https://www.taxtmi.com/circulars?id=67030 An Ex-Bond Shipping Bill in ICES 1.5 requires declaration of a single warehouse code and item-wise into-bond BE details; one warehouse per SB and one into-bond BE per item are mandatory. Filing debits exported quantities from the ledger, cancellations re-credit and amendments adjust the ledger. Ex-Bond SBs apply only to warehoused goods (including exports under Section 65 permission) and are treated as free SBs, ineligible for export incentives such as drawback, RODTEP, ROSCTL, advance authorization, or EPCG. en-us Fri, 13 Oct 2023 00:00:00 +0530 Tue, 19 Dec 2023 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67030 An Ex-Bond Shipping Bill in ICES 1.5 requires declaration of a single warehouse code and item-wise into-bond BE details; one warehouse per SB and one into-bond BE per item are mandatory. Filing debits exported quantities from the ledger, cancellations re-credit and amendments adjust the ledger. Ex-Bond SBs apply only to warehoused goods (including exports under Section 65 permission) and are treated as free SBs, ineligible for export incentives such as drawback, RODTEP, ROSCTL, advance authorization, or EPCG. Circulars Customs Fri, 13 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67030