4ll18 the exporter will contact the Examining Officer/lnspector and present the checklist with the endorsement of Custodian of arrival of containers on the declaration, along with all the original documents such as lnvoice, Packing List, etc. He will also present a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... neness and make an endorsement on the checklist and Annexure-C. Thereafter, the exporter would present the lnvoice, Annexure-C and the checklist along with all the original documents such as, Packing list, ARE-1, etc., to the designated Customs officer who will enter all the particulars along with the seal No. in the system and submit the S/B to the Appraiser/ Superintendent for consideration of "Let Export" order. CBIC's Circular Nos.26/2017-Cus dated 0110712017,36/2017-Cus dahed2810812017,3712017- Cus dated 2010912017, 4112017-Cus dated 301/10/2017 and 4412017-Cus dated 1811112017 may also be referred. 9.2 The samples drawn, if any, in the factory shotih be brought to the Export Shed in lCD, M/s Hind Terminals Pvt. Ltd., Rangian, Kilaraipur-l, Dehlon, District Ludhiana, Punjab-l41118 along with the container and hand over to the designated officer, who would enter the details in the system and forward the samples to the Appraiser/Supdt. in charge for inspection or for further testing, etc. 9.3 The system may require re-examination of the factory stuffed container on a random basis. lf the container is selected for re-examination by the system, the same shall be ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appraiser/Supdt. of Customs orders for samples, as per section 144 of the Customs Act, 1962, to be drawn and tested, the Examining Officers will proceed to draw two samples from the consignment and enter the particulars thereof along with name of the testing agency in the system. Record of samples shall be maintained in the System. Therefore, no separate registers will need to be maintained for recording dates of samples drawn. Three copies of the test memo will be prepared manually and signed by the Examining Officer, the Appraiser and the. exporter. The disposal of the three i. Original to be sent along with the sample to the testing agency. ii. Duplicate copy to be retained by Customs with the second sample iii Triplicate to be handed over to the exporter. 12.2 DCIAC may, if he deems necessary, order for sample to be drawn for purposes other than testing such as visual inspection and verification of description, market value enquiry, etc. 12.3 "Lab Module" in ICES for use by CRCL, Textile Committee and other agencies: Under Lab Module the Examining Officer can generate test memos and record the details of the samples drawn online, as well as print test memos. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting permission. 16. AMENDMENTOFFREIGHTAMOUNT 16.1 lf the freighUinsurance amount undergoes a change before "Let Export" is given, corresponding changes would also need to be made in the S/B with the approval of AC /DC Exports. But if the change has taken place after the "Let Export" order, approval of Additional/Jt. Commissioner would be required. Non-intimation of such changes would amount to mis-declaration and may attract penal action under the Customs Act, 1962 17. RECONSTRUCTION OF LOST DOCUMENTS 17.1 Duplicate print out of EDI S/B cannot be allowed to be generated if it is lost, since extra copy of Shipping Bills are liable to be misused. However, a certificate can be issued by the Customs stating that "Let Export" order has been passed in the system to enable the goods to be accepted by the Shipping Line, for export. Drawback will be sanctioned on the basis of the "Let Export" order already recorded on the system. 18. RE-PRINT OF SHIPPING BILLS 18.1 Similarly, re-prints can be allowed where there is a system failure, as a result of which the print out (after the "Let Export" order) has not been generated or there is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e claims will be processed based on the TrucUTrain Summary. The status of the Shipping Bill and sanction of drawback claim can be ascertained from the "Enquiry Counte/' set up at the Service Centre or remote system though ICEGATE. lf any query has been raised or deficiency noticed, the same will be shown on the terminal and a printout of the query/deficiency may be obtained by the authorized person or the exporter from the Service Centre or in own his office, if the exporter has connection with ICEGATE. The exporters are advised to reply to such queries expeditiously through the service centre. The claim comes in queue of the EDI system only after the reply to queries/deficiencies is entered in the ICES 1 .5. 20.7 Shipping Bills in respect of goods under claim for drawback against brand rates would also be processed in the same manner, except that drawback would be sanctioned only after the original brand rate letter is produced before the designated customs officer in the office of DC/AC (Export) and is entered in the system. The exporter should specify the Sl. No. of drawback as 98.01 for provisional drawback in the Annexure -A (Export) 20.8 All the claims sanctioned i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supplementary claim, Drawback Scroll shall be generated by system and amount transferred to the bank in the same manner as normal in scroll. 20.10 Procedure for export under claim for brand rate under Rule 7 of Drawback Rules (i) The exporters opting for claim of brand rate under Rule 6 the Customs, GSTN Duties and IGST Drawback Rules, 1995 shall continue to declare the figure "9801" as an identifier underthe Drawback details in the shipping bills filed. (ii). For shipping bills filed after 23.11.2015, the exporters opting for claim of brand rate under rule 7 of Drawback Rules, 1995 shall declare the figure "9807" (instead of "9801') as an identifier in the shipping bill under the Drawback details. lmmediately after the said identifier, the tariff item number of goods as shown in column (1) of the Schedule shall be declared followed by the character "8". For example, if "Tractors (other than tractors of heading 8709)" are exported under claim for brand rate under rule 7 and the related Drawback Tariff ltem number for such tractors in the AIR Schedule is 8701 , the declaration on the shipping bill would be "9807870'1B&q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ack details. ln such cases, if the Let Export Order date is to be on or after 23.11.2015, the exporter shall be facilitated to amend, prior to the actual LEO, the identifier along the lines mentioned in item 2 above. However, even if the LEO occurs on or after 23.11.2015 without such amendment, the exporter may provide the information to the DC/AC of Customs at the port of export that the option for claim of brand rate reflected in the shipping bill was intended to be under rule 7 of the Drawback Rules, 1995 and also indicate the Tariff ltem number (as shown in column (1) of the AIR Schedule) corresponding to the export goods (exported in the shipping bill) and seek provisional drawback amount equivalent to the Customs component. The Customs shall enter this information in its records along with details of the calculation of the amount. The payment of the provisional drawback amount shall be processed with conditions as applicable to AIR drawback wherein there is claim for only the Customs component. 20.11 Special Advance Authorisation Scheme: i) To give effect to the Special Advance Authorisation Scheme, the Notification No. 45/2016-Customs dated 13th August,2016 has been issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso 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 lnvoice 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 dbcument of transportation, ARE-I , 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. lf seal is found intact the Shipping Bill will be recommended for LEO, which will be given by the Shed Appraiser. However, if seal is not found intact, the goods will be marked for examination and LEO will be given if the goods are found in order. 22. EXPORT OF GOODS UNDER THE EPCG/DES SCHEME 22.1 The procedure for online transmission of Licenses/Authorizations issued under Duty Exemption Scheme (DES) (except those issued under Scheme Code 17) and Export Prom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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 afiected 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 usa$e of licrnse issued by Customs and transmit online the necessary amendment(s) of license to Customs. No imports under such license would be allowed after issuance of log print till the amendment message is received from DGFT. 22.5. The above procedure would be applicable in respect of file nos./ Licenses/Authorizations issued under Duty Exemption Scheme (DES) and Export Promotion Capital Goods Scheme (EPCG) on or after 30th September 2008 by DGFT. The existing procedure in case of manual registration of file nos./Licenses/Authorizations issued under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acture of the goods under export, in Column titled "ITEM SR.NO. in Advance Authorization of Annex. D (Export), the exporters/CHAs 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". c. lf 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", d. ln the column "lND/lMP", the exporters are required to write "N", if the inputs used are indigenous and "M", if the inputs used are imported, e. ln column titled "Cess Schedule Sl. No." the relevant Serial No. of the Schedule relating to Cess should be mentioned 23 EXPORT OF GOODS UNDER DFIA SCHEME The details pertaining to export products i.e. input materials utilized as per SION should be clearly mentioned at Annexure A (Export) at the time of filing. 24. Stuffing Report After the LEO the Container shall be stuffed with the goods and a stuffing report shall be entered in the System by the des ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led prior to 20-09-2016 but for which LEO is given on or after 20-09-2016 are also eligible for RoSL. Such Shipping Bills which have not claimed the scheme code as listed above, may need to be amended before LEO to avail this benefit. ln the absence of proper scheme codes, the ROSL benefit would not be available. ROSL Rebate: The amount of rebate is calculated using the FOB value and the rates and caps of rebate specified in the ROSL scheme. (For further details refer to Para 7 of CBIC Circular 043/2016-Cus). To facilitate exporters, necessary changes have been made to reflect the rebate amount in the shipping bill check list, during export processing and in the print out of post-LEO shipping bill. tWhile chanqes have been made in the Service center checklist. RES oroviders mav orovide similar option in their packaqes for facilitation of tradel. Ensuring availment of ROSL: The following changes have been made in the Shipping Bill Checklist & ICEGATE for Exporters to confirm that their choice has been reflected conectly in the system. 1. The ROSL Amount is printed at the Shipping bill level as well as at the item level for the items where option has been exercised by giving ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f BRCs. c. The exporter shall submit a certificate from the Authorized Deale(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 512009 dated 2.2.2009 (available at www.cbec.gov.in). Further, the exporters also have the option of giving a BRC from the concerned authorized dealer(s). d. Such certificates shall be furnished by the exporters on a 6 monthly basis in respect of exports which have become due for realization in the previous 6 months. For example, for the six-monthly period of January- June 2013 (during which exports were effected), the statemenUBRC needs to be submitted after 1st July,2014. e. Such certificates shall be filed by the exporter AD wise at each port. The relevant date for filing certificates shall be calculated from the date of let export order (LEO) which is the date when the ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;s Circular is not submitted by the exporter within the prescribed period. 29 IGST ICES Advisories OL9/2O17 dt. O9.1O.2O17 and OlLlzOlT dt. 25.06.2011 & subsequent advisories on the subject may also be referred 30. One of pre-requisites for claiming IGST refund electronically through ICES 1.5 is that the exporters should have a bank account, which should be registered with ICES 1.5, should have GSTN number and filed returns in GSTN. Details of the process of registration in ICES 1.5 are being shared for providing clarity to officers and stake holders. 29.1 Registration of Bank Account The IGST Refund Scheme will be similar to drawback scheme. STR amount processed under the ICES will be disbursed through the branch of the authorized bank at each customs location. The STR amount in respect of individual exporters will be credited directly to the bank account of the exporter, in the authorized bank branch at a Custom location or to any core banking enabled banking account of the exporter, in any branch/bank anywhere in the country (through the NEFT/RTGS). For this purpose, the exporters are required to register with Customs, the lndian Financial Service Code (IFSC) of the bank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the system will validate the details with details available from Automation of GSTN and IGST (ACES) and only on successful validation, data will be saved in ICES 1.5. lt may be added that either GSTN registration certificate or PAN based IGST code no. (lncluding IGST regishation number) has to be provided to claim ST, Refund through ICES 1.5, in case an Exporter does not have either of two numbers mentioned above, he should be advised to either get the same as per procedure prescribed in Notification No. 17l2009-ST dated 7.7.2009 or claim services tax refund from jurisdictional GSTN / IGST officer. 29.3 Details of post - registration processing of ST refund in ICES 1.5. Salient features of processing of IGST refund through ICES 1.5 are as follows: a ST 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 STR serial no.( Heading/subheading number as per STR Schedule to be notified shortly. b Shipping Bills with only STR amount will move directly in scroll in queue after EGM is filed. However drawback shipping bill having STR also will continue to move to DBK- Superintendent scr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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