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 ..... eri Kurla Road, Andheri (East), ilumbai400093 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DGFT, failing which they will not be able to file 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 un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7/2013, as amended, where adherence to Standard Unit Quantity Codes 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve items): ₹ 20l- (iv) Amendmerit fee to Shipping Bill (for block of five items): ₹ 1 0l (v) 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 Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pt data entry of Annexure 'C' only if it finds that the SMTP No. and Bill of Lading matches the corresponding line number 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 nex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs Broker/lmporter. The Bill of Entry No. shall be in a running serial number of all the Custom Houses operating on consolidated ICES 1.5. The Bill of Entry Numeric No. shall be suffixed with the date of filing. Thus Numeric number combined with date shal! 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lectronic declaration in the lndian Customs Electronic Data lnterchange System either through ICEGATE or by way of data entry through the service centre, a bill of entry number is generated by the lndian Customs Electronic Data lnterchange System for the said declaration. 4 Processing of Bill of Entry for Assessment (i) Once the Bill of Entry is submitted in the system, the ICES validates the details from various directories 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 jurisdi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the License, etc., would be required to be done by the Appraiser/ Superintendent in the lmport Shed. Examination of such goods would be carried out as per the prescribed norms. 4.2 Second Check Appraisement The electrdnic B/E will be assessed on the basis of the claims made in Annexure '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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Officer is in agreement with the assessment, the audit is completed and the B/E shall automatically move to the DC/AC screen. lf the Audit Officer is not in agreement with the assessment, then he shall indicate his objection online and forward the document back electronically in the system to the Assessing Officer for consideration of the audit. objection. The Audit Officer has the facility to view all the details in the B/E but has no,authority to make any change in the data declared by the importer on the Bill of Entry. After the dispute is settled, the Auditor shall clear 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the importer i) Technical literature, if required j) Licence, in original, and a photocopy of the licence. k) Any other documenU certificate necessary for the clearance of goods. Note: The list of documents from S.No (e) to (k) is not a mandatory requirement and may be required on case to case bases. As a measure of simplification the 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 rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der of clearance shall be returned to the importer/Customs Broker after enclosing the Gate Pass No. and date on the same. The lmporter/Customs Broker will present the lmporter's copy of the order of clearance to the Customs officer at the Gate along with importer's copy of the Bill of Entry and the Custodian's Gate Pass. After inspecting the packages, the order of clearance copy will be retained by the Gate officer after endorsing number of packages cleared against the order and the copies of the Bills of Entry and Gate Pass shall be returned to the importers. 6.7 The Customs copies of the Bills of Entry shall be arranged in the order of Serial Number of the order of clearance and shall be preserved in the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arrival of the vessel, a fresh B/E would have to be filed and the B/E already filed will automatically get cancelled by the system. 11. The Procedure for Glearance under Export Promotions Schemes Requiring DGFT Licence / Bond, etc. 11.1 lmports under DEPB Scheme DEPB Licenses shall be electronically transmifted by DGFT to the Customs system after the Shipping Bills get 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 D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n-registered DEPBs. The DEPBs which have already been partly utilized prior to the introduction of on-line processing will be registered for the balance duty credit and FOB of exports in the manner as stated above. ln case any change in the data of DEPB is required to be made after completion of registration, the same shall be made by the Assistant / Deputy Commissioner. 11.4 Transfer Release Advices (i) DEPB Licences registered in locations running on ICES 1.5 shall be available for automatic online debits against 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification 34/97-Cus dated 07.04.1997, as amended, the entries shall be made in AnnexurerC' under Serial No.39E. For DEPB B/E, the scheme code is'B'; therefore while claiming exemption under the DEPB, 'B'will be entered in column '1 of Sl.No.39E. Similarly, codes will be assigned to other schemes when they are brought on ICES. (ii) ln case more than one DEPB is required to be debited against one item, the importer will be required to indicate the DEPB Registration No. and CIF value of the goods for each DEPB to cover the entire CIF value against that item. For each item claimed for exemption under DEPB, details referred to above will be required to be indicated. The 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mporter wants to clear some quantity under DEPB Scrip and balance on duty payment, then he should clearly indicate in the B/E, the quantityMeight for which he want DEPB/payment of duty. (ii) After assessment by Appraiser/Supdt, the B/E will move to the Auditor for concurrent audit and from auditor to DC/AC. After DC/AC confirms the assessment, assessed copy of the B/E will be printed along with TR-6 Challan (if any) and duty will be paid as usual. 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will be processed under ICES 1.5. The procedure mentioned below will be followed: 12.1 Registration of Licence (i) Before filing of a B/E under any of such Export Promotion Schemes, the related import licence will be required to be registered in the system. Data entry of the licence details will be made by registration clerk. Details of the licence will be furnished by the licence holder in the form as per Annexure-A. The form is common for all types of licences, some of the fields may not be applicable to a category of licence, and therefore, only relevant details should be filled. 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 re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the system will ask for entry of Bond number. Therefore, if export obligation has not been fulfilled, the respective category of Bond should be registered before the registration of licence / RA. (ii) The Bond registered against a licence / RA will be utilized only in respect of the clearances against that licence and at the time of filing B/E electronically, the Bond will automatically be debited by the system for the amount of duty foregone. Bond types for export promotion schemes are as under: Scheme Bond type EPCG EC DEEC DE DFRC DE REPL DE 12.3 Registration of incoming Transfer Release Advice (TRA) (i) 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 prin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... electronic Bill of Entry, the system shall make debits automatically on the basis of value and quantity of item in the Bill of Entry. For debiting against manual B/E, the figures of value and quantity will be entered by the Appraiser in the system through a Menu for this purpose. Entries of debits on the hard copy of the licence will be made by the importers and certified by the Appraiser as usual. 12.7 Exemption for Spare Parts under EPCG Scheme (i) The system will create a ledger of face value and item wise value quantity Item 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 impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for submission of B/E in the system should ensure that licence details are also correct. The operator will exercise the option of submission of B/E in the system. After submission of the B/E in the system, a check list of submitted B/E should be obtained by the Customs Broker / lmporter from the service center operator. This check list will incorporate B/E number and item/licence wise details of debit of qty., value and duty forgone for debit in the Bond, etc. 12.10 Assessment of B/E (i) For ease of distribution of various 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 reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Separate Registration would need to be made for each factory (based on the various branch codes of the IEC) in case a 100% EOU has more than one factory. 13.2 Filing of Bill of Entry Entry of Bond details (i) ln the Annexure-'C' format for declaration for data entry, S. No. 18 has been added to capture the details of registration of various Bonds including the Bond for 100%EOUs. (ii) For a Bill of Entry for imports by 100o/o EOU indicate: - Y for Bond No.......... if bond is already executed with Customs at the point of import, 'C' C.Ex. Certificate 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 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll also be able to view the details of EOU approvals. (ii) ln case the importer has already executed the Bond and it is registered in the system, the system will display the amount debited in the Bond which is equal to the duty foregone. lf the appraiser desires to change the amount for debiting the Bond, he can select through change option and change the amount for the Bond debit BG. Where the BG is not required, the amount in the field of BG should be entered as 0 (Zero). The appraiser has the option of removihg EOU notification where the importer is not found to 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14A: Availing Exemption under Chapter 3 Schemes: The scrips issued under chbpter 3 of .the FfP 2015-2020 would follow registration as prescribed in para 12.1(ii). The scrips issued under older FTP would follow registration prescribed in para 12.1(i). The other applicable procedures as prescribed in FTP and Customs notifications, circulars etc would be same as detailed in pa'a 11 12, wherever applicable. 15 EX-BOND Bill of Entry 15.1This procedure will apply only to those ex-Bond Bills of Entry in respect of which the related warehousing Bill of Entry (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-d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om Service Centre, the lmporter /Customs Broker will get the Bond debited from Bond Section and get suitable endorsement on the B/E with respect to debit of Bond amount and other details. 15.4 Printing of Assessed B/E and Duty Paying Challan After the B/E has been assessed by the Appraising Officer, the Assessed copy of the B/E and duty paying challan will be available for printing at service center. The same should be obtained by the lmporters/ Customs Brokers from the service center operator. 15.5 Payment of Duty Duty will be paid at the designated bank against a challan of Ex-Bond B/E in the same manner as in the case of a Home consumption B/E including e-payment. 15.6 Order of Clearance 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 perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /E. The Bond will be registered by the importers specifically for a notification. Details of the Bond in respect of each notification should be furnished at S. No. 18 in the Format for declaration at Service Centre for data entry of B/E. The system will automatically debit the respective Bond for the amount of duty foregone on the basis of claim of exemption made for items in the B/E under a notification. For this purpose, a directory has been created in the system for the notification and S.No. of item in the notification which require execution of end use Bond, undertaking or re-export Bond for availing exemption. Exemption under such notification will not be permitted by the system if the respective Bond/undertaking 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 R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of External Affairs, Defence, etc. Such certificates can be entered in the system under the category of Misc. Certificates = 'MC'. The following details will be entered; MC number and date lssuing authority and address Such certificates can be viewed by Assessing Officer and also will be printed on the B/E for verification in the Shed/Docks. 19 Closure of Bond / Undertaking The Bond or undertaking would be closed by the DC/AC. When the conditions of the Bond/undertaking are complied with, the DC/AC will enter the Bond No., the system will display all the Bs/E and related ltem S.Nos. in respect of which the Bond has been debited. lf the conditions of the Bond have been satisfied, the option to close the Bond may be exercised, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reties Debit and Credit of Bonds for EDI B/Es and Manual B/Es Closure of Bonds, Bank Guarantees Enhancements Generating data for lssue of recovery notices Generating data for lssue of reminders Generation of MIS reports (ii) The Revolving / continuity and the Specific Bonds will be registered and maintained in the Bond Section. The Appraising Officer determines the Bond requirement. The type and the amount of Bond are decided by the Appraising Officer and are approved by the Assistant Commissioner. However system will assist in determining the type of Bond / BG and value. Bond requirement details will be printed on the BE after the assessment. The details include the type of Bond, amount and the Bank Guarantee. The Bonds will be managed centrally by Bond/BG 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th Bond) (a) Declaration in the Service Center (a) ln case the importer has already registered a Continuity Bond with the Bond Cell, he has to speclfy the type of Bond and Registration Number in the Service Centre declaration. However, the Bond value and BG amount is determined by the Appraising Officer. lf Continuity Bond is not there, no declaration (Bond) needs to be given in the Service Centre. Bond details will be printed on the Checklist. (b) ln case of EOU Bond already submitted at the GSTN Commissionerate / Office, the Certificate Number has to be provided. lf Certificate Number is declared, EOU Bond is not required. (ii) Appraising The Appraising Officer has the option to ask for Bond as the condition of assessment. The following type of Bonds can be opted: Provisional Duty Bond - General Test Bond End Use Bond / Undertaking Transit 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) ProvisionalAs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No. 605/71/2015/DBK daled 02/12/2015 read with CBIC Circular No. 05/2010 dated '16/03/2010 and lnstruction No. 609/119/2010D8K dated 18/01/2011. The Customs formations shall duly verify and confirm the details of the importers and fulfilment of their export obligation preferably through the concerned GSTN Division and accordingly ensure timely and transparent cancellation of bonds. (vi) Debiting of the Bond for manual Bill of Entry: (a) Continuity or a specific Bond shall be accepted registered in the system. A continuity Bond registered in the system can be utilized in respect of electronic as well as manual Bills of Entry. For debiting manual Bill of Entry, the Bond officer shall select the option of MBE-debit and enter the details of the manual Bill of Entry and amount of Bond / BG etc. After debiting, a debit slip will be generated which can be printed one copy of slip should be attached 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posited with the designated bank, as usual. The Bill of Entry will not be registered in the shed / a dock for examination and out of charge till the duty is paid and the Bond and BG as specified have been debited. The details of Bond debit or the Bond requirements shall be printed on the provisionally assessed B/E. Details of a debited Bond will also be printed on the lmporter's copy and Exchange control copy of B/E. (b) ln case any Cash deposit is required to be taken, the Appraiser can specify the amount of Cash deposit, the Challan for Cash deposit will also be printed with the assessed copy of B/E which will also be deposited with the designated bank like the duty and fine/penalty. (c) Facility has also been provided in ICES 1 .5 to finalize the assessments of provisionally assessed Bills of Entry by the group Appraiser and DC/AC. 22. High Sea Sales Consignments (i) This category would cover all imports 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 pric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for assessment of goods leviable to additional duty under section 3(1) of the Customs Tariff Act, 1975 based on RSP and NCCD. The declaration form to be filed at the service centre by the importers/Customs Brokers shall be amended as follows:- (ii) lf any of the items is leviable to additional duty under Section 3 of CTA, 1975 with reference to the retail sale price declared on the article the relevant column should be filled(Y/N). lf yes following particulars should be furnished. lnvoice No ltem Sl No Description No Of Units Retail sale Price _____ No____ (With Specification) ______ Rs. per Unit (iii) The importers/Customs Brokers would be required to declare the retail sale price of the items to which the provisions of the Standards of Weights and Measures Act. 1976 or any other law in this behalf applies and which are notified under a notification issued under CGST AcV Rules made there under. lt would be advisable to specify these details at Serial No. ..... (Claim of assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shed Appraiser/Superintendent. He shall also verify on the Customs Copy of B/E to the effect that debit has been made in the Bond. Shed Appraiser/Superintendent shall also make an endorsement on the importer copy and exchange control copy (duplicate and triplicate) of B/E that the B/E has been assessed provisionally due to SVB issue and also ensure that details are available for that Bill of Entry. 24.2 Posl clearance: After final order is given by the Special Valuation Branch, the final assessment shall be carried out in the system.. 24.3 Renewa! of SVB Orders and On-going SVB inquiries: Please refer to the CBEC Circular No. 04/2016 dated 09/02/2016 For Renewal of SVB orders, a system of one time declaration is provided to the importers whose SVB orders are pending for renewal before the SVB. The concerned importers shall submit a declaration in the prescribed formats (ANNEXURES- 1 2 attached to the CBEC Circular 0412016) by 31/05/2016 to the jurisdictional SVB. The SVB shall dispense with the process of renewal if the importers file the declaration in Annexure 1 and ensure that the concdrned customs station is informed immediately regarding the same so that Provisiona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated below. 398. Classification Details (1) lnvoice Serial Numbei (2) Actual lnvoice Number (3) Classification Details Item /no. RITC 8 digit CTH A D Notfn IS NO. PS No. QTY Exemp Notf Yr IS NO. CTH Notfn IS NO. 1 2 3 4 5 6 7 8 9 10 Abbreviations in Col. (3) above refer as under. AD Notfn. = Anti-dumping notification number/year I S No. = ltem S.No. in the notification PS No.= Producer/exporter S.No. against the respective country QTY = Quantity of goods in the units of measurement on which anti-dumping rate has been fixed, if different from quantity declared in the invoice details. (iii) After entry of CTH, the data entry operator shall enter the details of Anti-dumping notification as indicated above. The rate of anti-dumping duty would be taken by the system from the directory. lf the unit of measurement of quantity of goods declar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ariff value is itself the assessable value, therefore, invoice value will be ignored by the system and the duty would be calculated on the basis of tariff value. lf the Tariff value is in any foreign currency, the same would be converted into lndian rupees on the basis of exchange rate applicable to that currency as applicable on the date of filing of the Bill of Entry. For the purpose of computation of value for additional duty under section 3(2) of Customs Tariff Act, 1975, the Basic Customs Duty and the assessable value based on tariff value shall be added. ln case the importer has not declared the Tariff value, the Appraiser at the time of assessment will get a systems alert for tariff value. The Appraiser will have the option to select the tariff value and also change the S.No. of the Tariff value if inconectly declared by the importers. The rate of Tariff value will be printed on the check list as well as on the copies of Bill of Entry. 28. Levy of Addl. Duty For Non-Excisable Goods ln respect of goods not leviable to CGST/ IGST, but liable to Excise Duties under other Central Acts (such as Medicinal and Toilet Preparation Act, 1955) or liable to Additional Duty under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... FT, as to whether their lE Code has already been transmitted to ICES. lf their lE Code has not been transmitted to ICES by the DGFT, they should first get the same transmitted from the DGFT, failing which the exporter shall not be able to file the Shipping Bills for export. (DGFT's website may be accessed at http://www.dgft.delhi.nic.in) 3.2 Registration of Custom House Agents (Customs Broker) in ICES: Every Customs Broker is required to register his details in ICES for enabling him to submit documents in the system. ln case the Custom House from where the Customs Broker has been licensed is not an existing EDI location in ICES 1.0, such Customs Broker should immediately get themselves registered at any of the Customs locations as per list enclosed at Appendix 1. The format for registration is at Appendix 2. 3.3 Registration of Shipping lines/Agents, Consol Agents: EGM shall be filed electronically by the Shipping Lines/Agents at the Gateway Ports. Before filing EGM, the Shipping Lines/Agents should register themselves in the ICES at any of the Custom Stations where ICES 1.0 is operational. They would be required to furnish information as per Appendix 3. No re-registratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicated against each item in the Shipping Bill. For example, if exports are under claim of Drawback, Code19 should be used. Appendix-3. 3.8 Units of Measurement Codes: Against any quantity of goods, the appropriate Code indicated against the respective measurement in the list appended with this Public Notice must be used in the Shipping Bill / EGM as the case may be. Reference is also invited to the CBEC Circular no. 2612013-Customs, daled 1910712013, where adherence to Standard Unit Quantity Codes, as prescribed in the Customs Tariff Act, has been prescribed. Appendix-,4. 3.9 Currency Codes: For indicating value of goods, freight, insuiance, commission, etc., only the relevant codes for the respective currencies in the list of currency codes appended with this Public Notice have to be used. Use of any incorrect code will result in incorrect conversion of the currency into lndian Rupees. Appendix-S 3.10 Country Codes: Wherever in the Shipping Bill / EGM, reference is required to be made to the name of the country, the appropriate Code of the country as indicated in the list of country codes appended to this Public Notice have to be used. Appendix6 3.11 Port Codes: An ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsigned, will not be accepted for data entry. Exporters/Customs Broker should ensure that the data provided by them and entered by service centre is correct in all respects so that process of clearance of export is smooth. 4.3 Data entry of Shipping Bills would,be done at the Service Centres on payment of charges. Various charges for printing and data entry excluding IGST are given in para 1.11 above which shall be subject to revision from time to time. 4.4 The Service Centre operators shall carefully enter the data on the basis of declarations (Duly filled forms of Annexure A) made by the Customs Broker/Exporters. After completion of data entry, a checklist of the data entered by the operator will be printed by the Data Entry Operator and handed over to the Exporters/Customs Broker for confirming the correctness of the electronic declaration. The Customs Broker/Exporter will make corrections, if any, in the checklist and return the same to the operator duly signed. The operator shall make the corresponding corrections in the data and shall submit the Shipping Bill. The operator shall not make any amendment after generation of the checklist and before submission in the syst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents generated by remote EDI package and then subsequently send the digitally signed documents for processing via email/web upload, as is being done currently. (iv) On receiving the digitally signed documents the ICEGATE server side verifier shall verify the user's credentials, validity of certificate, Certifying Authorities credentials, Public Key, Certificate Revocation List (CRL) status and the result of authentication and integrate the data into ICES database. The data so integrated will also have a flag to indicate that the submitted document was digitally signed. (v) The Customs officers will be able to identify on the system whether a particular electronic document has been filed after signing with Digital Signature Certificate or they can download Remote EDI filing software from NIC website link which has been provided at ICEGATE website. Software of NIC is free of charge.. 4.9 The validig of the Shipping Bill in EDI System is fifteen days only. Therefore, if the export goods are not registered within 15 days from the date of Shipping Bill, the Shipping Bill shall lapse and has to be filed again in the system. 5. PROCEDURE FOR GR-I 5.1 As per the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the drawback exceeds Rs.one lakh 7.2 The following categories of Shipping Bills shall be processed by the Appraiser/Supdt. (Export Assessment) first and then by the DC/AC: i. DEEC i. DEEC ii. DFIA iii. EOU iv. EPCG v. Any other Exim Scheme if so required 7.3 Apart from verifying the value and other particulars for assessment, the AO/Supdt. and DC/AC may call for the samples for confirming the declared value or for checking classification under the Drawback Schedule / DEEC I DFIA I EOU, etc. He may also give special instruction for examination of the goods. 7.4 lt the S/B falls in the categories indicated in Paras 7 .1 and 7.2 above, the exporter should check with the query counter at the Service Cenhe whether the S/B has been cleared by DC/AC, before the goods are brought for examination. ln case DC/AC raises any query, it should be replied through the Service Centre or through ICEGATE, for those Exporters/Customs Brokers who are registered with ICEGATE. After all the queries have been satisfactorily replied to, DC/AC will pass the S/8. 7.5 RMS Facilitation - First Phase: When the RMS facility is launched in this site, following would be the procedure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instructions are not followed. The officer need not limit his scrutiny to the shict confines of RMS instructions. The officer has the freedom to go beyond the instructions and scrutinize other sensitive aspects of the SB which are not referred to in RMS instructions. Whenever the Officer assessing the SB feels that any specific RMS instruction is not in tune with the declaration in the SB, he/she should enter a detailed comment in the departmental comments and proceed to take decision as per law. The Risk Management System will also provide to the officers a category of instructions termed Compulsory Compliance Requirements (CCRs). This term refers to compliance requirements that have to be mandatorily futfilled such as Minimum Export Price (MEP) and clearance from the Other Governmental Departments (OGDs) like Drug Control authorities, lnspection Agehcies, Narcotics Commissioner and Ministry of Chemicals and Fertilizers etc. lt may be.noted that while all efforts have been made to make the RMS database containing these instructions as comprehensive as possible, certain requirements might have escaped notice. These are mandatory requirements under the Foreign Trade Policy (FTP) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods under examination tally with the declared description, including critical parameters like brand, model, make, number, specification, grade, purity, configuration, capacity, denier etc., which may have a direct bearing on valuation, benefits under Export Promotion schemes and classification etc. The examination of the goods and Let Export Order (LEO) shall be completed by the officers, only after ensuring that the compulsory compliance requirements (CCRs) mentioned in the RMS instructions are duly complied with. Whenever the Officers examining the cargo feel that the CCRs figuring on their screen are not applicable to any specific SB/ item, they must enter a departmental comment in the SB in the EDI specifying the reasons thereof before giving clearance. lt is also clarified that officers in the shed may examine a consignment even if it is facilitated and directly selected for LEO by the RMS, if they have a valid reason for doing so. However, such examination should be done only after prior approval of the Commissioner or an officer authorised by him for this purpose, who shall not be below the rank of Additional/Joint Commissioner of Customs and after recording the rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessing officer should check the description of the item, besides the correctness of classification, valuation, claim of benefits under export promotion schemes, if any, and also ensure cornpliance with mandatory requirements prescribed under Foreign Trade Policy and/or allied enactments. They are required to check all critical abpects of description like brand, model, make, number, specification, grade, purity, configuration, capacity, denier etc. which may have a direct bearing on valuation, classification or claim of benefits under export promotion schemes. They shall make sure that all mandatory fields in the SB are properly filled. While discharging their functions, they would be required to follow all the existing instructions /Standing Orders on the subject. ln this regard, attention is invited to Standing Order No. 18/2013 dated 13.12.2013 and Public Notice No. 4212013 daled 13.12.2013 issued by this office. The inshuctions contained therein are required to be followed scrupulously. Additional information, wherever required may be sought from the expo(ers. However, frivolous and piece-meal queries should be avoided and the query should be detailed and covering all aspec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould also indicate the packages (the quantity and the serial numbers) to be subjected to examination. The Officer would write this information (Name of examination officer and package Sr. Nos. to be examined) on the checklist and hand it over to the exporter. He would hand over the original documents to the Examining Officer. No examination orders shall be given unless the goods have been physically received in the Export Shed. lt may, however, be clarified that Customs Officers have the discretion of examining any or all the packages/goods. 8.3 The Examining Officer may inspect and/or examine the shipment, as per instructions contained in the checklist and enter the examination report in the system. There will be no written examination report. He will then mark the Electronic S/B and forward the checklist along with the original documents to the Appraiser / Supdt. in charge. lf the Appraiser / Supdt is satisfied that the particulars entered in the system conform to the description given in the original documents and the physical examination, he will proceed to give Let Export order for the shipment and inform the exporter. The Appraiser / Supdt. would retain the checklist, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missible for export in all respects, he will proceed to allow Let Export' in the system for the shipments and inform the exporter. 9.5 This procedure will apply to containers stuffed in factories and self-sealed by the manufacturer-exporter. ln respect of containers sealed in the factory after examination by the Customs / GSTN officers, there will normally be no further examination at the ICD. 10. GENERATION OF SHIPPING BILLS 10.1 As soon as the Shed Appraiser/ Superiritendent gives Let Export order, the system would print 6 copies of the Shipping Bills in case of Free and scheme Shipping Bills. All copies of the Shipping Bill would be duly signed by the Appraiser / Shed Superintendent. The examination report would be signed by the Appraiser / Shed Superintendent, Examination fficer as well as exporter / representative of the Customs Broker (Name and lD Card number of the representative of the Customs Broker should be clearly mentioned below his signature). 10.2 Any other certificates required for permitting export will be retained by Customs along with the Shipping Bills. 11. PAYMENT OF MERCHANT OVERTIME (MOT) 11.1 The present manual system for payment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the physical reports of the Laboratory. Please refer the GBEC Circular NO.03/2016 dated 0310212016 regarding extension of lndian Customs Single Window Project to other locations and Government. 13 QUERIES 13.1 ln case of any doubt, the exporter, during examination, can clarify doubts. However, in case where the need arises for a detailed answer from the exporter, a query can be raised in the system by the Appraiser/Supdt., which needs to be approved by concerned DC/AC (Exports). The S/B will remain pending and cannot be printed till the exporter replies to the query to the satisfacticjn of the DC/AC. The reply to query if any can be submitted through ICEGATE or through Service Centre. 14 AMENDMENTS 14.1 Corrections/amendments in the checklist can be made at the Service Cehtre provided the system has not generated the S/B number. Where corrections are required to be made after the generation of the S/B No. or, after the goods have been brought in the docks/CFS, DC/AC may allow the amendment as per Sec. 149 of the Customs Act, 1962. 1. lf the goods have not yet been allowed Let Export , 2. Where the Let Export order has been given, the Additional/Joint Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the exporter. The cess amount indicated should be deposited with the designated bank. 20. EXPORT OF GOODS UNDER CLAIM FOR DRAWBACK 20.1 The scheme of computerised processing of Drawback claims under the lndian Customs EDI System-Exports will be applicable for all exports through ICD M/s Hind Terminals Pvt Ltd., Rangian, Kilaraipur-1, Dehlon, District Ludhiana, Punjab-141118. 20.2 The exporters who intend to expo( the goods through ICD l$/s Hind Terminals Pvt Ltd., Rangian, Kilaraipur-1, Dehlon, District Ludhiana, Puniab-141118 under claim for Drawback are advised to open their account with the bank as stated in Para 3.5 above. This is required to be done to enable direct credit of the Drawback amount to the expo(er's account, as no cheques would be issued for payment of drawback. The exporters are required to indicate their account number opened with the Bank. lt would not be po$ible to accept any shipment for export under claim for Drawback in case the account number of the exporter is not indicated in the declaration form. 20.3 The exporters are also required to give their account number along with the details of the Authorized Dealer bank through which the expor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h their banks for periodica! statement of credits on account of drawback. a) An exporter desirous to have his diawback credited in any core banking branch of the bank authorized for drawback payment at that EDI location or any other bank other than the authorized bank (in any core banking enabled branch which is also RTGS and NEFT enabled), the exporter will be required to declare to the Customs authorities the lndian Financial Service Code (IFSC) of the bank branch where he operates his bank account, in addition to the core banking enabled account number, bank name and address in the prescribed format (As per the Annexure-F to this Public Notice).The IFS Code No can be obtained by the exporter from his bank branch. b) At the time of registration of the bank account with the Customs authorities the exporter will be required to produce a certificate from the bank branch, where he operates his bank account, certifying the correctness of the IFS code and bank account number of the exporter and a copy of the same shall also be submitted to the authorized bank branch at the EDI location. c) Whenever there is a change in the exporter's bank account number the same pro@dure i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to AIR drawback wherein there is claim for only Customs component. Suitable change in EDI is being implemented by DG (Systems). (iii) After goods are exported, the exporter may apply to the relevant Commissioner of Customs Headquarters office for fixation of brand rate under rule 7. ln case of a timely filed complete application for fixation of brand rate under rule 7, subsequent drawback payments may arise against such shipping bill on account of provisional brand rate letter issued by GSTN in terms of para 5A-58 of lnstruction No.603/01/2011-DBK dated 11.10.2013 and/or the final brand rate letter and here the above said provisional drawback amount already paid shall also be taken into account. iv) However, in case of a timely filed complete application for fixation of brand rate under rule 7, if the brand rate request is denied after verification, the rejection letter issued by Customs formation should carry the information about the details of the eligibility for the rate and cap specified in 'A' column of AIR Schedule in terms of all the Notes and Conditions with the Schedule and on this basis the Customs shall update the record and afier taking into account th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . These notifications may be downloaded from cbec.gov.in. ii). For the alternative AlRs relevant tariff item has to be suffixed with suffix'C' or suffix 'D' for the situation when CENVAT facility has not been availed or when CENVAT facility has been availed, respectively, instead of the usual suffix'A' or suffix 'B'. ln the option to claim Brand Rate of duty drawback in terms of rule 7 of the Drawback Rules 1995 with the Special Advance Authorization, the procedure in Annexure 1 with Circular No. 291201S-Cus dated 16.11.2015 has relevance. However, the exporter shall have to declare the figure '9807' as identifier (in the shipping bill under the Drawback details) followed by the tariff item number of the goods as shown in column (1) of the Schedule and followed by the character 'D'. Based on this, the shipping bill shall be processed for payment of provisional drawback amount equivalent to the Customs portion of these alternative AlRs. iii). The above mentioned DGFT and Customs notifications are effective from 1st September 2016. The CBEC's Systems Directorate is making all the necessary EDI related arrangements for implemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is generated by DGFT on submission of application for licenses under DES. Accordingly DGFT would transmit the messages relating to File Numbers so generated by them to Customs so as to enable Customs to permit exports urider DES. As, the exports under EPCG can be started only after issuance of license; the DGFT would transmit the License messages immediately on issuance of licenses under DES and EPCG scheme. The licenses under above mentioned schemes issued by DGFT would bg received online by Customs. Such licenses would be subjected to the prescribed onlihe validation checks at ICEGATE and thereafter, the same would be available for use by the exporters at the port of registration for imports. Details of such licenses would also be available on the home page of website www.iceqate.qov.in. As mentioned above, exports under DES can be started immediately after receipt of file number message from DGFT by quoting the relevant File Number allocated by DGFT on the export documents. After issuancc of licenses, exporters would be required to quote the relevant license number on the export documents. 22.2 There is no need of registration of file number / license number and obtaini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued uptol9th June 2014 by the DGFT) registered with this port, which would be done by the designated officer. The original EPCG/DES would need to be produced before designated officer for data entry. A print out of the relevant particulars (Checklist) entered will be given to the Exporter/Customs Broker. The EPCG/ DES would need to be presented to the Appraiser/ Supt, who would verify the particulars entered in the computer with the original EPCG/DES and register verify the same in the EDI system. The Registration No. of the EPCG/DES would be furnished to the Exporter/Customs Broker, which would need to be mentioned on the declaration forms (Annexure D) at this port for export of goods. lt would not be necessary thereafter for the Exporter/Customs Broker to produce the original EPCG/DES for processing of the export declarations. 22.7 All the export declarations for EPCG/DES would be processed on the system by the Appraiser/Supdt., Export Department and the DC/AC Exports. After the declarations have been processed and accepted, the goods can be presented at the Export Shed along with EPCG/DES licences for examination and Let Export as in other export goods. All exporters avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 13.8.2016 notifying the rates of rebate in Schedule land Schedule ll. Additionally, CBEC has issued Board Circular No.43/2016-Cus dt.31.08.2016 which provides the guideline framework for implementation of this scheme. ROSL Scheme: ln the ROSL scheme, the Central Govt. provides rebate of State levies comprising of State VAT/CST on inputs including packaging, fuel, duty on eleckicity generation and duties and charges on purchase of grid power, as accumulated through the stages of production from yarn to finished garments. There is no need for separate application or supporting documents except for making a specific choice in the Shipping bill. The rebate amount would be credited into the Exporter's A,/C mentioned for drawback automatically after processing. The ROSL scheme is not mandatory for an exporter. Therefore, an exportel has to make a conscious choice to opt for the ROSL scheme by making a claim for rebate in acceptance of terms and conditions of the ROSL scheme (including under the aforementioned Circular) along with a declaration of eligibility for the rate and rebate. OPTING FOR ROSL SCHEME: The claim cum declaration of eligibility has to be made by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Levies under any other mechanism and I am eligible for the rate and rebate claimed for. Furlher, declare that an lntemal Complaints Commiftee (lCC), wherc applicable, in pursuance of the Sexua/ Harassment of Women at Wotkplace (Prevention, Prohibition and Redressal) Act, 2013 has been constituted RES vendors may ensure that their RES versions are compliant to changes in (1) (3) as stated above. SB Message format has'also been revised accordingly ROSL Disbursal: ROSL would be disbursed as per procedure detailed in para 8 of the above referred Board Circular. For speedy disbursal, Exporters may ensure that the Account No. already registered for drawback disbursal is live and valid, as the ROSL Disbursal would be made to the same account. The disbursal shall be in parallel with drawback albeit separately. The status of disbursal would be displayed on ICEGATE separately. The above changes would be effective from the 20th September,2016. Suitable public notices and standing order should be issued for guidance of the trade and officers in this regard. Difficulties, if any, may be brought to the notice of this Directorate at (nsm. ices@icegate.gov. in). 26. Filing of EG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exporter within the prescribed date. The DC/AC(Export) may peruse such lists either for the entire Customs port or for an individual exporter by entering the lE code of the expo(er and accordingly initiate action to recover drawback. g The BRC entry module gives three options for entering the details of foreign exchange realization. lf the exporter furnishes the BRCs as a proof of foreign exchange realization, the officer will choose option (1) and enter the specific Shipping Bill numbers and dates. Such Shipping Bills will be deleted by the system from the list of shipping bills pending for realization of export proceeds. lf the exporter produces a negative statement for a specified six monthly period from the AD/chartered accountant that no foreign exchange is pending realization for the exporter in the given period, the officer will choose option (2). The system will automatically display the S/Bs pertaining to the given period on screen and once the officer approves, all such shipping bills shall be deleted from the pendency list. lf the negative statement furnished by the exporter gives the list of S/Bs, for a particular six month period, for which foreign exchange has n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r receiving drawback amount. The CuStoms officer having 'CLK' role with enter these details in ICES 1.5 and generates a checklist. Exporter/ his authorized representative will check the checklist and confirm its correctness. Once the details are found conect, the same shall be saved in system. (For this purpose additional officers may be mapped to CLK role if required.) Refer Annexure G (Export). Exporters who have their bank account numbers registered for drawback purpose need not register their bank accounts again. The existing account itself shall be used for crediting IGST Refund also. lt may be added that there is no option of having separate accounts for drawback and IGST Refund. 29.2 Registration of GSTN registration number or IGST code number (including IGST registration number) Besides bank accounts, each exporter claiming IGST refund need to provide GSTN registration number or PAN based IGST code number (including PAN based IGST registration numbefl and register the same in ICES 1.5. Necessary details should be provided in part 'B' of said Annexure 'A' along with self certified copy of GSTN registration certificate or IGST code number certifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xporters can check status of STR through ICEGATE as well as Touch screen application. e. MIS has been suitably modified to indicate drawback and STR amount separately for Reporting and accounting purpose. 29.4 Glaim for Availment of Chapter 3 benefits: Exporters intending to claim Chapter 3 benefits are required to declare 'Y' in the item segment of the rewards claimed (Table 28(14)) without which their Shipping bill will not be transmitted to DGFT for availing such benefrts. 30. GrievancesHandling The Deputy/Assistant Commissioner of Customs may be approached by the lmporters/ Exporters or their Customs Brokers for redressal of any problems faced at any stage of the importer/ exporter clearances. Regarding Helpdesk facilities, the following may be noted: a) ICEGATE users would continue to interact with the Helpdesk at 011-23379020 and 011-23370133 or through iceqatehelpdesk@iceqate.qov.in. The Helpdesk is managed by M/s. WIPRO. b) Users requiring any other clarifications regarding the new application may interact with the Toll free Helpdesk No.18002662232 ot at saksham.seva iceoate.Gov.in c) Users may directly contact with the System Manager or the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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